Anne Beyer

Stanford University - Graduate School of Business

Associate Professor of Accounting

655 Knight Way

Stanford, CA 94305-5015

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 2,462

in Total Papers Downloads

13,836

CITATIONS
Rank 4,299

SSRN RANKINGS

Top 4,299

in Total Papers Citations

125

Scholarly Papers (14)

1.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Stanford University - Graduate School of Business, University of Texas at Dallas - Naveen Jindal School of Management, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 4,422 (1,799)
Citation 88

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Financial Reporting, Information Environment, Disclosure, Analyst Forecasts

2.

Earnings Management and Earnings Quality: Theory and Evidence

The Accounting Review (Forthcoming)
Number of pages: 45 Posted: 31 Oct 2014 Last Revised: 18 Oct 2018
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 2,141 (6,226)

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Earnings Management, Dynamics, Structural Estimation

3.

Capital Structure, Cost of Capital, and Voluntary Disclosures

Accounting Review 2011, Vol. 86, No. 3
Number of pages: 48 Posted: 11 Sep 2010 Last Revised: 21 Apr 2012
Jeremy Bertomeu, Anne Beyer and Ronald A. Dye
University of California, San Diego (UCSD) - Rady School of Management, Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 1,709 (9,157)
Citation 6

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Capital Structure, Cost of Capital, Voluntary Disclosure

4.

From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations

Foundations and Trends in Accounting, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-63
Number of pages: 51 Posted: 23 Nov 2015 Last Revised: 26 Jun 2016
University of California, San Diego (UCSD) - Rady School of Management, Stanford University - Graduate School of Business and Wharton School, University of Pennsylvania
Downloads 1,041 (19,857)

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causality, economic theory, quasi-natural experiments, structural models

5.

Voluntary Disclosure, Manipulation and Real Effects

Journal of Accounting Research, Forthcoming, 2012
Number of pages: 42 Posted: 25 Jul 2010 Last Revised: 11 Apr 2012
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 871 (25,800)
Citation 4

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Voluntary disclosure, earnings management, investment decisions, cost of capital

6.

Capital Market Prices, Management Forecasts, and Earnings Management

Accounting Review, Vol. 84, No. 6, 2009
Number of pages: 45 Posted: 02 Jun 2008 Last Revised: 13 Aug 2010
Anne Beyer
Stanford University - Graduate School of Business
Downloads 533 (49,903)
Citation 10

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Management earnings forecasts, earnings management, capital market prices

7.

Does the Composition of a Company's Shareholder Base Really Matter?

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP-42
Number of pages: 7 Posted: 02 Aug 2014 Last Revised: 07 Aug 2014
Anne Beyer, David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business, Stanford University - Graduate School of Business and Stanford University - Graduate School of Business
Downloads 503 (53,663)

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shareholder base, shareholder investment horizon, managing the shareholder base, shareholder influence, shareholder composition, corporate governance, long-term or short-term shareholders

8.

The Effect of Trading Volume on Analysts' Forecast Bias

Accounting Review, Vol. 86, No. 2, March 2011
Number of pages: 43 Posted: 28 Jun 2007 Last Revised: 23 Oct 2010
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 497 (54,466)
Citation 3

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Analysts' forecasts, forecast bias, trading volume, trading commission

9.

Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts

Number of pages: 51 Posted: 26 Mar 2012 Last Revised: 03 May 2012
Anne Beyer
Stanford University - Graduate School of Business
Downloads 432 (64,792)
Citation 2

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Financial reporting, Cost of capital, Debt contracts, Conservatism

10.

Reputation Management and the Disclosure of Earnings Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 35 Posted: 15 Apr 2012
Anne Beyer and Ronald A. Dye
Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 405 (70,074)
Citation 2

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Reputation, Forecasts, Voluntary Disclosure, Valuation

11.

Optimal Contracts with Performance Manipulation

Journal of Accounting Research, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 152
Number of pages: 41 Posted: 17 Apr 2012 Last Revised: 18 Jun 2014
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 397 (71,724)
Citation 1

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Compensation, Governance, Moral Hazard, Earnings Management

12.

Financial Analysts' Forecast Revisions and Managers' Reporting Behavior

Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, December 2008
Number of pages: 34 Posted: 02 Jun 2008 Last Revised: 16 Apr 2012
Anne Beyer
Stanford University - Graduate School of Business
Downloads 382 (75,048)
Citation 6

Abstract:

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Financial analysts, analyst forecasts, earnings forecasts, earnings management, valuation

13.

Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts

Rock Center for Corporate Governance at Stanford University Working Paper No. 120
Number of pages: 53 Posted: 12 Jul 2012 Last Revised: 05 Jun 2014
Anne Beyer
Stanford University - Graduate School of Business
Downloads 372 (77,352)
Citation 2

Abstract:

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Financial reporting, Cost of capital, Debt contracts, Conservatism

14.

Effects of Multiple Clients on the Reliability of Audit Reports

Journal of Accounting Research, Vol. 44, No. 1, pp. 26-51, March 2006
Number of pages: 34 Posted: 31 Oct 2007 Last Revised: 12 Aug 2010
Anne Beyer and SRI S. SRIDHAR
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Downloads 131 (213,361)
Citation 1

Abstract:

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auditing, auditor, audit clients