Marilyn F. Johnson

Michigan State University - Department of Accounting & Information Systems

270 North Business Complex

East Lansing, MI 48824-1034

United States

SCHOLARLY PAPERS

21

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Top 3,339

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497

Scholarly Papers (21)

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

Number of pages: 50 Posted: 20 Jan 2002
Richard M. Frankel, Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting
Downloads 6,262 (2,605)
Citation 151

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auditor independence, auditor fees, earnings management, discretionary accruals

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

Posted: 04 May 2003
Richard M. Frankel, Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting

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auditor independence, auditor fees, earnings management, discretionary accruals

2.

Stakeholder Pressure and the Structure of Executive Compensation

Number of pages: 54 Posted: 14 Nov 1997
Marilyn F. Johnson, Susan L. Porter and Margaret B. Shackell
Michigan State University - Department of Accounting & Information Systems, University of Virginia - McIntire School of Commerce and Ithaca College
Downloads 2,158 (15,277)
Citation 29

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3.

In Re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act?S Pleading Standard

University of Michigan Law School, Law and Economics Working Paper No. 99-018
Number of pages: 48 Posted: 05 Dec 1999
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 1,128 (40,816)
Citation 20

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4.

Shareholder Proposals on Executive Compensation

April 1997
Number of pages: 43 Posted: 28 May 1997
Marilyn F. Johnson and Margaret B. Shackell
Michigan State University - Department of Accounting & Information Systems and Ithaca College
Downloads 971 (50,484)
Citation 28

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5.

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Number of pages: 32 Posted: 16 Sep 1996
Richard M. Frankel, Marilyn F. Johnson and Douglas J. Skinner
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business
Downloads 888
Citation 97

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6.

Do the Merits Matter More? Class Actions Under the Private Securities Litigation Reform Act

Number of pages: 38 Posted: 08 Nov 2002
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 829 (62,699)
Citation 23

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Securities litigation, litigation risk, accounting fraud, insider trading

Market Valuation and Deregulation of Electric Utilities

Number of pages: 40 Posted: 20 Sep 1999
Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Michigan at Dearborn
Downloads 767 (68,475)
Citation 3

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Market Valuation and Deregulation of Electric Utilities

Journal of Accounting & Economics, Vol 29, No 2, April 2000
Posted: 18 Oct 2000
Walter G. Blacconiere, Marilyn F. Johnson and Mark S. Johnson
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and University of Michigan at Dearborn

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Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995

Number of pages: 33 Posted: 15 Jul 2000
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting
Downloads 646 (85,544)
Citation 44

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Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995

Posted: 13 Jul 2000
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting

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Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57 Posted: 06 Sep 2009 Last Revised: 11 May 2014
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 362 (172,244)

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Fair value, disclosure, reliability, stock options

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

Number of pages: 52 Posted: 22 May 2009 Last Revised: 11 May 2014
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 282 (225,504)
Citation 4

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fair value, disclosure, reliability, stock options

The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

Number of pages: 53 Posted: 16 Feb 1998
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting
Downloads 637 (87,158)
Citation 73

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The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

Journal of Accounting Research, Forthcoming
Posted: 23 Jun 2006
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting

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11.

Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004

Accounting Horizons, Forthcoming, 2007
Number of pages: 41 Posted: 02 Feb 2005
David B. Farber, Marilyn F. Johnson and Kathy R. Petroni
Indiana University - Kelley School of Business, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 574 (100,831)
Citation 8

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PAC, H.R. 3574, employee stock options, standard setting, lobbying

Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act

Journal of Law, Economics and Organization, Forthcoming, Michigan Legal Studies Research Paper No. 02-011
Number of pages: 51 Posted: 14 Feb 2006
Adam C. Pritchard, Karen K. Nelson and Marilyn F. Johnson
University of Michigan Law School, Texas Christian University - Department of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 426 (143,177)
Citation 16

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securities litigation, litigation risk, accounting fraud, insider trading

Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act

The Journal of Law, Economics, & Organization, Vol. 23, Issue 3, pp. 627-652, 2007
Posted: 23 Jun 2008
Marilyn F. Johnson, Karen K. Nelson and AC Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and affiliation not provided to SSRN

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13.

Organization Complexity, Financial Reporting Complexity, and Firms’ Information Environment

Number of pages: 56 Posted: 19 Apr 2023
Bok Baik, Marilyn F. Johnson, Kyonghee Kim and Kyunghwa Yu
Seoul National University, Michigan State University - Department of Accounting & Information Systems, Michigan State University and National Chengchi University (NCCU) - Department of Accounting
Downloads 342 (184,998)

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Organization complexity, Financial reporting complexity, Voluntary disclosure, Management earnings forecasts, Analyst forecasts, Information environment

14.

Do the Merits Matter More after Securities Litigation Reform? Evidence from Restatements, Earnings Forecasts, and Insider Trading

Number of pages: 38 Posted: 10 Sep 2004
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 252 (254,530)

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stockholder litigation, restatements, earnings forecasts, insider trading

15.

The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options

Journal of Accounting & Economics, Vol. 46, 2008
Number of pages: 24 Posted: 05 Oct 2010
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 112 (514,072)
Citation 1

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Management contracting, taxes; stock options, shareholder voting, Section 162(m)

16.

Motivating Compliance: Firm Response to Mandatory Existence Disclosure Policies

Colleen M. Boland, Chris E. Hogan, and Marilyn F. Johnson (2018) Motivating Compliance: Firm Response to Mandatory Disclosure Policies. Accounting Horizons: June 2018, Vol. 32, No. 2, pp. 103-119.
Posted: 15 Dec 2017 Last Revised: 07 Aug 2019
University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Michigan State University - Department of Accounting & Information Systems

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mandatory existence disclosure regulation, governance policies, conflicts of interest, whistleblower, document retention, compensation, nonprofit organizations, regulation, auditor

17.

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Posted: 16 Nov 1999
Richard M. Frankel, Marilyn F. Johnson and Douglas J. Skinner
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business

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18.

Business Cycles and the Relation between Security Returns and Earnings

Posted: 14 Nov 1999
Marilyn F. Johnson
Michigan State University - Department of Accounting & Information Systems

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19.

Discretion in Financial Reporting: The Use of Self-Constructed Peer Groups in Proxy Statement Performance Graphs

Posted: 20 Aug 1998
John W. Byrd, Marilyn F. Johnson and Susan L. Porter
University of Colorado at Denver, Michigan State University - Department of Accounting & Information Systems and University of Virginia - McIntire School of Commerce

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20.

The Value of Management Control Systems: Evidence on the Market Reaction to ISO 9000 Quality Assurance Certification

Posted: 27 Feb 1998
Shannon W. Anderson, J. Daniel Daly and Marilyn F. Johnson
University of California, Davis - Graduate School of Management, University of Michigan at Ann Arbor and Michigan State University - Department of Accounting & Information Systems

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21.

The Disclosure and Valuation of Environmental Capital Expenditures

Posted: 17 Mar 1997
Marilyn F. Johnson
Michigan State University - Department of Accounting & Information Systems

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Other Papers (1)

Total Downloads: 101
1.

Disclosure Policy when an Analyst is on the Board of Directors: Evidence from Management and Analyst Earnings Forecasts

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 36 Posted: 17 Jan 2019 Last Revised: 10 Mar 2019
KJ Lee, Bok Baik, Hyunkwon Cho and Marilyn F. Johnson
Pepperdine University - Graziadio School of Business and Management, Seoul National University, Sungkyunkwan University and Michigan State University - Department of Accounting & Information Systems
Downloads 101

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Corporate disclosure, Analysts on the board of directors, Information environment, Management forecasts, Analyst forecasts