Mirko Stanislav Heinle

University of Pennsylvania - Accounting Department

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

  • University of Pennsylvania - Accounting Department

SCHOLARLY PAPERS

21

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SSRN CITATIONS
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258

CROSSREF CITATIONS

28

Scholarly Papers (21)

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1.

A Theoretical Framework for ESG Reporting to Investors

Number of pages: 46 Posted: 11 Oct 2021 Last Revised: 02 Dec 2021
Henry L. Friedman, Mirko Stanislav Heinle and Irina Luneva
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 1,776 (17,084)

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ESG reporting, ESG valuation, real effects

2.

The Real Costs of Financial Efficiency When Some Information Is Soft

Downloads 1,593 (20,142)
Citation 33

The Real Costs of Financial Efficiency When Some Information Is Soft

Review of Finance, Forthcoming, European Corporate Governance Institute (ECGI) - Finance Working Paper No. 380/2013
Number of pages: 51 Posted: 26 Aug 2013 Last Revised: 20 Oct 2018
Alex Edmans, Mirko Stanislav Heinle and Chong Huang
London Business School - Institute of Finance and Accounting, University of Pennsylvania - Accounting Department and University of California, Irvine - Paul Merage School of Business
Downloads 1,527 (21,143)
Citation 12

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Financial efficiency, real efficiency, managerial myopia, investment, disclosure, cost of capital

The Real Costs of Disclosure

NBER Working Paper No. w19420
Number of pages: 46 Posted: 14 Sep 2013 Last Revised: 26 Jul 2023
Alex Edmans, Mirko Stanislav Heinle and Chong Huang
London Business School - Institute of Finance and Accounting, University of Pennsylvania - Accounting Department and University of California, Irvine - Paul Merage School of Business
Downloads 65 (592,197)

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The Real Costs of Disclosure

CEPR Discussion Paper No. DP9637
Number of pages: 48 Posted: 09 Sep 2013
Alex Edmans, Mirko Stanislav Heinle and Chong Huang
London Business School - Institute of Finance and Accounting, University of Pennsylvania - Accounting Department and University of California, Irvine - Paul Merage School of Business
Downloads 1 (1,095,497)
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cost of capital., Disclosure, financial and real efficiency, investment, managerial myopia

3.

Disclosure Substitution

Management Science, forthcoming
Number of pages: 41 Posted: 23 May 2018 Last Revised: 14 Feb 2022
Mirko Stanislav Heinle, Delphine Samuels and Daniel J. Taylor
University of Pennsylvania - Accounting Department, University of Chicago -- Booth School of Business and The Wharton School, University of Pennsylvania
Downloads 1,592 (20,160)
Citation 8

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4.

A Theory of Risk Disclosure

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 24 Jul 2015 Last Revised: 10 Jun 2017
Mirko Stanislav Heinle and Kevin Smith
University of Pennsylvania - Accounting Department and Stanford University Graduate School of Business
Downloads 972 (41,449)
Citation 17

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disclosure, variance uncertainty

5.

Lobbying and Uniform Disclosure Regulation

Journal of Accounting Research, Forthcoming
Number of pages: 43 Posted: 15 Jul 2012 Last Revised: 10 Mar 2016
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 595 (79,460)
Citation 7

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Disclosure, Regulation, Lobbying

6.

Interested Investors and Intermediaries: When do ESG Concerns Lead to ESG Performance?

Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 58 Posted: 05 Sep 2020 Last Revised: 12 Aug 2021
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 506 (97,441)
Citation 5

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Asset management, investor preferences, asset pricing, corporate social responsibility, impact investing

7.

Insider Horizon and Disclosure Policies

The Accounting Review, forthcoming
Number of pages: 65 Posted: 22 May 2018 Last Revised: 31 Jan 2023
Brian D. Cadman, Mirko Stanislav Heinle and Daniele Macciocchi
University of Utah - David Eccles School of Business, University of Pennsylvania - Accounting Department and University of Miami Herbert Business School
Downloads 493 (100,315)
Citation 3

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Investment Horizon, Voluntary Disclosure, Disclosure Policy, IPO

8.

Taste, Information, and Asset Prices: Implications for the Valuation of CSR

Review of Accounting Studies, Forthcoming
Number of pages: 40 Posted: 24 Jul 2015 Last Revised: 12 Apr 2016
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 474 (105,202)
Citation 89

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asset pricing, taste, reporting, corporate social responsibility

9.

Relative Performance Evaluation and Strategic Peer-Harming Disclosures

Number of pages: 71 Posted: 05 Oct 2021 Last Revised: 21 Apr 2023
Matthew J. Bloomfield, Mirko Stanislav Heinle and Oscar Timmermans
The Wharton School of the University of Pennsylvania, University of Pennsylvania - Accounting Department and London School of Economics
Downloads 454 (110,675)
Citation 1

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Relative Performance Evaluation, Sabotage, Voluntary Disclosure, Stock Returns

10.

Soft Information and the Stewardship Value of Accounting Disclosure

Number of pages: 39 Posted: 29 Jan 2009
Mirko Stanislav Heinle and Christian Hofmann
University of Pennsylvania - Accounting Department and Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management)
Downloads 386 (133,607)
Citation 2

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soft information, disclosure, incentive contracts

11.

Long-Term Information in the Decision to Provide a Short-Term Forecast

NYU Stern School of Business Forthcoming
Number of pages: 39 Posted: 20 Oct 2020
Mirko Stanislav Heinle, Chongho Kim, Daniel J. Taylor and Frank Zhou
University of Pennsylvania - Accounting Department, Seoul National University, The Wharton School, University of Pennsylvania and University of Pennsylvania - The Wharton School
Downloads 300 (175,256)

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disclosure, myopia, earnings forecast

12.

Financial Information and Diverging Beliefs

Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 49 Posted: 19 Mar 2021 Last Revised: 22 Nov 2023
Chris Armstrong, Mirko Stanislav Heinle and Irina Luneva
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 282 (186,859)

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Divergence of beliefs, signal-presicion, trading volume, uncertainty, disclosure

13.

A Theory of Rational Investment Screens

Number of pages: 37 Posted: 03 Aug 2020
Paul E. Fischer, Paul E. Fischer and Mirko Stanislav Heinle
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania and University of Pennsylvania - Accounting Department
Downloads 240 (219,428)
Citation 1

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Information Acquisition, Investment Screens, Rational Expectations Equilibrium, Price Volatility

14.

Influence Activities, Coalitions, and Uniform Policies: Implications for the Regulation of Financial Institutions

Management Science, Forthcoming
Number of pages: 58 Posted: 24 Jun 2016 Last Revised: 22 Apr 2019
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Anderson School of Management and University of Pennsylvania - Accounting Department
Downloads 224 (234,479)
Citation 5

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Lobbies, Coalitions, One-Size-Fits-All, Regulation

15.

Bias and the Commitment to Disclosure

Forthcoming in Management Science
Number of pages: 37 Posted: 24 Jul 2015
Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 224 (234,479)
Citation 6

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committed disclosure, earnings guidance, bias, multiple firms

16.

Beliefs-Driven Price Association

Forthcoming in Journal of Accounting & Economics (JAE)
Number of pages: 41 Posted: 20 Jun 2015 Last Revised: 24 Jul 2015
Paul E. Fischer, Paul E. Fischer, Mirko Stanislav Heinle and Robert E. Verrecchia
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 188 (275,293)
Citation 2

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Higher-Order-Beliefs, Earnings Response, Price Volatility, Pricing Bubbles

17.

Implications of Investor-Focused ESG Reporting … and Misreporting

Number of pages: 55 Posted: 14 Aug 2023 Last Revised: 20 Aug 2023
Henry L. Friedman, Mirko Stanislav Heinle and Irina Luneva
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 177 (290,257)

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ESG reporting, ESG valuation, real effects

18.

Multi-Stage Capital Budgeting with Delayed Consumption of Slack

Management Science, 2012
Number of pages: 30 Posted: 02 Jul 2012
Stanley Baiman, Mirko Stanislav Heinle and Richard E. Saouma
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Eli Broad College of Business, Michigan State University
Downloads 176 (291,667)

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Resource Allocation, Capital Budgeting, Rationing, Adverse Section, Dynamic Rents

19.

Constrained Listening, Audience Alignment, and Expert Communication

Number of pages: 50 Posted: 13 Nov 2017
Kevin Smith, Mirko Stanislav Heinle, Paul E. Fischer and Paul E. Fischer
Stanford University Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania
Downloads 102 (446,089)
Citation 1

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Cheap talk, communication, media bias

20.

Risk-Factor Disclosure and Asset Prices

The Accounting Review, Forthcoming
Posted: 13 Feb 2018
Mirko Stanislav Heinle, Kevin Smith and Robert E. Verrecchia
University of Pennsylvania - Accounting Department, Stanford University Graduate School of Business and University of Pennsylvania - Accounting Department

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Factor loading, disclosure, capital markets

21.

Identity, Incentives, and the Value of Information

The Accounting Review: July 2012, Vol. 87, No. 4, pp. 1309-1334.
Posted: 19 Jan 2012 Last Revised: 19 Jul 2012
Mirko Stanislav Heinle, Christian Hofmann and Alexis H. Kunz
University of Pennsylvania - Accounting Department, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Bern - Institute for Accounting

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Identity, incentives, multi-task agency, performance measure congruity, performance standards