Mirko Stanislav Heinle

University of Pennsylvania - Accounting Department

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

  • University of Pennsylvania - Accounting Department

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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Top 9,220

in Total Papers Citations

110

CROSSREF CITATIONS

27

Scholarly Papers (20)

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1.

The Real Costs of Financial Efficiency When Some Information Is Soft

Downloads 1,479 ( 18,115)
Citation 13

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 1,434 (18,620)
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: 25 Jul 2022
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 45 (558,778)

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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
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cost of capital., Disclosure, financial and real efficiency, investment, managerial myopia

2.

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 1,373 (20,239)
Citation 8

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3.

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 884 (38,315)
Citation 17

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disclosure, variance uncertainty

4.

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 Maxime Luneva
University of California, Los Angeles (UCLA) - Anderson School of Management, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 582 (66,551)

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ESG reporting, ESG valuation, real effects

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 558 (70,057)
Citation 7

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Disclosure, Regulation, Lobbying

6.

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 383 (109,933)
Citation 38

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asset pricing, taste, reporting, corporate social responsibility

7.

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 362 (116,781)
Citation 2

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soft information, disclosure, incentive contracts

8.

Insider Horizon and Disclosure Policies

Number of pages: 65 Posted: 22 May 2018 Last Revised: 23 May 2022
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 336 (126,712)
Citation 3

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Investment Horizon, Voluntary Disclosure, Disclosure Policy, IPO

9.

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 301 (142,711)
Citation 1

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

10.

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, New York University, The Wharton School, University of Pennsylvania and University of Pennsylvania - The Wharton School
Downloads 227 (188,863)

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disclosure, myopia, earnings forecast

11.

Relative Performance Evaluation, Sabotage, and Disclosure

Number of pages: 50 Posted: 05 Oct 2021 Last Revised: 09 Mar 2022
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 & Political Science (LSE)
Downloads 226 (188,863)

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Relative Performance Evaluation, Sabotage, Voluntary Disclosure, Stock Returns

12.

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 204 (207,939)
Citation 1

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

13.

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 200 (211,726)
Citation 6

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committed disclosure, earnings guidance, bias, multiple firms

14.

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 169 (244,952)
Citation 2

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

15.

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 157 (260,564)

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

16.

Financial Information and Diverging Beliefs

Jacobs Levy Equity Management Center for Quantitative Financial Research Paper
Number of pages: 43 Posted: 19 Mar 2021 Last Revised: 09 May 2022
Chris Armstrong, Mirko Stanislav Heinle and Irina Maxime Luneva
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 148 (273,250)

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

17.

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 141 (283,840)
Citation 1

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

18.

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 77 (425,017)
Citation 1

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Cheap talk, communication, media bias

19.

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

20.

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