Adrienna A. Huffman

The Brattle Group

Associate

San Francisco, CA 9133

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 25,205

SSRN RANKINGS

Top 25,205

in Total Papers Downloads

1,839

CITATIONS

3

Scholarly Papers (7)

1.

Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

Number of pages: 57 Posted: 13 Jun 2016 Last Revised: 27 Aug 2018
University of Georgia - J.M. Tull School of Accounting, The Brattle Group and Brigham Young University - Marriott School of Business
Downloads 715 (34,472)
Citation 2

Abstract:

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discretionary accruals; real earnings management, earnings management, financial reporting quality, beneficial earnings management

2.

Decision-Useful Asset Measurement from a Business Valuation Perspective

Accounting Horizons, Forthcoming
Number of pages: 32 Posted: 11 Jan 2014 Last Revised: 13 Mar 2019
Christine Botosan and Adrienna A. Huffman
Financial Accounting Standards Board and The Brattle Group
Downloads 383 (76,080)

Abstract:

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Asset measurement; Business valuation; Decision-useful financial reporting information; Value-in-use; Value-in-exchange; Conceptual framework

3.

Asset Use and the Relevance of Fair Value Measurement: Evidence from IAS 41

Review of Accounting Studies, Vol. Forthcoming
Number of pages: 61 Posted: 25 Nov 2014 Last Revised: 20 Jul 2018
Adrienna A. Huffman
The Brattle Group
Downloads 320 (93,393)
Citation 2

Abstract:

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Asset Measurement; Fair Value; IAS 41; Biological Assets; Conceptual Framework

4.

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

29th Annual Conference on Financial Economics & Accounting 2018, Fox School of Business Research Paper
Number of pages: 52 Posted: 02 Aug 2018 Last Revised: 29 May 2019
Nerissa C. Brown, Shira Cohen and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, Temple University - Department of Accounting and The Brattle Group
Downloads 272 (111,334)

Abstract:

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accounting complexity, non-GAAP earnings, XBRL, GAAP, voluntary disclosure

5.

The State of Segment Reporting by US Public Entities

Number of pages: 43 Posted: 03 May 2019
Christine Botosan, Adrienna A. Huffman and Mary Harris Stanford
Financial Accounting Standards Board, The Brattle Group and Texas Christian University - Department of Accounting
Downloads 91 (282,273)

Abstract:

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Segment disclosures, SFAS 131, SFAS 14, ASC 280

6.

Kokesh v. SEC: The Market Impact of Reducing SEC Enforcement Powers

Number of pages: 48 Posted: 13 Dec 2018 Last Revised: 15 Feb 2019
Nerissa C. Brown, Brian Gale and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, University of Washington and The Brattle Group
Downloads 45 (403,647)

Abstract:

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SEC, securities law enforcement, regulation, governance

7.

Rank and File Equity Compensation and Earnings Management: Evidence from Stock Options

Forthcoming, Journal of Business Finance and Accounting
Number of pages: 62 Posted: 12 Aug 2019
Kip Holderness, Adrienna A. Huffman and Melissa F. Lewis-Western
West Virginia University, The Brattle Group and Brigham Young University - Marriott School of Business
Downloads 13 (566,781)

Abstract:

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earnings management, equity compensation, rank and file employees, accrual-based earnings management, real earnings management, equity incentives,stock options, financial reporting quality,earnings quality, fraud

Other Papers (1)

Total Downloads: 0
1.

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

Posted: 12 May 2018
Nerissa C. Brown, Shira Cohen and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, Temple University - Department of Accounting and The Brattle Group

Abstract:

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Non-GAAP, Accounting Complexity, XBRL