Andrew J. Leone

Northwestern University

2001 Sheridan Road

Evanston, IL 60208

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 2,037

SSRN RANKINGS

Top 2,037

in Total Papers Downloads

28,549

SSRN CITATIONS
Rank 1,705

SSRN RANKINGS

Top 1,705

in Total Papers Citations

818

CROSSREF CITATIONS

187

Scholarly Papers (26)

1.
Downloads 4,753 ( 3,804)
Citation 1,823

Performance Matched Discretionary Accrual Measures

Number of pages: 47 Posted: 29 Mar 2001
S.P. Kothari, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Northwestern University and Simon School, University of Rochester
Downloads 4,753 (3,749)
Citation 1,823

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Earnings Management, Discretionary Accruals, Performance Matching

Performance Matched Discretionary Accrual Measures

Posted: 10 Mar 2004
S.P. Kothari, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Northwestern University and Simon School, University of Rochester

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Discretionary accruals, earnings management, performance matching, discretionary-accruals models

2.

Using Python for Text Analysis in Accounting Research

Vic Anand, Khrystyna Bochkay, Roman Chychyla and Andrew Leone (2020), "Using Python for Text Analysis in Accounting Research", Foundations and Trends® in Accounting: Vol. 14: No. 3–4, pp 128-359. http://dx.doi.org/10.1561/1400000062, University of Miami Business School Research Paper No. 3576098
Number of pages: 223 Posted: 07 Jun 2020 Last Revised: 05 Apr 2021
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Miami Herbert Business School, University of Miami - School of Business Administration and Northwestern University
Downloads 3,572 (6,173)

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Text analysis, data collection, Python, natural language processing

3.

What Does it Take to Become a Superstar? Evidence from Institutional Investor Rankings of Financial Analysts

Simon School of Business Working Paper No. FR 02-12
Number of pages: 47 Posted: 23 May 2002
Andrew J. Leone and Joanna S. Wu
Northwestern University and University of Rochester - Simon Business School
Downloads 2,562 (10,428)
Citation 57

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financial analysts, rank-order tournament, superstar

4.

Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in Pp&E Versus R&D

Number of pages: 32 Posted: 02 Feb 1999
S.P. Kothari, Ted E. Laguerre and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Analysis Group, Inc. and Northwestern University
Downloads 2,205 (13,268)
Citation 192

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5.

Textual Analysis in Accounting: What’s Next?

Contemporary Accounting Research. http://doi.org/10.1111/1911-3846.12825
Number of pages: 72 Posted: 03 Mar 2022 Last Revised: 13 Jan 2023
University of Miami Herbert Business School, University of Connecticut - Department of Accounting, Northwestern University and University of Florida - Warrington College of Business
Downloads 2,120 (14,121)

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Textual analysis, machine learning, deep learning, textual data, content analysis, text analysis.

6.

Measuring Qualitative Information in Capital Markets Research

Number of pages: 39 Posted: 09 Sep 2009
Elaine Henry and Andrew J. Leone
Stevens Institute of Technology - School of Business and Northwestern University
Downloads 1,528 (23,498)
Citation 28

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7.

Influential Observations and Inference in Accounting Research

Simon Business School Working Paper No. FR 14-06
Number of pages: 50 Posted: 14 Mar 2014 Last Revised: 28 Aug 2017
Andrew J. Leone, Miguel Minutti-Meza and Charles E. Wasley
Northwestern University, University of Miami - Department of Accounting and Simon School, University of Rochester
Downloads 1,465 (25,006)
Citation 57

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8.

Earnings Management in Not-for-Profit Institutions: Evidence from Hospitals

Number of pages: 40 Posted: 01 Feb 1999
Andrew J. Leone and R. Lawrence Van Horn
Northwestern University and Vanderbilt University - Strategy and Business Economics
Downloads 1,431 (25,906)
Citation 9

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An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals

Number of pages: 38 Posted: 01 Feb 2002
Marty Butler, Andrew J. Leone and Michael Willenborg
AlixPartners LLP, Northwestern University and University of Connecticut - Department of Accounting
Downloads 1,308 (29,098)
Citation 27

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Abnormal Accruals, Audit Firms, Audit Opinions, Earnings Management

An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals

Posted: 06 Oct 2003
Marty Butler, Andrew J. Leone and Michael Willenborg
AlixPartners LLP, Northwestern University and University of Connecticut - Department of Accounting

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abnormal accruals, audit firms, audit opinions, earnings management

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Number of pages: 44 Posted: 11 Jan 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, Northwestern University and Simon School, University of Rochester
Downloads 1,251 (31,059)
Citation 4

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Market Mispricing, Market Efficiency, Accounting, OLS

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Forthcoming
Posted: 05 Jun 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, Northwestern University and Simon School, University of Rochester

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Market Mispricing, Market Efficiency, Accounting, OLS

11.

Research Design Issues and Related Inference Problems Underlying Tests of the Market Pricing of Accounting Information

Number of pages: 61 Posted: 13 Aug 2004
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, Northwestern University and Simon School, University of Rochester
Downloads 1,015 (42,618)
Citation 13

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Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Simon School, University of Rochester, Research Paper No. FR 06-04
Number of pages: 49 Posted: 29 Feb 2004
Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
Northwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 982 (43,910)
Citation 28

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Compensation, Conservatism, Accounting Earnings

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Journal of Accounting & Economics, Forthcoming, Simon School Working Paper No. FR 06-04
Posted: 30 Nov 2005
Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
Northwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School

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Empirical Tests of Budget Ratcheting and its Effect on Managers' Discretionary Accrual Choices

Number of pages: 40 Posted: 22 Aug 1999
Andrew J. Leone and Steve Rock
Northwestern University and University of Colorado at Boulder - Department of Accounting
Downloads 980 (44,030)
Citation 11

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Empirical Tests of Budget Ratcheting and its Effect on Managers' Discretionary Accrual Choices

Posted: 22 Oct 2001
Andrew J. Leone and Steve Rock
Northwestern University and University of Colorado at Boulder - Department of Accounting

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Performance budgets; Ratchet principle; Ratchet effect; Bonus plans; Earnings management

Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings

Simon School Research Paper Series No. FR 03-07
Number of pages: 52 Posted: 05 Mar 2003
Andrew J. Leone, Steve Rock and Michael Willenborg
Northwestern University, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 920 (48,095)
Citation 10

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Agency Costs, Disclosure, Information Asymmetry, Initial Public Offerings, Underpricing, Use of Proceeds

Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings

Journal of Accounting Research, March 2007
Posted: 11 Jan 2007
Andrew J. Leone, Steve Rock and Michael Willenborg
Northwestern University, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting

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DIsclosure, Underpricing, IPO, Use of Proceeds

15.

Financial Statement Complexity and Bank Lending

Chakraborty, I., Leone, A. J., Minutti-Meza, M., & Phillips, M. A. (2022). Financial statement complexity and bank lending. The Accounting Review, 97(3), 155-178.
Number of pages: 47 Posted: 17 Jul 2018 Last Revised: 18 Jul 2023
University of Miami - Department of Finance, Northwestern University, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 850 (54,458)

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financial statement complexity, bank lending, debt contracting

16.
Downloads 412 (134,799)
Citation 4

14-Week Quarters

Number of pages: 50 Posted: 16 Jan 2009 Last Revised: 09 Jan 2011
Independent, Northwestern University, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Downloads 296 (192,108)

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Market Efficiency, Analyst

14-Week Quarters

Number of pages: 48 Posted: 29 Aug 2009
Independent, Northwestern University, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Downloads 116 (445,111)
Citation 2

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analysts, market efficiency, fiscal year

17.

Accounting Irregularities and Executive Turnover in Founder-Managed Firms

Number of pages: 41 Posted: 18 Nov 2008
Andrew J. Leone and Michelle Liu
Northwestern University and CUNY Hunter College
Downloads 399 (139,887)
Citation 8

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Entrenchment, Turnover, Founders, Restatements, IPO

On the SEC's Enforcement Cooperation Program: A Regime Shift after 2010

Baruch College Zicklin School of Business Research Paper No. 2018-000
Number of pages: 67 Posted: 26 Apr 2018
Andrew J. Leone, Edward Xuejun Li and Michelle Liu
Northwestern University, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Hunter College
Downloads 227 (250,681)
Citation 1

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SEC enforcement, Cooperation, Leniency, Prosecutorial discretion

On the SEC's 2010 Enforcement Cooperation Program

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 04 Sep 2020
Andrew J. Leone, Edward Xuejun Li and Michelle Liu‐Watts
Northwestern University, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Hunter College
Downloads 128 (412,831)

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SEC enforcement, Cooperation, Leniency, Prosecutorial discretion, Restatement

19.

In Living Color: Does In-Person Screening Affect Who Gets Hired?

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2020-38
Number of pages: 79 Posted: 09 Apr 2020
John Manuel Barrios, Laura M. Giuliano and Andrew J. Leone
Washington University in St. Louis - John M. Olin Business School, University of Miami - School of Business Administration - Department of Economics and Northwestern University
Downloads 290 (197,401)
Citation 1

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Job Matching, Screening, Signaling, Hiring, Networks, Imperfect Information, In-Person Interview, Academic Labor Market

20.

How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs

Contemporary Accounting Research, Forthcoming
Number of pages: 33 Posted: 26 Oct 2012
Northwestern University, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 151 (361,313)

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A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Management

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Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Pennsylvania State University - Department of Accounting, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Management

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Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure

22.

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

The Accounting Review, Forthcoming
Posted: 07 Jan 2011 Last Revised: 02 Sep 2015
Karen M. Hennes, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, Northwestern University and Indiana University - Kelley School of Business - Department of Accounting

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Corporate Governance, Restatements, Auditing, Dismissals

23.

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Accounting Review, Vol. 83, No. 6, 2008
Posted: 09 Jan 2007 Last Revised: 13 May 2014
Karen M. Hennes, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, Northwestern University and Indiana University - Kelley School of Business - Department of Accounting

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CEO Turnover, restatements, CFO Turnover

24.

How Do Nonprofit Hospitals Manage Earnings?

Posted: 29 Jun 2005
Andrew J. Leone and R. Lawrence Van Horn
Northwestern University and Vanderbilt University - Strategy and Business Economics

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Nonprofit hospital, GAAP, Earnings management

25.

Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures Versus R&D Outlays

Posted: 17 Feb 2002
S.P. Kothari, Ted E. Laguerre and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Analysis Group, Inc. and Northwestern University

Abstract:

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R&D; Capitalization

26.

Earnings-Based Bonus Plans and Earnings Management by Business Unit Managers

Posted: 31 Mar 1997
Flora Guidry, Andrew J. Leone and Steve Rock
University of New Hampshire - Whittemore School of Business and Economics, Northwestern University and University of Colorado at Boulder - Department of Accounting

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