Andrew J. Leone

University of Miami

Professor

School of Business

Coral Gables, FL 33146

United States

http://sbaleone.bus.miami.edu

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 1,275

SSRN RANKINGS

Top 1,275

in Total Papers Downloads

17,506

CITATIONS
Rank 773

SSRN RANKINGS

Top 773

in Total Papers Citations

666

Scholarly Papers (22)

1.
Downloads 3,844 ( 1,634)
Citation 422

Performance Matched Discretionary Accrual Measures

Simon School of Business Working Paper No. FR 01-04; MIT Sloan Working Paper No. 4335-01
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, University of Miami and University of Rochester - Simon Business School
Downloads 3,844 (1,607)
Citation 422

Abstract:

Earnings Management, Discretionary Accruals, Performance Matching

Performance Matched Discretionary Accrual Measures

Journal of Accounting & Economics, Vol. 39, No. 1, 2005
Posted: 10 Mar 2004
S.P. Kothari, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Miami and University of Rochester - Simon Business School

Abstract:

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

2.

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

Simon School of Business Working Paper FR 99-02
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 University of Miami
Downloads 2,049 (4,931)
Citation 12

Abstract:

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 Shuang Wu
University of Miami and University of Rochester - Simon Business School
Downloads 1,629 (6,253)
Citation 40

Abstract:

financial analysts, rank-order tournament, superstar

4.

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

Simon School of Business Working Paper FR 99-03
Number of pages: 40 Posted: 01 Feb 1999
Andrew J. Leone and R. Lawrence Van Horn
University of Miami and Vanderbilt University - Strategy and Business Economics
Downloads 1,208 (11,416)
Citation 8

Abstract:

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

Simon Business School Working Paper No. FR 02-06
Number of pages: 38 Posted: 01 Feb 2002
Marty Butler, Andrew J. Leone and Michael Willenborg
AlixPartners LLP, University of Miami and University of Connecticut - Department of Accounting
Downloads 1,201 (11,975)
Citation 49

Abstract:

Abnormal Accruals, Audit Firms, Audit Opinions, Earnings Management

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

Journal of Accounting and Economics, Vol. 37, No. 2, pp. 139-165, June 2004
Posted: 06 Oct 2003
Marty Butler, Andrew J. Leone and Michael Willenborg
AlixPartners LLP, University of Miami and University of Connecticut - Department of Accounting

Abstract:

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, University of Miami and University of Rochester - Simon Business School
Downloads 1,110 (13,546)
Citation 26

Abstract:

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, Vol. 45, Issue 5, pp. 1081-1114, December 2007
Number of pages: 34 Posted: 11 Dec 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and University of Rochester - Simon Business School
Downloads 11 (491,148)
Citation 26

Abstract:

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, University of Miami and University of Rochester - Simon Business School

Abstract:

Market Mispricing, Market Efficiency, Accounting, OLS

7.

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

Simon School Working Paper No. FR 04-15
Number of pages: 61 Posted: 13 Aug 2004
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and University of Rochester - Simon Business School
Downloads 904 (17,941)
Citation 11

Abstract:

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

Simon School of Business Working Paper FR 99-11
Number of pages: 40 Posted: 22 Aug 1999
Andrew J. Leone and Steve Rock
University of Miami and University of Colorado at Boulder - Department of Accounting
Downloads 859 (19,965)
Citation 17

Abstract:

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

Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
Posted: 22 Oct 2001
Andrew J. Leone and Steve Rock
University of Miami and University of Colorado at Boulder - Department of Accounting

Abstract:

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

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 Shuang Wu and Jerold L. Zimmerman
University of Miami, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 847 (20,431)
Citation 39

Abstract:

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 Shuang Wu and Jerold L. Zimmerman
University of Miami, University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

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
University of Miami, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 753 (24,263)
Citation 21

Abstract:

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, Vol. 45, Issue 1, pp. 111-153, March 2007
Number of pages: 43 Posted: 11 Dec 2007
Andrew J. Leone, Steve Rock and Michael Willenborg
University of Miami, affiliation not provided to SSRN and University of Connecticut - Department of Accounting
Downloads 12 (485,441)
Citation 21

Abstract:

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
University of Miami, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting

Abstract:

DIsclosure, Underpricing, IPO, Use of Proceeds

11.

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 University of Miami
Downloads 626 (21,813)
Citation 9

Abstract:

12.

Influential Observations and Inference in Accounting Research

Simon Business School Working Paper No. FR 14-06
Number of pages: 53 Posted: 14 Mar 2014 Last Revised: 24 Feb 2016
Andrew J. Leone, Miguel Minutti-Meza and Charles E. Wasley
University of Miami, University of Miami - School of Business Administration and University of Rochester - Simon Business School
Downloads 414 (30,481)
Citation 4

Abstract:

13.

Accounting Irregularities and Executive Turnover in Founder-Managed Firms

Number of pages: 41 Posted: 18 Nov 2008
Andrew J. Leone and Michelle Liu
University of Miami and New York Institute of Technology
Downloads 308 (70,514)
Citation 7

Abstract:

Entrenchment, Turnover, Founders, Restatements, IPO

14.

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Number of pages: 69 Posted: 06 Feb 2015 Last Revised: 30 Jul 2016
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 273 (37,257)

Abstract:

Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

15.
Downloads 237 (101,472)

14-Week Quarters

Number of pages: 50 Posted: 16 Jan 2009 Last Revised: 09 Jan 2011
University of Alabama at Birmingham - Department of Accounting and Information Systems, University of Miami, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Downloads 175 (135,817)

Abstract:

Market Efficiency, Analyst

14-Week Quarters

Number of pages: 48 Posted: 29 Aug 2009
University of Alabama at Birmingham - Department of Accounting and Information Systems, University of Miami, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Downloads 62 (285,565)

Abstract:

analysts, market efficiency, fiscal year

16.

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
University of Miami, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 91 (210,509)
Citation 1

Abstract:

17.

The Information Content of Timely Sales Disclosures: Evidence from the Retail Industry

Number of pages: 48 Posted: 23 Nov 2014
Yamin Hao, Andrew J. Leone and Liu Yang
University of Alberta - School of Business, University of Miami and University of Miami
Downloads 76 (182,259)

Abstract:

18.

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, University of Miami and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Corporate Governance, Restatements, Auditing, Dismissals

19.

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, University of Miami and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

CEO Turnover, restatements, CFO Turnover

20.

How do Nonprofit Hospitals Manage Earnings?

Journal of Health Economics, Vol. 24, No. 4, pp. 815-837, July 2005
Posted: 29 Jun 2005
Andrew J. Leone and R. Lawrence Van Horn
University of Miami and Vanderbilt University - Strategy and Business Economics

Abstract:

Nonprofit hospital, GAAP, Earnings management

21.

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

Review of Accounting Studies, December 2002
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 University of Miami

Abstract:

R&D; Capitalization

22.

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, University of Miami and University of Colorado at Boulder - Department of Accounting

Abstract: