Andrew J. Leone

Northwestern University

2001 Sheridan Road

Evanston, IL 60208

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 1,831

SSRN RANKINGS

Top 1,831

in Total Papers Downloads

24,073

SSRN CITATIONS
Rank 2,320

SSRN RANKINGS

Top 2,320

in Total Papers Citations

208

CROSSREF CITATIONS

353

Scholarly Papers (27)

1.
Downloads 4,513 ( 2,919)
Citation 71

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 4,513 (2,875)
Citation 71

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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.

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 2,375 (8,425)
Citation 56

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financial analysts, rank-order tournament, superstar

3.

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 2,163 (9,787)
Citation 129

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4.

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 - School of Business Administration, University of Miami - School of Business Administration and Northwestern University
Downloads 2,115 (10,172)

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Text analysis, data collection, Python, natural language processing

5.

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 1,372 (20,001)
Citation 9

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6.

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 1,320 (21,186)
Citation 57

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7.

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 1,275 (22,325)
Citation 28

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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 1,274 (21,986)
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 1,207 (23,839)
Citation 2

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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, 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, Northwestern University and Simon School, University of Rochester
Downloads 13 (779,392)
Citation 4

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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

10.

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 979 (32,744)
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 941 (34,123)
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 931 (34,662)
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 864 (38,467)
Citation 8

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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, 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
Northwestern University, affiliation not provided to SSRN and University of Connecticut - Department of Accounting
Downloads 14 (769,661)
Citation 8

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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

14.

Textual Analysis in Accounting: What’s Next?

Number of pages: 83 Posted: 03 Mar 2022 Last Revised: 03 May 2022
University of Miami - School of Business Administration, University of Connecticut - Department of Accounting, Northwestern University and University of Florida - Warrington College of Business
Downloads 734 (48,636)

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

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: 20 Jun 2022
University of Miami, Northwestern University, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 503 (78,687)

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financial statement complexity, bank lending, debt contracting

16.

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 372 (111,844)
Citation 8

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Entrenchment, Turnover, Founders, Restatements, IPO

17.
Downloads 338 (124,524)
Citation 2

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 262 (161,392)

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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 76 (428,346)
Citation 2

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analysts, market efficiency, fiscal year

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 162 (251,498)
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 98 (366,488)

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SEC enforcement, Cooperation, Leniency, Prosecutorial discretion, Restatement

19.

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

Number of pages: 48 Posted: 23 Nov 2014
Yamin Hao, Yamin Hao, Andrew J. Leone and Liu Yang
University of MiamiUniversity of Alberta - School of Business, Northwestern University and University of Miami
Downloads 203 (206,569)

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20.

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 - Olin Business School, University of Miami - School of Business Administration - Department of Economics and Northwestern University
Downloads 179 (230,757)
Citation 1

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

21.

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 128 (302,420)

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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

23.

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

24.

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

25.

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

26.

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

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R&D; Capitalization

27.

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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