Joshua A. Lee

SCHOLARLY PAPERS

19

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9,388

SSRN CITATIONS
Rank 9,682

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Top 9,682

in Total Papers Citations

91

CROSSREF CITATIONS

41

Scholarly Papers (19)

1.

Manager Sentiment and Stock Returns

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 67 Posted: 21 Sep 2015 Last Revised: 13 Sep 2017
Fuwei Jiang, Joshua A. Lee, Xiumin Martin and Guofu Zhou
Central University of Finance and Economics (CUFE), Brigham Young University, Washington University in Saint Louis - Olin School of Business and Washington University in St. Louis - John M. Olin Business School
Downloads 2,396 (7,365)
Citation 24

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Manager Sentiment, Textual Tone, Investor Sentiment, Asset Pricing, Return Predictability

2.

Analysts’ and Managers’ Use of Humor on Public Earnings Conference Calls

Number of pages: 56 Posted: 25 Jul 2019 Last Revised: 15 Sep 2020
Arizona State University (ASU) - School of Accountancy, Texas A&M University - Department of Accounting, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 1,019 (27,784)
Citation 3

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earnings conference calls, humor, disclosure, financial analysts, management

3.

Using Natural Language Processing to Assess Text Usefulness to Readers: The Case of Conference Calls and Earnings Prediction

Number of pages: 53 Posted: 14 Feb 2020 Last Revised: 05 Jun 2020
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis and Brigham Young University
Downloads 714 (45,367)
Citation 5

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Textual Analysis, Machine Learning, Disclosure, Conference Calls

4.

Measurement Error and Bias in Causal Models in Accounting Research

Number of pages: 43 Posted: 08 Jan 2021
Washington University in St. Louis, University of Pennsylvania - The Wharton School, Brigham Young University and The Wharton School, University of Pennsylvania
Downloads 695 (47,030)
Citation 12

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measurement error, fixed effects, causal models, accounting research

5.

Can Investors Detect Managers’ Lack of Spontaneity? Adherence to Pre-determined Scripts during Earnings Conference Calls

Accounting Review, Forthcoming
Number of pages: 47 Posted: 19 Apr 2014 Last Revised: 15 Apr 2015
Joshua A. Lee
Brigham Young University
Downloads 554 (62,980)
Citation 31

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Conference calls, spontaneity, scripting, textual analysis, firm performance

6.

Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks’ Loan Loss Accruals

Number of pages: 50 Posted: 03 Sep 2014 Last Revised: 03 Sep 2020
Gauri Bhat, Joshua A. Lee and Stephen G. Ryan
Southern Methodist University (SMU) - Accounting Department, Brigham Young University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 483 (74,671)
Citation 9

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provision for loan losses; disaggregation; disclosure; timeliness.

7.

Using Unstructured and Qualitative Disclosures to Explain Accruals

Number of pages: 60 Posted: 15 Feb 2015 Last Revised: 22 Jul 2015
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis and Brigham Young University
Downloads 465 (78,150)
Citation 7

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Textual Analysis; Big Data; Accruals

8.

Measuring Credit Risk Using Qualitative Disclosure

Review of Accounting Studies 26, 815–863 (2021)
Number of pages: 52 Posted: 31 Mar 2018 Last Revised: 17 May 2021
University of Notre Dame - Department of Accountancy, Washington University in St. Louis, Purdue University and Brigham Young University
Downloads 445 (82,349)
Citation 6

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credit risk, machine-learning, qualitative information

9.

A Level Playing Field? Empirical Evidence That Ethnic Minority Analysts Face Unequal Access to Corporate Managers

Number of pages: 61 Posted: 08 Jun 2020 Last Revised: 23 Dec 2020
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 401 (92,992)
Citation 2

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ethnic discrimination, ethnic bias, ethnic diversity, financial analysts, management access, earnings conference calls, All-Star analysts, institutional investors

10.

The Effect of Industry Co-Location on Analysts’ Information Acquisition Costs

Number of pages: 45 Posted: 13 Aug 2013 Last Revised: 18 Feb 2017
Washington University in St. Louis, Brigham Young University and University of Washington - Department of Accounting
Downloads 391 (95,734)
Citation 6

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Geographic Location; Voluntary Disclosure; Security Analysts

11.

Issues Raised by Studying DeFond and Zhang - What Should Audit Researchers Do?

Number of pages: 37 Posted: 05 Sep 2014
University of Notre Dame - Department of Accountancy, Washington University in Saint Louis - Olin Business School, Brigham Young University, Washington University in Saint Louis - Olin School of Business and Purdue University
Downloads 369 (102,285)
Citation 18

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audit quality, regulatory intervention, PCAOB

12.

The Impact of SFAS 160: An Investigation of the Economic Consequences of the Reclassification of Minority Interest

Number of pages: 34 Posted: 23 Feb 2010
Washington University in Saint Louis - Olin Business School, Brigham Young University and Washington University in St. Louis - John M. Olin Business School
Downloads 350 (108,506)
Citation 6

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13.

The Relative Importance of Tax Reporting Complexity and IRS Scrutiny in Voluntary Tax Disclosure Decisions

Number of pages: 57 Posted: 31 Jul 2017 Last Revised: 05 Jun 2020
Florida State University, Brigham Young University, Indiana University - Kelley School of Business and University of Georgia
Downloads 264 (146,500)
Citation 8

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Income tax expense, tax reporting complexity, Internal Revenue Service (IRS), voluntary disclosure

14.

Disclosure Sentiment: Machine Learning vs Dictionary Methods

Management Science, forthcoming
Number of pages: 49 Posted: 14 May 2021
Washington University in Saint Louis - Olin Business School, Washington University in St. Louis and Brigham Young University
Downloads 254 (152,180)
Citation 1

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Textual Analysis, Machine Learning, Disclosure, Conference Calls

15.

Data Visualization in 10-K Filings

Number of pages: 60 Posted: 09 Mar 2021 Last Revised: 10 Aug 2021
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Georgia, Brigham Young University and Texas Christian University - Department of Accounting
Downloads 185 (205,026)

Abstract:

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Voluntary disclosure; Data visualization; Infographics; Graphic similarity

16.

Management Retraction of Previously-Issued Earnings Guidance

Number of pages: 53 Posted: 29 Nov 2017 Last Revised: 10 Dec 2017
Joshua A. Lee and Andrew Van Buskirk
Brigham Young University and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 161 (230,859)
Citation 1

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Management Earnings Guidance; Guidance Withdrawals

17.

Factors Associated with Bank Deregistration Following the 2012 JOBS Act

Number of pages: 59 Posted: 05 Mar 2013 Last Revised: 29 Jun 2013
Richard M. Frankel, Joshua A. Lee and Xiumin Martin
Washington University in Saint Louis - Olin Business School, Brigham Young University and Washington University in Saint Louis - Olin School of Business
Downloads 137 (263,227)
Citation 1

Abstract:

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deregistration, private benefits, JOBS Act

18.

Estimating the Likelihood of Future Tax Settlements

Number of pages: 55 Posted: 10 Jun 2020 Last Revised: 25 May 2021
Jared N. Jennings, Joshua A. Lee and Erin Towery
Washington University in St. Louis, Brigham Young University and University of Georgia
Downloads 72 (401,706)

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Tax settlements, machine learning, textual analysis, tax uncertainty, cash holdings

19.

Proprietary Costs and Sealing Documents in Patent Litigation

Review of Accounting Studies, Vol. 23, No. #2, 2017
Number of pages: 57 Posted: 06 Dec 2018
Richard M. Frankel, Joshua A. Lee and Zawadi Lemayian
Washington University in Saint Louis - Olin Business School, Brigham Young University and Washington University in St. Louis
Downloads 33 (559,972)

Abstract:

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proprietary costs