Logan B. Steele

Oregon State University

Assistant Professor

Corvallis, OR 97330

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 14,001

SSRN RANKINGS

Top 14,001

in Total Papers Downloads

3,597

SSRN CITATIONS
Rank 21,007

SSRN RANKINGS

Top 21,007

in Total Papers Citations

27

CROSSREF CITATIONS

12

Scholarly Papers (7)

1.

The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

Review of Accounting Studies, Vol. 19, No. 1, pp. 396-455.
Number of pages: 61 Posted: 20 Oct 2010 Last Revised: 10 Aug 2014
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona - Department of Accounting (deceased), National Taiwan University and Oregon State University
Downloads 1,504 (12,290)
Citation 30

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Disclosure, cost of capital, risk disclosures, qualitative disclosures, textual analysis

2.

The Determinants of Segment-Level Tax Expense Disclosure

Number of pages: 44 Posted: 29 Oct 2016 Last Revised: 29 Jul 2017
Fabio B. Gaertner, Dan Lynch and Logan B. Steele
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Wisconsin - Madison - Department of Accounting and Information Systems and Oregon State University
Downloads 591 (47,340)

Abstract:

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Segment disclosure, taxes, after-tax incentives

3.

Debt Structure and Conditional Conservatism

Number of pages: 48 Posted: 08 Nov 2009 Last Revised: 09 Apr 2015
Hye Seung (Grace) Lee and Logan B. Steele
Fordham University - Accounting Area and Oregon State University
Downloads 410 (74,550)
Citation 1

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Conditional conservatism, features of debt, agency costs

4.

The Usefulness of Negative Aggregate Earnings Changes in Predicting Future Gross Domestic Product Growth

Number of pages: 43 Posted: 05 Sep 2015 Last Revised: 03 Sep 2017
Fabio B. Gaertner, Asad Kausar and Logan B. Steele
University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Oregon State University
Downloads 332 (94,884)
Citation 5

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Aggregate earnings, Gross domestic product (GDP), Asymmetric timeliness

5.

Taxable Income and Firm Risk

The Journal of the American Taxation Association: Vol. 39, No. 1, pp. 1-24, Spring 2017
Number of pages: 51 Posted: 01 Mar 2013 Last Revised: 24 May 2017
University of Arizona - Department of Accounting (deceased), University of California, Irvine, Fordham University - Accounting Area and Oregon State University
Downloads 299 (106,492)
Citation 3

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Earnings Predictability, Firm Risk, Taxable Income, Book-Tax Differences

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn from It

Contemporary Accounting Research, Forthcoming, Gabelli School of Business, Fordham University Research Paper No. 2897504
Number of pages: 49 Posted: 13 Jan 2017 Last Revised: 30 Aug 2019
University of Georgia - J.M. Tull School of Accounting, Fordham University - Accounting Area, National Taiwan University and Oregon State University
Downloads 260 (122,820)

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Disclosure tone; tone variability; firm risk; cost of capital; textual analysis; voluntary disclosure

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn From It

Contemporary Accounting Research, Forthcoming
Posted: 03 Sep 2019
University of Georgia - J.M. Tull School of Accounting, Fordham University - Accounting Area, National Taiwan University and Oregon State University

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Disclosure tone, qualitative disclosure, tone volatility, information risk, firm risk

7.

The Information Content of Accounting Disclosures for Forecasting Sales of Manufacturing Firms

Number of pages: 40 Posted: 17 Sep 2011 Last Revised: 26 Jul 2012
Logan B. Steele and Mark A. Trombley
Oregon State University and University of Arizona - Eller College of Management
Downloads 201 (158,651)
Citation 1

Abstract:

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Sales Forecasting, Accounting Disclosures, Analysts Forecasts