Logan B. Steele

Oregon State University

Assistant Professor

Corvallis, OR 97330

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 12,201

SSRN RANKINGS

Top 12,201

in Total Papers Downloads

5,133

SSRN CITATIONS
Rank 13,746

SSRN RANKINGS

Top 13,746

in Total Papers Citations

65

CROSSREF CITATIONS

21

Scholarly Papers (9)

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 1,772 (12,232)
Citation 65

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

2.

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 18 May 2020
University of Arizona - Department of Accounting (deceased), Fordham University - Accounting Area, University of California, Irvine and Oregon State University
Downloads 877 (34,736)
Citation 11

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Variability of book-tax differences, innate characteristics, information uncertainty

3.

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 712 (46,196)

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Segment disclosure, taxes, after-tax incentives

4.

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 438 (85,068)
Citation 2

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Conditional conservatism, features of debt, agency costs

5.

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

Number of pages: 43 Posted: 05 Sep 2015 Last Revised: 18 Feb 2021
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 403 (93,671)
Citation 7

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

6.

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 311 (125,044)
Citation 7

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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 304 (127,458)
Citation 2

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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

8.

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 216 (180,203)
Citation 2

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Sales Forecasting, Accounting Disclosures, Analysts Forecasts

9.

Aggregate Tone and Gross Domestic Product

Number of pages: 36 Posted: 18 Feb 2021
University of Waterloo, University of Wisconsin - Madison - Department of Accounting and Information Systems, American University - Kogod School of Business and Oregon State University
Downloads 100 (333,524)

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Aggregate earnings, gross domestic product (GDP), financial reporting tone, linguistic sentiment, textual analysis, macroeconomic forecasting