Peter D. Wysocki

Boston University Questrom School of Business

Professor of Accounting

595 Commonwealth Avenue

Boston, MA 02215

United States

  • Boston University Questrom School of Business

SCHOLARLY PAPERS

25

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Rank 384

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Top 384

in Total Papers Downloads

76,571

SSRN CITATIONS
Rank 661

SSRN RANKINGS

Top 661

in Total Papers Citations

1,459

CROSSREF CITATIONS

490

Scholarly Papers (25)

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1.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

Number of pages: 91 Posted: 13 Mar 2008 Last Revised: 07 May 2008
Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 25,189 (175)
Citation 13

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Accounting, Asymmetric information, Capital markets, Institutional economics, International, Mandatory disclosure, Political economy, Regulation, Standards

2.

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Downloads 14,522 ( 479)
Citation 39

Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors

Number of pages: 104 Posted: 11 Mar 2009
Luzi Hail, Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 14,522 (474)
Citation 39

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Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard setting, U.S. equity markets, Mandatory disclosure, Political economy

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis

Accounting Horizons, Vol. 24, No. 3, pp. 355-394, 2010
Posted: 10 Sep 2010
Luzi Hail, Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

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Accounting, Regulation, IFRS, U.S. GAAP, SEC, Standard setting, U.S. equity markets, Mandatory disclosure

3.

Earnings Management and Investor Protection: An International Comparison

Downloads 9,413 ( 1,028)
Citation 546

Earnings Management and Investor Protection: An International Comparison

MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32 Posted: 18 Sep 2001 Last Revised: 17 Mar 2008
Christian Leuz, Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 9,413 (1,020)
Citation 546

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Corporate Governance, Earnings Management, Investor Protection, Law, Private Control Benefits

Earnings Management and Investor Protection: An International Comparison

Posted: 04 Nov 2002
Christian Leuz, Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business

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corporate governance, earnings management, investor protection, law, private control benefits

4.

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Downloads 3,146 ( 6,671)
Citation 239

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

European Corporate Governance Institute (ECGI) - Law Working Paper No. 306/2016, Chicago Booth Research Paper No. 16-03
Number of pages: 143 Posted: 20 Feb 2016 Last Revised: 09 Mar 2016
Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and Boston University Questrom School of Business
Downloads 3,146 (6,555)
Citation 239

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Transparency, Regulation, Accounting standards, Capital markets, Institutional economics, International accounting, Disclosure, IFRS, Political economy, Cost-benefit analysis, Real effects

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 01 Sep 2016 Last Revised: 09 May 2018
Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and Boston University Questrom School of Business

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Transparency; Regulation; Accounting standards; Capital markets; Institutional economics; International accounting; Disclosure; IFRS; Political economy; Cost-benefit analysis; Real effects

5.

Tracking Analysts' Forecasts Over the Annual Earnings Horizon: Are Analysts' Forecasts Optimistic or Pessimistic?

Number of pages: 45 Posted: 21 Jul 1999
Scott A. Richardson, Siew Hong Teoh and Peter D. Wysocki
London Business School, UCLA Anderson School of Management and Boston University Questrom School of Business
Downloads 2,894 (7,606)
Citation 48

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6.

Do Managers Withhold Bad News?

Journal of Accounting Research, Forthcoming, MIT Sloan Research Paper No. 4556-05
Number of pages: 54 Posted: 21 Sep 2005 Last Revised: 27 Apr 2012
S.P. Kothari, Susan Shu and Peter D. Wysocki
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Boston College - Carroll School of Management and Boston University Questrom School of Business
Downloads 2,718 (8,340)
Citation 218

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Bad News, Conservatism, Disclosure

7.

Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances

Number of pages: 142 Posted: 16 Feb 2011
Scott A. Richardson, Peter D. Wysocki and A. Irem Tuna
London Business School, Boston University Questrom School of Business and London Business School
Downloads 2,266 (11,157)
Citation 47

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Accruals, Anomalies, Forecasting, Fundamental Analysis, Market

8.

The Walkdown to Beatable Analyst Forecasts: The Roles of Equity Issuance and Insider Trading Incentives

Number of pages: 44 Posted: 19 Sep 2001
Scott A. Richardson, Siew Hong Teoh and Peter D. Wysocki
London Business School, UCLA Anderson School of Management and Boston University Questrom School of Business
Downloads 1,981 (13,839)
Citation 45

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Analyst forecasts; Benchmark beating; Pessimism; Optimism; Walkdown; Equity issuance; Insider trading; Earnings guidance; Disclosure; Earnings surprise; Forecast error

9.

Cheap Talk on the Web: The Determinants of Postings on Stock Message Boards

University of Michigan Business School Working Paper No. 98025
Number of pages: 35 Posted: 20 Apr 1999
Peter D. Wysocki
Boston University Questrom School of Business
Downloads 1,848 (15,443)
Citation 82

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10.

Real Options and the Informativeness of Segment Disclosures

Number of pages: 38 Posted: 27 Jan 1999
Peter D. Wysocki
Boston University Questrom School of Business
Downloads 1,456 (22,307)
Citation 24

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11.

The Impact of Risk and Monitoring on the Use of Equity Incentives. Evidence from Customer Concentration

Number of pages: 59 Posted: 14 Oct 2011 Last Revised: 27 Sep 2023
Ana M. Albuquerque, George Papadakis, Peter D. Wysocki and Zhe (Michael) Guo
Boston University - Questrom School of Business, Boston University, Boston University Questrom School of Business and Fordham University - Gabelli School of Business
Downloads 1,433 (22,837)

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CEO Compensation, Customer concentration, Major Customers, Compensation delta, Compensation vega, Incentives, Monitoring, Risk, Suppliers

12.

Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 46 Posted: 11 Sep 2007 Last Revised: 30 Jan 2008
Michelle Liu and Peter D. Wysocki
CUNY Hunter College and Boston University Questrom School of Business
Downloads 1,395 (23,742)
Citation 35

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13.

The Primacy of Numbers in Financial and Accounting Disclosures: Implications for Textual Analysis Research

Number of pages: 34 Posted: 01 Aug 2018
Federico Siano and Peter D. Wysocki
University of Texas at Dallas - Naveen Jindal School of Management and Boston University Questrom School of Business
Downloads 1,227 (28,683)
Citation 5

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Analyst Following, Disclosure, Quantitative Information, Readability, Textual Analysis

14.

Portfolio Preferences of Foreign Institutional Investors

Journal of Banking and Finance, Vol. 29, No. 12, 2005
Number of pages: 41 Posted: 23 Jul 2003 Last Revised: 24 Feb 2012
Reena Aggarwal, Leora F. Klapper and Peter D. Wysocki
Georgetown University - Robert Emmett McDonough School of Business, World Bank and Boston University Questrom School of Business
Downloads 1,202 (29,577)
Citation 41

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Institutional Investors, Portfolio Allocations, Emerging Markets, Corporate Governance

15.

Accounting for Taste: Board Member Preferences and Corporate Policy Choices

Number of pages: 45 Posted: 08 May 2003
Scott A. Richardson, A. Irem Tuna and Peter D. Wysocki
London Business School, London Business School and Boston University Questrom School of Business
Downloads 1,120 (32,763)
Citation 11

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Board of Directors, Corporate Governance, Corporate Policies, Disclosure

16.

Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Data Sets

Accounting Horizons
Number of pages: 49 Posted: 20 Apr 2020 Last Revised: 09 Apr 2023
Federico Siano and Peter D. Wysocki
University of Texas at Dallas - Naveen Jindal School of Management and Boston University Questrom School of Business
Downloads 1,117 (32,883)
Citation 1

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Disclosure, Earnings Announcement, Machine Learning, Natural Language Processing, Neural Network, Textual Analysis, Transfer Learning

17.

Financial Reporting Differences Around the World: What Matters?

Number of pages: 70 Posted: 04 Jun 2016 Last Revised: 14 Jul 2016
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitario de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 1,034 (36,647)
Citation 16

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IFRS, International accounting, Complementarities, Correlation, Factor analysis, Financial reporting, Accounting quality, Multiple Testing

18.

Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?

Contemporary Accounting Research, Vol. 23, No. 3, Autumn 2006
Number of pages: 43 Posted: 17 May 2006
Julie Cotter, A. Irem Tuna and Peter D. Wysocki
University of Southern Queensland, London Business School and Boston University Questrom School of Business
Downloads 773 (54,783)
Citation 65

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Analysts, Earnings guidance, Expectations management, Management earnings forecasts

19.

New Institutional Accounting and IFRS

Number of pages: 39 Posted: 26 Mar 2011 Last Revised: 02 Jun 2011
Peter D. Wysocki
Boston University Questrom School of Business
Downloads 680 (64,957)
Citation 6

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accounting, IFRS, incentives, institutions, mandatory disclosure, political economy, regulation, standard-setting

20.

On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities

Downloads 583 (78,860)

On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities

Number of pages: 79 Posted: 01 Aug 2019 Last Revised: 28 May 2020
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitario de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business
Downloads 583 (77,910)
Citation 4

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Accounting quality, Co-dependence, Financial reporting, International accounting, IFRS adoption, Country attributes

On the Relation between Financial Reporting Quality and Country Attributes: Research Challenges and Opportunities

Boston University Questrom School of Business Research Paper No. 3383429
Posted: 30 May 2019
Helena Isidro, Dhananjay Nanda and Peter D. Wysocki
ISCTE-IUL Instituto Universitario de Lisboa, University of Miami - Department of Accounting and Boston University Questrom School of Business

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Accounting quality, Co-dependence, Financial reporting, International accounting, IFRS adoption, Country attributes

21.

Corporate Compensation Policies and Audit Fees

Number of pages: 15 Posted: 01 Jan 2010
Peter D. Wysocki
Boston University Questrom School of Business
Downloads 574 (80,358)
Citation 3

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Audit Fees, CEO Compensation, Complexity, Entrenchment, Risk

22.

Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards

Accounting Horizons, Vol. 24, No. 4, pp. 567-588, 2010
Posted: 18 Dec 2010
Luzi Hail, Christian Leuz and Peter D. Wysocki
University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Boston University Questrom School of Business

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Accounting Regulation, Standard Setting, U.S. Equity Markets, Mandatory Disclosure, Political Economy, Harmonization

23.

The Walk-Down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives

Posted: 03 Mar 2004
Scott A. Richardson, Siew Hong Teoh and Peter D. Wysocki
London Business School, UCLA Anderson School of Management and Boston University Questrom School of Business

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Earnings Announcement, Expectations Management, Insider Trading, Stock Options

24.

Earnings Management, Tax Compliance, and Institutional Factors

Posted: 13 Feb 2004
Peter D. Wysocki
Boston University Questrom School of Business

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Earnings Management, Tax, Institutional

25.

Discretionary Disclosure and Stock-Based Incentives

Posted: 17 Sep 2002
Venky Nagar, Dhananjay Nanda and Peter D. Wysocki
University of Michigan, Stephen M. Ross School of Business, University of Miami - Department of Accounting and Boston University Questrom School of Business

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compensation, disclosure