Brian J. White

University of Texas at Austin - Department of Accounting

Austin, TX 78712

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 11,724

in Total Papers Downloads

3,940

CITATIONS

2

Scholarly Papers (13)

1.

Mitigating the Unintended Effect of Corporate Social Responsibility Performance on Investors’ Estimates of Fundamental Value

Accounting Review, Forthcoming
Number of pages: 39 Posted: 15 Jun 2011 Last Revised: 01 Dec 2014
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and University of Texas at Austin - Department of Accounting
Downloads 830 (27,590)
Citation 2

Abstract:

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fundamental value, nonfinancial performance, investor, affect as information

2.

Accounting Estimates, Uncertainty Aversion and Investment Horizon

Number of pages: 40 Posted: 26 Feb 2013 Last Revised: 26 Oct 2017
Brian J. White
University of Texas at Austin - Department of Accounting
Downloads 485 (56,152)

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accounting estimates, uncertainty aversion, investor, investment horizon

3.

Does Concrete Language in Disclosures Increase Willingness to Invest?

Number of pages: 42 Posted: 29 Apr 2014
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 339 (86,106)

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corporate disclosure, local bias, concrete language, investor comfort, psychological distance

4.

The Effect of a Cautionary Notice on Investors' Reactions to More and Less Readable Disclosures

Number of pages: 45 Posted: 07 Jan 2016 Last Revised: 21 Jun 2018
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Technological University and University of Texas at Austin - Department of Accounting
Downloads 329 (89,017)

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readability, disclosure, cautionary notice, investors, skepticism

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Number of pages: 44 Posted: 22 Jan 2015 Last Revised: 19 May 2016
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting
Downloads 327 (89,018)

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hybrid financial instruments; accounting classification; disclosure

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Journal of Accounting Research, Vol. 54, No. 5, 2016
Posted: 29 Apr 2017
Shana Clor-Proell, Lisa Koonce and Brian J. White
Texas Christian University - Department of Accounting, University of Texas and University of Texas at Austin - Department of Accounting

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hybrid financial instruments; accounting classification;disclosure

6.

Does Highlighting Concrete Language in Disclosures Mitigate Home Bias?

Number of pages: 37 Posted: 13 Jun 2012 Last Revised: 23 Oct 2012
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 317 (92,752)

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home bias, corporate disclosure, investor comfort, concrete language, psychological distance

7.

Automatic Summaries of Earnings Releases: Attributes and Effects on Investors’ Judgments

Number of pages: 61 Posted: 25 Jan 2017 Last Revised: 04 May 2018
Eddy Cardinaels, Stephan Hollander and Brian J. White
KU Leuven, Tilburg University - Tilburg School of Economics and Management and University of Texas at Austin - Department of Accounting
Downloads 279 (106,426)

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Management Summary, Automatic Summary, Disclosure, Investor Judgment

8.

The Paradoxical Behavioral Effects of a Directional Goal on Risk Perceptions and Valuation Judgments

Number of pages: 45 Posted: 25 May 2014 Last Revised: 20 Apr 2016
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 250 (119,428)

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directional goals; risk perceptions; valuation; investors

Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets

Number of pages: 55 Posted: 25 Dec 2012 Last Revised: 01 Mar 2015
W. Brooke Elliott, Jessen L. Hobson and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Texas at Austin - Department of Accounting
Downloads 249 (119,407)

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earnings metrics, bounded rationality, information search, fundamental value, market price efficiency, laboratory markets

Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets

Journal of Accounting Research, Vol. 53, No. 3, 2015
Posted: 03 Jul 2015
W. Brooke Elliott, Jessen L. Hobson and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Texas at Austin - Department of Accounting

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earnings metrics; bounded rationality; information search; fundamental value; market price efficiency; laboratory markets

10.

Linked Financial Statement Presentation

Number of pages: 42 Posted: 09 Jun 2017
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Technological University and University of Texas at Austin - Department of Accounting
Downloads 149 (192,210)

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financial statements, linked presentation, causal reasoning

11.

Example-Based Reasoning and Fact-Weighting Guidance in Accounting Standards

Number of pages: 37 Posted: 19 Feb 2014 Last Revised: 17 Oct 2015
Gregory Paul Capps, Lisa Koonce and Brian J. White
Independent, University of Texas and University of Texas at Austin - Department of Accounting
Downloads 147 (194,309)

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accounting standards, implementation guidance, examples, fact-weighting guidance, debiasing

12.

Asymmetric Motivated Reasoning Among Long and Short Investors

Number of pages: 43 Posted: 12 Apr 2017 Last Revised: 20 Nov 2018
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 137 (205,677)

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earnings metrics, motivated reasoning, investors, short selling, earnings persistence

13.

How Do Investors React When Companies Stop Corporate Social Responsibility Initiatives?

Number of pages: 46 Posted: 13 Sep 2017 Last Revised: 28 Apr 2019
Shannon Garavaglia, Brian J. White and Julie R. Irwin
University of Texas at Austin, Red McCombs School of Business, Department of Accounting, University of Texas at Austin - Department of Accounting and University of Texas - McCombs School of Business
Downloads 102 (255,979)

Abstract:

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Corporate Social Responsibility; CSR disclosures; investor judgment

Other Papers (1)

Total Downloads: 406    Citations: 0
1.

The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence

Accounting Review, Forthcoming
Number of pages: 55 Posted: 18 Jul 2012 Last Revised: 10 Jun 2014
Anne M. Farrell, Joshua Goh and Brian J. White
Miami University Farmer School of Business - Department of Accountancy, National Institutes on Aging and University of Texas at Austin - Department of Accounting
Downloads 406

Abstract:

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Performance-based incentives, affect, dual process models, knowledge accessibility, System 1 and System 2 processing, fMRI