Brian J. White

Cornell University - Samuel Curtis Johnson Graduate School of Management

Ithaca, NY 14853

United States

  • Cornell University - Samuel Curtis Johnson Graduate School of Management

SCHOLARLY PAPERS

21

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7,886

SSRN CITATIONS
Rank 11,416

SSRN RANKINGS

Top 11,416

in Total Papers Citations

106

CROSSREF CITATIONS

18

Scholarly Papers (21)

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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
W. Brooke Elliott, Kevin E. Jackson, Mark E. Peecher and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 941 (41,663)
Citation 37

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fundamental value, nonfinancial performance, investor, affect as information

2.

Stock-based Compensation, Financial Analysts, and Equity Overvaluation

Review of Accounting Studies, Forthcoming
Number of pages: 55 Posted: 21 Aug 2019 Last Revised: 16 Apr 2020
Partha S. Mohanram, Brian J. White and Wuyang Zhao
Rotman School of Management, University of Toronto, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 834 (49,244)
Citation 12

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stock-based compensation, financial analysts, overvaluation, non-GAAP, free cash flow, discounted cash flow (DCF)

3.

Accounting Estimates, Uncertainty Aversion and Investment Horizon

Number of pages: 40 Posted: 26 Feb 2013 Last Revised: 26 Oct 2017
Brian J. White
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 627 (71,648)

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accounting estimates, uncertainty aversion, investor, investment horizon

4.

The effect of a warning on investors’ reactions to disclosure readability

Nanyang Business School Research Paper No. 21-16
Number of pages: 38 Posted: 07 Jan 2016 Last Revised: 04 Jun 2021
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 532 (87,951)
Citation 13

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readability, disclosure, warning, investors, skepticism

5.

Does Concrete Language in Disclosures Increase Willingness to Invest?

Number of pages: 42 Posted: 29 Apr 2014
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 457 (105,724)
Citation 20

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

6.

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
Tilburg University - Tilburg University School of Economics and Management, Tilburg University - Tilburg School of Economics and Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 441 (110,186)
Citation 6

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Management Summary, Automatic Summary, Disclosure, Investor Judgment

7.

Does Highlighting Concrete Language in Disclosures Mitigate Home Bias?

Number of pages: 37 Posted: 13 Jun 2012 Last Revised: 23 Oct 2012
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 380 (130,934)
Citation 2

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

8.

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Downloads 371 (134,439)

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 371 (133,389)
Citation 4

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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 Cornell University - Samuel Curtis Johnson Graduate School of Management

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hybrid financial instruments; accounting classification;disclosure

9.

Asymmetric Motivated Reasoning in Investor Judgment

Number of pages: 49 Posted: 12 Apr 2017 Last Revised: 03 Mar 2023
W. Brooke Elliott, Jessen L. Hobson, Ben W. Van Landuyt and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 359 (139,455)
Citation 1

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motivated reasoning, incentives, investors, short selling, uncertainty

10.

Tradeoffs in income statement and balance sheet preferences: Evidence from acquirers’ goodwill valuations

Number of pages: 40 Posted: 28 Oct 2019 Last Revised: 12 Oct 2022
Lisa Koonce, Sara Toynbee and Brian J. White
University of Texas, University of Texas at Austin and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 329 (153,132)

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intangible assets; goodwill; business combinations; mergers and acquisitions

11.

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
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 303 (167,095)
Citation 1

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directional goals; risk perceptions; valuation; investors

12.

The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?

Accounting, Organizations and Society, Forthcoming
Number of pages: 55 Posted: 01 Jun 2022 Last Revised: 17 Jan 2023
Shannon Garavaglia, Ben W. Van Landuyt, Brian J. White and Julie R. Irwin
University of Pittsburgh - Accounting Group, University of Arizona, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas - McCombs School of Business
Downloads 297 (170,656)
Citation 1

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ESG, lifecycle, ethicality, investor judgment and decision-making

13.

Experimental Research on Standard-Setting Issues in Financial Reporting

Number of pages: 73 Posted: 28 Jul 2021 Last Revised: 15 Jul 2023
Lisa Koonce, Cassie Mongold, Laura Quaid and Brian J. White
University of Texas, University of Illinois Urbana-Champaign, affiliation not provided to SSRN and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 291 (174,434)
Citation 1

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accounting standard setting, financial reporting, research, experiments

14.

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

Downloads 290 (175,062)

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 290 (174,035)
Citation 18

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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 Cornell University - Samuel Curtis Johnson Graduate School of Management

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

15.

Controlling Emotional Expression in Firm Disclosures

Number of pages: 48 Posted: 24 Sep 2021 Last Revised: 06 Jul 2022
Kristina M. Rennekamp, Blake A. Steenhoven and Brian J. White
SC Johnson Graduate School of Management, Queen's University - Smith School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 265 (191,832)

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firm disclosures, emotion suppression, conference calls, voluntary disclosure, vocal characteristics

16.

Linked Balance Sheet Presentation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 09 Jun 2017 Last Revised: 13 Jun 2019
Lisa Koonce, Zheng Leitter and Brian J. White
University of Texas, Nanyang Business School, Nanyang Technological University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 265 (191,832)
Citation 8

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financial statements, linked presentation, causal reasoning

17.

Constructive Obligations, Past Practice, and Financial Statement Users' Beliefs about Non-Contractual Liabilities

Number of pages: 48 Posted: 05 Jun 2020 Last Revised: 28 Mar 2022
Shannon Garavaglia, Cassie Mongold and Brian J. White
University of Pittsburgh - Accounting Group, University of Illinois Urbana-Champaign and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 244 (208,059)
Citation 1

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liabilities, constructive obligations, financial statement users, accounting standards

18.

The Effect of Uncertainty about Future Accounting Standards on Financial Reporting Quality

Number of pages: 47 Posted: 09 Feb 2021 Last Revised: 23 May 2023
Ben W. Van Landuyt and Brian J. White
University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 232 (218,587)

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accounting standards, financial reporting quality, accounting estimates, experimental economics

19.

Business Acquisition Disclosures: The Effect of Identifying Intangible Assets on Investors’ Judgments

Nanyang Business School Research Paper No. 21-17
Number of pages: 47 Posted: 23 Feb 2021 Last Revised: 24 Aug 2023
Zheng Leitter, Lisa Koonce and Brian J. White
Nanyang Business School, Nanyang Technological University, University of Texas and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 188 (265,382)
Citation 1

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disclosure, strategy, goodwill, intangible assets, business acquisitions

20.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 177 (279,808)
Citation 2

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

21.

Layoffs or Reduced Hours? Effects of the Performance Measurement System

Number of pages: 44 Posted: 04 Jun 2023
Eric W. Chan, Mackenzie K. Feinberg and Brian J. White
University of Texas at Austin - Department of Accounting, University of Texas at Austin - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 63 (570,382)

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layoffs, reduced hours, performance measurement, precision

Other Papers (2)

Total Downloads: 554
Actions:
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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, Government of the United States of America - National Institutes on Aging and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 538

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

2.

Financial Incentives Differentially Regulate Neural Processing of Positive and Negative Emotions During Decision-Making

Number of pages: 28 Posted: 16 Aug 2016
Anne M. Farrell, Joshua Goh and Brian J. White
Miami University Farmer School of Business - Department of Accountancy, Government of the United States of America - National Institutes on Aging and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 16

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Positive and negative emotion; emotion regulation; financial incentives; compensation