Brian J. White

University of Texas at Austin - Department of Accounting

Austin, TX 78712

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 11,063

SSRN RANKINGS

Top 11,063

in Total Papers Downloads

4,462

SSRN CITATIONS
Rank 18,379

SSRN RANKINGS

Top 18,379

in Total Papers Citations

31

CROSSREF CITATIONS

16

Scholarly Papers (15)

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 845 (29,124)
Citation 12

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 508 (57,337)

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accounting estimates, uncertainty aversion, investor, investment horizon

3.

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 367 (84,714)
Citation 10

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readability, disclosure, cautionary notice, investors, skepticism

4.

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 359 (86,837)
Citation 8

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

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 331 (94,559)
Citation 4

Abstract:

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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 327 (96,458)

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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 304 (104,552)
Citation 4

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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 262 (122,383)
Citation 1

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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 257 (124,365)
Citation 9

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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.

Stock-based Compensation, Financial Analysts, and Equity Overvaluation

Number of pages: 55 Posted: 21 Aug 2019 Last Revised: 18 Nov 2019
Partha S. Mohanram, Brian J. White and Wuyang Zhao
University of Toronto - Rotman School of Management, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 190 (167,036)
Citation 1

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

11.

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 Technological University and University of Texas at Austin - Department of Accounting
Downloads 182 (174,575)

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financial statements, linked presentation, causal reasoning

12.

Asymmetric Motivated Reasoning in Investor Judgment: The Role of Conventional Contextual Preferences

Number of pages: 44 Posted: 12 Apr 2017 Last Revised: 23 Mar 2020
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona - School of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 168 (187,233)

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motivated reasoning, incentives, investors, short selling, uncertainty

13.

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 153 (201,766)
Citation 2

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

14.

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

Number of pages: 47 Posted: 13 Sep 2017 Last Revised: 09 Jan 2020
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 132 (227,309)
Citation 1

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Corporate Social Responsibility; CSR disclosures; investor judgment

15.

The Justifiability of Financial Reporting Preferences in Accounting for Intangibles in Business Combinations

Number of pages: 38 Posted: 28 Oct 2019
Lisa Koonce, Sara Toynbee and Brian J. White
University of Texas, University of Texas at Austin and University of Texas at Austin - Department of Accounting
Downloads 77 (326,691)

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intangible assets, business combinations, goodwill, elastic justification

Other Papers (2)

Total Downloads: 427
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 427

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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, National Institutes on Aging and University of Texas at Austin - Department of Accounting
Downloads 0

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