Brian J. White

University of Texas at Austin - Department of Accounting

Austin, TX 78712

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 9,951

SSRN RANKINGS

Top 9,951

in Total Papers Downloads

6,185

SSRN CITATIONS
Rank 14,743

SSRN RANKINGS

Top 14,743

in Total Papers Citations

59

CROSSREF CITATIONS

20

Scholarly Papers (20)

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 887 (34,146)
Citation 23

Abstract:

Loading...

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 551 (64,208)

Abstract:

Loading...

accounting estimates, uncertainty aversion, investor, investment horizon

3.

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, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 530 (67,391)
Citation 4

Abstract:

Loading...

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

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 University of Texas at Austin - Department of Accounting
Downloads 469 (78,299)
Citation 11

Abstract:

Loading...

readability, disclosure, warning, investors, skepticism

5.

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 400 (94,338)
Citation 12

Abstract:

Loading...

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 University of Texas at Austin - Department of Accounting
Downloads 360 (106,394)
Citation 6

Abstract:

Loading...

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
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 348 (110,447)
Citation 2

Abstract:

Loading...

home bias, corporate disclosure, investor comfort, concrete language, 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 346 (110,410)
Citation 4

Abstract:

Loading...

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

Abstract:

Loading...

hybrid financial instruments; accounting classification;disclosure

9.

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 283 (137,880)
Citation 1

Abstract:

Loading...

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 273 (142,538)
Citation 12

Abstract:

Loading...

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

Abstract:

Loading...

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

11.

Asymmetric Motivated Reasoning in Investor Judgment

Number of pages: 45 Posted: 12 Apr 2017 Last Revised: 30 Aug 2021
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona and University of Texas at Austin - Department of Accounting
Downloads 264 (148,102)
Citation 1

Abstract:

Loading...

motivated reasoning, incentives, investors, short selling, uncertainty

12.

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 University of Texas at Austin - Department of Accounting
Downloads 226 (172,452)
Citation 3

Abstract:

Loading...

financial statements, linked presentation, causal reasoning

13.

Acquirers’ financial reporting preferences and accounting for intangibles in acquisitions

Number of pages: 25 Posted: 28 Oct 2019 Last Revised: 03 Feb 2021
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 200 (193,328)
Citation 1

Abstract:

Loading...

intangible assets, business combinations, goodwill, elastic justification

14.

How do investors react when corporate social responsibility initiatives end?

Number of pages: 46 Posted: 13 Sep 2017 Last Revised: 27 Jul 2020
Shannon Garavaglia, Brian J. White and Julie R. Irwin
University of Pittsburgh - Accounting Group, University of Texas at Austin - Department of Accounting and University of Texas - McCombs School of Business
Downloads 178 (214,329)
Citation 1

Abstract:

Loading...

Corporate Social Responsibility; CSR disclosures; investor judgment

15.

Constructive Obligations and Past Practice

Number of pages: 38 Posted: 05 Jun 2020 Last Revised: 09 Feb 2021
Shannon Garavaglia, Cassie Mongold and Brian J. White
University of Pittsburgh - Accounting Group, University of Texas at Austin - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 175 (217,519)

Abstract:

Loading...

liabilities, constructive obligations, financial statement users, accounting standards

16.

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 164 (229,830)
Citation 2

Abstract:

Loading...

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

17.

Experimental Research on Standard Setting Issues in Financial Reporting

Number of pages: 42 Posted: 28 Jul 2021
Lisa Koonce, Cassie Mongold, Laura Savoie and Brian J. White
University of Texas, University of Texas at Austin - Department of Accounting, affiliation not provided to SSRN and University of Texas at Austin - Department of Accounting
Downloads 157 (238,488)

Abstract:

Loading...

standard setting, financial reporting, experiments

18.

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

Number of pages: 45 Posted: 09 Feb 2021 Last Revised: 15 Nov 2021
Ben W. Van Landuyt and Brian J. White
University of Arizona and University of Texas at Austin - Department of Accounting
Downloads 156 (239,713)

Abstract:

Loading...

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

19.

Emotion Suppression and Firm Disclosures

Number of pages: 40 Posted: 24 Sep 2021
SC Johnson Graduate School of Business, Queen's University - Smith School of Business and University of Texas at Austin - Department of Accounting
Downloads 120 (293,890)

Abstract:

Loading...

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

20.

The Effect of Identifying Intangible Assets in an Acquisition on Investors’ Judgments

Nanyang Business School Research Paper No. 21-17
Number of pages: 40 Posted: 23 Feb 2021 Last Revised: 27 May 2021
Zheng Leitter, Lisa Koonce and Brian J. White
Nanyang Business School, Nanyang Technological University, University of Texas and University of Texas at Austin - Department of Accounting
Downloads 98 (337,484)
Citation 1

Abstract:

Loading...

goodwill, intangible assets, business combinations, narrative disclosure

Other Papers (2)

Total Downloads: 483
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 University of Texas at Austin - Department of Accounting
Downloads 481

Abstract:

Loading...

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 University of Texas at Austin - Department of Accounting
Downloads 2

Abstract:

Loading...

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