Brian J. White

Cornell University - Samuel Curtis Johnson Graduate School of Management

Ithaca, NY 14853

United States

Cornell SC Johnson College of Business

Ithaca, NY 14850

United States

  • Cornell University - Samuel Curtis Johnson Graduate School of Management

  • Cornell SC Johnson College of Business

SCHOLARLY PAPERS

21

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9,421

TOTAL CITATIONS
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Top 10,542

in Total Papers Citations

168

Scholarly Papers (21)

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1.

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 McGill University - Desautels Faculty of Management
Downloads 1,074 (43,889)
Citation 21

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

2.

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 1,019 (47,095)
Citation 48

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fundamental value, nonfinancial performance, investor, affect as information

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 712 (76,475)

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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 640 (87,555)
Citation 6

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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 529 (111,355)
Citation 27

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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 504 (118,095)
Citation 6

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Management Summary, Automatic Summary, Disclosure, Investor Judgment

7.

Cost-benefit tradeoffs in acquirers’ goodwill valuations

Forthcoming, Contemporary Accounting Research
Number of pages: 42 Posted: 28 Oct 2019 Last Revised: 01 Nov 2024
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 501 (119,255)

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intangible assets, goodwill, business combinations, cost-benefit tradeoff

8.

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 419 (147,586)
Citation 2

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

9.

Asymmetric Motivated Reasoning in Investor Judgment

Review of Accounting Studies
Number of pages: 49 Posted: 12 Apr 2017 Last Revised: 26 Mar 2024
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 419 (147,154)
Citation 1

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motivated reasoning, incentives, investors, short selling, uncertainty

10.

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 412 (150,062)
Citation 3

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accounting standard setting, financial reporting, research, experiments

11.

Controlling Emotional Expression in Firm Disclosures

Number of pages: 49 Posted: 24 Sep 2021 Last Revised: 28 Jan 2025
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 411 (150,445)
Citation 2

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

12.

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 399 (155,585)
Citation 2

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

13.

How Do Experienced Users Evaluate Hybrid Financial Instruments?

Downloads 397 (156,475)
Citation 4

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 397 (154,934)
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

14.

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

Management Science
Number of pages: 47 Posted: 09 Feb 2021 Last Revised: 23 Aug 2024
Ben W. Van Landuyt and Brian J. White
University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 340 (185,761)

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accounting standards, financial reporting quality, accounting estimates, uncertainty, experimental economics D81, M41

15.

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 318 (199,455)
Citation 1

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directional goals; risk perceptions; valuation; investors

16.

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

Downloads 312 (203,595)
Citation 22

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 312 (201,963)
Citation 22

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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

17.

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

Nanyang Business School Research Paper No. 21-17
Number of pages: 49 Posted: 23 Feb 2021 Last Revised: 27 Aug 2024
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 309 (205,791)
Citation 2

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disclosure, goodwill, intangible assets, business acquisitions

18.

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 295 (216,087)
Citation 18

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financial statements, linked presentation, causal reasoning

19.

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 194 (325,908)
Citation 2

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

20.

Spread the Pain or Cut Someone Loose? Effects of the Performance Measurement System on Labor Cost Reduction Decisions

Number of pages: 48 Posted: 04 Jun 2023 Last Revised: 26 Mar 2024
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 192 (330,649)
Citation 1

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layoffs, reduced pay, performance measurement, precision

21.

Obligation Primacy, Customary Business Practices and Constructive Liabilities 

Number of pages: 55 Posted: 16 Jan 2025
Cassie Mongold, Shannon Garavaglia and Brian J. White
University of Illinois Urbana-Champaign, University of Pittsburgh - Accounting Group and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 25 (1,040,557)

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liabilities, constructive obligations, customary business practices, accounting standards, concept statements

Other Papers (2)

Total Downloads: 595
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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 574

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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 21

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