Dane M. Christensen

University of Oregon

1280 University of Oregon

Eugene, OR 97403

United States

  • University of Oregon

SCHOLARLY PAPERS

14

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153

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Scholarly Papers (14)

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1.

Why is Corporate Virtue in the Eye of the Beholder? The Case of ESG Ratings

The Accounting Review, https://doi.org/10.2308/TAR-2019-0506
Number of pages: 64 Posted: 12 Apr 2021 Last Revised: 19 Aug 2021
Dane M. Christensen, George Serafeim and Anywhere (Siko) Sikochi
University of Oregon, Harvard Business School and Harvard University - Business School (HBS)
Downloads 8,412 (1,301)
Citation 132

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ESG Ratings, Rating Agency Disagreement, ESG Disclosure, Corporate Social Responsibility, Sustainability

2.

Hedging on the Hill: Does Political Hedging Reduce Firm Risk?

Management Science, Forthcoming
Number of pages: 57 Posted: 06 Jan 2021
Dane M. Christensen, Hengda Jin, Suhas A. Sridharan and Laura Wellman
University of Oregon, Texas A&M University - Mays Business School, Emory University - Goizueta Business School and Pennsylvania State University
Downloads 369 (140,582)
Citation 7

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Political connections; Hedging; Stock return volatility; Earnings volatility; Firm risk; Risk management

3.

How Do Most Low ETR Firms Avoid Paying Taxes?

Review of Accounting Studies, Forthcoming
Number of pages: 75 Posted: 06 Jan 2021
Dane M. Christensen, David G. Kenchington and Rick Laux
University of Oregon, Arizona State University (ASU) - School of Accountancy and Oklahoma State University - Stillwater - Spears School of Business
Downloads 350 (148,969)
Citation 9

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Taxes, Net operating loss carryforwards, Tax risk, Political economy

4.

Political Information Flow and Management Guidance

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Political Information Flow and Management Guidance

Number of pages: 56 Posted: 20 Jun 2019 Last Revised: 21 Aug 2021
Dane M. Christensen, Arthur Morris, Beverly R. Walther and Laura Wellman
University of Oregon, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Northwestern University - Department of Accounting Information & Management and Pennsylvania State University
Downloads 329 (158,126)

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Political connections; Information flow; Management forecasts; Corporate disclosure

Political Information Flow and Management Guidance

Review of Accounting Studies, Forthcoming
Posted: 09 Feb 2022
Dane M. Christensen, Arthur Morris, Beverly R. Walther and Laura Wellman
University of Oregon, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, Northwestern University - Department of Accounting Information & Management and Pennsylvania State University

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Political connections, Information flow, Management forecasts, Corporate disclosure

5.

Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force

Number of pages: 108 Posted: 27 Jul 2023
Robert R. Carnes, Dane M. Christensen and Paul E. Madsen
University of Florida, University of Oregon and University of Florida
Downloads 176 (292,013)

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Financial Statement Fraud, Accounting, Labor Force; Higher Education

6.

Corporate Political Activism and Information Transfers

George J. Stigler Center for the Study of the Economy & the State Working Paper No. 334
Number of pages: 56 Posted: 05 Oct 2023
Dane M. Christensen, Hengda Jin, Joshua A. Lee, Suhas A. Sridharan and Laura A. Wellman
University of Oregon, Texas A&M University - Mays Business School, Brigham Young University, Emory University - Goizueta Business School and University of Oregon
Downloads 64 (593,021)

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Political connections; political information; information transfer; earnings announcements

7.

Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions

The Accounting Review, Forthcoming
Posted: 05 Feb 2018
Robert R. Carnes, Dane M. Christensen and Phillip T. Lamoreaux
University of Florida, University of Oregon and Arizona State University

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Internal Control, Audit, Sarbanes-Oxley, Political Economy

8.

Higher Highs and Lower Lows: The Role of Corporate Social Responsibility in CEO Dismissal

Strategic Management Journal, Vol. 38, No. 11, 2017
Posted: 04 Oct 2017
Timothy Hubbard, Dane M. Christensen and Scott D. Graffin
University of Notre Dame - Department of Management & Administration Sciences, University of Oregon and University of Georgia - Department of Management

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CEO dismissal, corporate social responsibility, financial performance, panel regression, stakeholders

9.

Gambling Attitudes and Financial Misreporting

Contemporary Accounting Research, Forthcoming
Posted: 02 Jun 2017
Dane M. Christensen, Keith L. Jones and David G. Kenchington
University of Oregon, University of Kansas and Arizona State University (ASU) - School of Accountancy

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Gambling, Attitudes, Misreporting, Irregularities

10.

Corporate Accountability Reporting and High-Profile Misconduct

The Accounting Review, Vol. 91, No. 2, 2016
Posted: 28 Jul 2015 Last Revised: 05 Mar 2016
Dane M. Christensen
University of Oregon

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corporate accountability reporting, corporate social responsibility, misconduct

11.

Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance

Strategic Management Journal, Vol. 36, No. 12, 2015
Posted: 19 Oct 2014 Last Revised: 05 Mar 2016
Dane M. Christensen, Dan S. Dhaliwal, Steven Boivie and Scott D. Graffin
University of Oregon, University of Arizona - Department of Accounting (deceased), Texas A&M University - Department of Management and University of Georgia - Department of Management

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12.

From K Street to Wall Street: Political Connections and Stock Recommendations

Accounting Review, Vol. 92, Issue No. 3, 2017
Posted: 01 Mar 2014 Last Revised: 31 May 2017
Dane M. Christensen, Michael B. Mikhail, Beverly R. Walther and Laura Wellman
University of Oregon, University of Illinois at Chicago - College of Business Administration, Northwestern University - Department of Accounting Information & Management and Pennsylvania State University

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Security analysts; Stock recommendations; Political connections; Information flow

13.

Managers’ Personal Political Orientation and Corporate Tax Avoidance

2012 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session
Posted: 13 Feb 2012
Dane M. Christensen and Dan S. Dhaliwal
University of Oregon and University of Arizona - Department of Accounting (deceased)

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14.

Managers’ Personal Political Orientation and Corporate Tax Avoidance

Posted: 30 Dec 2011 Last Revised: 29 Aug 2012
Dane M. Christensen, Dan S. Dhaliwal, Steven Boivie and Scott D. Graffin
University of Oregon, University of Arizona - Department of Accounting (deceased), Texas A&M University - Department of Management and University of Georgia - Department of Management

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tax avoidance, effective tax rate, politics