Bruce K. Billings

Florida State University - Department of Accounting

Assistant Professor

Rovetta Business Bldg. (RBA)

College of Business

Tallahassee, FL 32306-1110

United States

SCHOLARLY PAPERS

16

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Scholarly Papers (16)

1.

Accounting Conservatism and Cost of Debt: An Empirical Test of Efficient Contracting

Number of pages: 36 Posted: 25 Apr 2000
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Texas Christian University - Department of Accounting and Florida State University - Department of Accounting
Downloads 2,262 (5,851)
Citation 4

Abstract:

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2.

Extreme Accruals, Earnings Quality, and Investor Mispricing

Number of pages: 50 Posted: 11 May 2004
Anwer S. Ahmed, Bruce K. Billings and Richard M. Morton
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 1,246 (15,558)
Citation 5

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Extreme accruals, earnings management, earnings quality, persistence

3.

Do Stock Prices Fully Reflect Information in Dividends About Future Earnings?

Number of pages: 32 Posted: 20 Oct 1999
Bruce K. Billings and Richard M. Morton
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 1,244 (15,593)
Citation 1

Abstract:

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4.

Book-to-Market Components, Future Security Returns, and Errors in Expected Future Earnings

Number of pages: 34 Posted: 11 May 1999
Bruce K. Billings and Richard M. Morton
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 868 (26,555)
Citation 2

Abstract:

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5.

The Effect of Increased Transparency on Manipulation and Value Relevance of Non-Gaap Disclosures by Real Estate Investment Trusts (Reits)

Number of pages: 43 Posted: 16 May 2006
Bok Baik, Bruce K. Billings and Richard M. Morton
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 304 (99,369)
Citation 1

Abstract:

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

6.

Managers' Incentives to Avoid Meeting or Beating Earnings Expectations: The Role of Open Market Repurchases

Number of pages: 48 Posted: 11 Sep 2008 Last Revised: 12 Jan 2009
Bruce K. Billings, Richard M. Morton and Tianming Zhang
Florida State University - Department of Accounting, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 162 (183,274)

Abstract:

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meet or beat expectations, open market repurchase

7.

Managerial Discretion and Bias in Annual Forecast Errors

Number of pages: 52 Posted: 11 Sep 2008 Last Revised: 29 Jan 2009
Bruce K. Billings and Richard M. Morton
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 146 (199,901)

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Managerial discretion, forecast bias, forecast error asymmetry

8.

Risk-Taking Incentives and Returns on R&D Investment

Georgia Tech Scheller College of Business Research Paper No. 18-19
Number of pages: 52 Posted: 15 Mar 2018
Bruce K. Billings, James Moon, Richard M. Morton and Dana Wallace
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting
Downloads 82 (300,922)

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Executive Compensation, Managerial Incentives, Risk-Taking, Research and Development

9.

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Journal of Financial Reporting, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 18-34
Number of pages: 48 Posted: 04 Sep 2018
Bruce K. Billings, James Moon and Richard M. Morton
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Florida State University - Department of Accounting
Downloads 43 (413,356)

Abstract:

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Conditional Conservatism, Firm-Year Measure, Lagged Earnings Asymmetry, Bias

10.

Can Employee Stock Options Contribute to Less Risk-Taking?

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
Bruce K. Billings, James Moon, Richard M. Morton and Dana Wallace
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting

Abstract:

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Executive Compensation, Managerial Incentives, Risk-taking, research and development

11.

Strategic Management Guidance and Insider Trading Activities

Journal of Accounting and Public Policy, Vol. 35, No. 1 (2016) pp. 84-104
Posted: 14 Mar 2015 Last Revised: 04 Mar 2016
Bruce K. Billings and William L. Buslepp
Florida State University - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting

Abstract:

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Expectations management, Management forecasts, Analyst forecasts, Insider trading

12.

Worth the Hype? The Relevance of Paid-For Analyst Research for the Buy-and-Hold Investor

Accounting Review, Vol. 89, No. 3 (2014) pp. 903-931
Posted: 27 Sep 2013 Last Revised: 30 Jan 2016
Bruce K. Billings, William L. Buslepp and George Ryan Huston
Florida State University - Department of Accounting, Louisiana State University, Baton Rouge - Department of Accounting and Arizona State University (ASU) - School of Accountancy

Abstract:

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paid-for analysts, sell-side analysts, recommendations, valuation estimates

13.

Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)

Accounting Review, March 2008
Posted: 16 Oct 2007
Bok Baik, Bruce K. Billings and Richard M. Morton
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting

Abstract:

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

14.

Manipulation, Increased Transparency, and Value Relevance of Non-Gaap Disclosures for Real Estate Investment Trusts (Reits)

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 26 Sep 2005
Bok Baik, Bruce K. Billings and Richard M. Morton
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting

Abstract:

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

15.

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts Over Dividend Policy and in Reducing Debt Costs

The Accounting Review, October 2002
Posted: 05 Aug 2002
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Florida State University - Department of Accounting and Texas Christian University - Department of Accounting

Abstract:

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accounting conservatism, dividend policy conflicts, cost of debt

16.

Revisiting the Relation between the Default Risk of Debt and the Earnings Response Coefficient

The Accounting Review, Vol 74, No 4, October 1999
Posted: 15 Nov 1999
Bruce K. Billings
Florida State University - Department of Accounting

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