Bruce K. Billings

Florida State University - Department of Accounting

Assistant Professor

Rovetta Business Bldg. (RBA)

College of Business

Tallahassee, FL 32306-1110

United States

  • Florida State University - Department of Accounting

    • Email
    • Tel: 850-644-7889
    • Fax: 850-644-8234
SCHOLARLY PAPERS

18

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9

Scholarly Papers (18)

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1.

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

Number of pages: 36 Posted: 25 Apr 2000
Anwer S. Ahmed, Bruce K. Billings, Mary Harris Stanford and Richard M. Morton
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 2,438 (9,057)
Citation 4

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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 1,291 (24,451)
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 1,267 (25,123)
Citation 1

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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 885 (42,002)
Citation 1

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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 357 (130,262)
Citation 3

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

6.

The Predictability of Future Aggregate Earnings Growth and the Relation between Aggregate Analyst Recommendation Changes and Future Returns

The Accounting Review, (doi.org/10.2308/tar-2017-0720) Forthcoming
Number of pages: 51 Posted: 14 Apr 2020 Last Revised: 07 May 2020
Bruce K. Billings, Sami Keskek and Spencer Pierce
Florida State University - Department of Accounting, Florida State University and Florida State University - College of Business
Downloads 222 (211,668)

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Aggregate recommendation changes, aggregate earnings growth, aggregate future returns, risk, expected returns

7.

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 184 (250,850)

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meet or beat expectations, open market repurchase

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 169 (270,107)

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

9.

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 161 (281,371)

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Managerial discretion, forecast bias, forecast error asymmetry

10.

Delaying Bad News: Evidence from a Coordinated Strategy using Accrual Choices and Management Forecasts

Number of pages: 60 Posted: 02 Dec 2020 Last Revised: 10 Jul 2022
Bruce K. Billings, Sami Keskek, Linda A. Myers and Thomas C. Omer
Florida State University - Department of Accounting, Florida State University, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 106 (386,313)

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management earnings forecasts, managers’ accrual-related forecast bias, earnings management, disclosure quality

11.

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 71 (493,772)

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

12.

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

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

13.

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: 13 Apr 2020
Bruce K. Billings and William L. Buslepp
Florida State University - Department of Accounting and Louisiana State University, Baton Rouge - Department of Accounting

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Expectations management, Management forecasts, Analyst forecasts, Insider trading

14.

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 Texas Tech University - Area of Accounting

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

15.

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

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

16.

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

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

17.

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

Posted: 05 Aug 2002
Anwer S. Ahmed, Bruce K. Billings, Richard M. Morton and Mary Harris Stanford
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

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accounting conservatism, dividend policy conflicts, cost of debt

18.

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

Posted: 15 Nov 1999
Bruce K. Billings
Florida State University - Department of Accounting

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