Nathan T. Marshall

University of Colorado at Boulder - Department of Accounting

Assistant Professor

419 UCB

Boulder, CO 80309-0419

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 22,453

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Top 22,453

in Total Papers Downloads

2,481

SSRN CITATIONS
Rank 33,803

SSRN RANKINGS

Top 33,803

in Total Papers Citations

20

CROSSREF CITATIONS

3

Scholarly Papers (9)

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Number of pages: 68 Posted: 29 Jun 2016 Last Revised: 01 Aug 2018
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 427 (77,665)
Citation 5

Abstract:

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Earnings Announcements; Disclosure; SEC Filings; Information Content; Timeliness; Concurrent Information

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Journal of Accounting & Economics (JAE), Forthcoming, Kelley School of Business Research Paper No. 19-2
Number of pages: 71 Posted: 19 Dec 2018
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 138 (240,586)

Abstract:

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Earnings Announcements; Disclosure; SEC Filings; Information Content; Timeliness; Concurrent Information

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Kelley School of Business Research Paper No. 2014-38, Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 21 Dec 2013 Last Revised: 05 Dec 2018
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 548 (57,015)
Citation 7

Abstract:

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audit completeness; earnings announcement; market reliance; financial reporting quality

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Contemporary Accounting Research, Forthcoming
Posted: 02 Jan 2019
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

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audit completeness, earnings announcement, market response, financial reporting quality

3.

Understanding the Relation between Accruals and Volatility: A Real Options-Based Investment Approach

Forthcoming, Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, Kelley School of Business Research Paper No. 2014-26
Number of pages: 60 Posted: 12 Dec 2013 Last Revised: 16 Jun 2016
Salman Arif, Nathan T. Marshall and Teri Lombardi Yohn
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting and Emory University Goizueta Business School
Downloads 337 (102,945)
Citation 4

Abstract:

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Accruals, Volatility, Real Options, Financial Accounting

4.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 52 Posted: 26 May 2016 Last Revised: 05 Sep 2019
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 293 (119,782)

Abstract:

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Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

5.

Who's on the Hot Seat for an SEC Investigation? Implications for Financial Misreporting Research

Number of pages: 51 Posted: 01 Aug 2018 Last Revised: 20 Aug 2020
Eric Holzman, Nathan T. Marshall and Brent Schmidt
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 282 (124,721)
Citation 1

Abstract:

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SEC, Investigations, Enforcement, Misreporting Incentives, Misreporting Indicators

6.

The Speed of Earnings Anticipation: Evidence from Daily Analyst Forecasts

Number of pages: 58 Posted: 29 Jun 2019
Nathan T. Marshall
University of Colorado at Boulder - Department of Accounting
Downloads 223 (159,002)
Citation 2

Abstract:

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Earnings anticipation; speed; earnings news; analyst forecasts

7.

Updating Forecasts in the Face of a Material Deviation: Nondisclosure, Withdrawals, and Downplaying Communication

Number of pages: 52 Posted: 31 Aug 2018 Last Revised: 13 May 2020
Nathan T. Marshall and A. Nicole Skinner
University of Colorado at Boulder - Department of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 124 (260,396)

Abstract:

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Forecast revisions; material deviations; forecast withdrawals; nondisclosure; forecast transparency

8.

Why Can’t I Trade? Exchange Discretion in Calling Halts

Number of pages: 59 Posted: 14 Jul 2017 Last Revised: 18 Sep 2020
Nathan T. Marshall, Jonathan L. Rogers and Sarah L. C. Zechman
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 109 (285,661)

Abstract:

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stock exchanges, discretion, trading halt, firm news

9.

Is All Disaggregation Good for Investors? Evidence from Earnings Announcements

Review of Accounting Studies, Forthcoming
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Abstract:

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Disaggregation, Opinion divergence, Price efficiency, Earnings announcements