Nathan T. Marshall

University of Colorado at Boulder - Department of Accounting

Assistant Professor

419 UCB

Boulder, CO 80309-0419

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 22,574

SSRN RANKINGS

Top 22,574

in Total Papers Downloads

2,280

SSRN CITATIONS
Rank 37,830

SSRN RANKINGS

Top 37,830

in Total Papers Citations

14

CROSSREF CITATIONS

3

Scholarly Papers (8)

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 538 (54,136)
Citation 4

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 Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 406 (76,506)
Citation 4

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 103 (280,061)

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

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 330 (97,844)
Citation 3

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 265 (123,911)

Abstract:

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Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

5.

Who's on the Hot Seat for an SEC Investigation?

Number of pages: 62 Posted: 01 Aug 2018 Last Revised: 08 May 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 229 (144,092)
Citation 1

Abstract:

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SEC, Investigations, Enforcement, Misconduct Incentives

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 211 (155,114)
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 110 (265,709)

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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: 54 Posted: 14 Jul 2017 Last Revised: 25 Aug 2019
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 88 (307,972)

Abstract:

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