default author photo

Nathan T. Marshall

University of Colorado at Boulder - Department of Accounting

Associate Professor

419 UCB

Boulder, CO 80309-0419

United States

  • University of Colorado at Boulder - Department of Accounting

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 19,624

SSRN RANKINGS

Top 19,624

in Total Papers Downloads

6,330

TOTAL CITATIONS
Rank 11,478

SSRN RANKINGS

Top 11,478

in Total Papers Citations

85

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

When are firms on the hot seat? An analysis of SEC investigation preferences

Downloads 1,127 (48,041)
Citation 2

When are firms on the hot seat? An analysis of SEC investigation preferences

Number of pages: 60 Posted: 01 Aug 2018 Last Revised: 05 May 2023
Eric Holzman, Nathan T. Marshall and Brent Schmidt
Indiana University, University of Colorado at Boulder - Department of Accounting and Pennsylvania State University - Department of Accounting
Downloads 1,127 (47,237)
Citation 2

Abstract:

Loading...

SEC, Investigations, Enforcement, Case Selection, Misreporting

When Are Firms on the Hot Seat? An Analysis of SEC Investigation Preferences

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 May 2023
Eric Holzman, Nathan T. Marshall and Brent Schmidt
Indiana University, University of Colorado at Boulder - Department of Accounting and Pennsylvania State University - Department of Accounting

Abstract:

Loading...

SEC, Investigations, Enforcement, Case Selection, Misreporting

2.

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

Downloads 833 (73,767)
Citation 46

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
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
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 535 (128,496)
Citation 46

Abstract:

Loading...

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
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
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 298 (256,204)

Abstract:

Loading...

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

3.

From Mic to Market: An Empirical Analysis of CEO Podcast Appearances

Number of pages: 55 Posted: 11 May 2022 Last Revised: 14 Nov 2025
Nathan T. Marshall, Jackie Wegner and Sarah L. C. Zechman
University of Colorado at Boulder - Department of Accounting, University of Southern California - Marshall School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 711 (93,119)
Citation 1

Abstract:

Loading...

Podcasts, CEO, disclosure, investor attention, capital market response

4.

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

Downloads 670 (97,378)
Citation 9

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 670 (95,905)
Citation 9

Abstract:

Loading...

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

Abstract:

Loading...

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

5.

Forecast Withdrawals and Reporting Reputation

Downloads 494 (143,357)

Forecast Withdrawals and Reporting Reputation

Number of pages: 59 Posted: 31 Aug 2018 Last Revised: 27 Jan 2022
Nathan T. Marshall and A. Nicole Skinner
University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder
Downloads 494 (141,503)

Abstract:

Loading...

Forecast withdrawals; forecast revisions; credibility; reporting reputation; material deviations

Forecast Withdrawals and Reporting Reputation

The Accounting Review, Forthcoming
Posted: 26 Feb 2022 Last Revised: 09 Mar 2022
Nathan T. Marshall and A. Nicole Skinner
University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder

Abstract:

Loading...

Forecast withdrawals, forecast revisions, credibility, reporting reputation, material deviations

6.

Do two wrongs make a right? Strategically forecasting EPS through inaccurate share forecasts

Number of pages: 51 Posted: 07 May 2021 Last Revised: 29 Jul 2024
Zachary Kaplan, Nathan T. Marshall and Jerry D. Mathis
Washington University in St. Louis - John M. Olin Business School, University of Colorado at Boulder - Department of Accounting and Indiana University - Kelley School of Business
Downloads 490 (148,395)

Abstract:

Loading...

sell-side analysts, share forecasts, analyst incentives

7.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Downloads 473 (151,091)
Citation 13

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
Eric Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 473 (149,196)
Citation 13

Abstract:

Loading...

Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

Is All Disaggregation Good for Investors? Evidence from Earnings Announcements

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 2021-19
Posted: 09 Mar 2021
Eric Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

Abstract:

Loading...

Disaggregation, Opinion divergence, Price efficiency, Earnings announcements

8.

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 425 (171,236)
Citation 12

Abstract:

Loading...

Accruals, Volatility, Real Options, Financial Accounting

9.

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 327 (232,793)
Citation 2

Abstract:

Loading...

Earnings anticipation; speed; earnings news; analyst forecasts

10.

Sustained investor attention

Number of pages: 51 Posted: 25 Jun 2025 Last Revised: 07 May 2026
Gabe Brull, Nathan T. Marshall and Austin Moss
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder
Downloads 278 (275,238)

Abstract:

Loading...

sustained investor attention, investor engagement, rational inattention, earnings conference calls, market efficiency

11.

What Moves Stock Prices Around Information Releases?

Number of pages: 52 Posted: 10 Apr 2025 Last Revised: 09 Feb 2026
Nathan T. Marshall and Andrew Stephan
University of Colorado at Boulder - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 241 (320,573)

Abstract:

Loading...

Information releases, Private information trading, Stock return variance, Market efficiency

12.

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

Downloads 213 (359,492)

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

Number of pages: 64 Posted: 14 Jul 2017 Last Revised: 21 Jul 2022
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 213 (357,445)

Abstract:

Loading...

stock exchanges, discretion, trading halt, firm news

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

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
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

Abstract:

Loading...

stock exchanges, discretion, trading halt, firm news

13.

Beyond Dissemination: Corporate Social Media as a Disclosure Channel for Investors

Number of pages: 58 Posted: 02 Jul 2026
Nathan T. Marshall, Jackie Wegner and Sarah L. C. Zechman
University of Colorado at Boulder - Department of Accounting, University of Southern California - Marshall School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 27

Abstract:

Loading...

firm communication, disclosure, social media, Twitter, regulation, designation

14.

Business Unit Blind Spots in Consolidated Reporting: Evidence from Form 10 Filings

Number of pages: 53 Posted: 02 Jul 2026
Nathan T. Marshall, Austin Moss and A. Nicole Skinner
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder and University of Colorado at Boulder
Downloads 21

Abstract:

Loading...

business units, disclosure blind spots, registration statements, Form 10, spinoffs, business disclosures, investor response