William H. Beaver

Stanford University

Joan E. Horngren Professor of Accounting

655 Knight Way

Stanford, CA 94305-5015

United States

  • Stanford University

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    • Tel: 650-723-4409
    • Fax: 650-725-6152
SCHOLARLY PAPERS

27

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CITATIONS
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508

Scholarly Papers (27)

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1.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Downloads 6,121 ( 1,013)
Citation 158

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

JAE Rochester Conference April 2000
Number of pages: 41 Posted: 10 Nov 2000
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School
Downloads 6,121 (1,008)
Citation 158

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The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 25 Oct 2001
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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Value relevance

2.

Accruals, Cash Flow and Equity Values

Downloads 4,597 ( 1,659)

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 4,597 (1,632)
Citation 83

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Accruals, Cash Flow and Equity Values

Review of Accounting Studies
Posted: 13 Sep 1999
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

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3.

Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy

Number of pages: 55 Posted: 02 Feb 2005
William H. Beaver, Maureen F. McNichols and Jung-Wu Rhie
Stanford University, Stanford University and Stanford University - Graduate School of Business (Deceased)
Downloads 3,693 (2,465)
Citation 39

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Bankruptcy, accounting information, financial ratios

4.

Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values

Number of pages: 60 Posted: 29 May 2004
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 2,251 (5,703)
Citation 31

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Accruals, Valuation, Out-of-sample prediction

5.

An Alternative Interpretation of the Discontinuity in Earnings Distributions

Number of pages: 55 Posted: 20 Jan 2004
William H. Beaver, Maureen F. McNichols and Karen K. Nelson
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,515 (11,089)
Citation 55

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earnings management, earnings distributions, conservatism, taxes

6.

Constraints on Accrual Components of Earnings in Equity Valuation

Number of pages: 50 Posted: 09 Aug 2002
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 1,499 (11,267)
Citation 2

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7.

Bankruptcy in Groups

Stanford University Graduate School of Business Research Paper No. 15-48
Number of pages: 74 Posted: 20 Aug 2015 Last Revised: 10 Dec 2016
William H. Beaver, Stefano Cascino, Maria M. Correia and Maureen F. McNichols
Stanford University, London School of Economics, London School of Economics and Political Science and Stanford University
Downloads 1,126 (17,603)

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Bankruptcy, Credit risk, Business groups, Subsidiaries, Veil piercing, Related-party transactions, Regulation

8.

Do Firms Issuing Equity Manage Their Earnings? Evidence from the Property-Casualty Insurance Industry

Number of pages: 40 Posted: 24 Jan 2000
William H. Beaver, Maureen F. McNichols and Karen K. Nelson
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,078 (18,814)
Citation 7

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9.

Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry

Number of pages: 43 Posted: 21 Nov 2000
William H. Beaver, Maureen F. McNichols and Karen K. Nelson
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,022 (20,327)
Citation 36

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Earnings management, losses, discretionary accruals, property-casualty insurance

10.

Differential Properties in the Ratings of Certified vs. Non-Certified Bond Rating Agencies

Downloads 954 ( 22,523)
Citation 38

Differential Properties in the Ratings of Certified vs. Non-Certified Bond Rating Agencies

Number of pages: 54 Posted: 29 Sep 2004
William H. Beaver, Catherine Shakespeare and Mark T. Soliman
Stanford University, University of Michigan - Stephen M. Ross School of Business and University of Southern California - Marshall School of Business
Downloads 954 (22,136)
Citation 38

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Bond Ratings, Information Intermediaries, Contracting, NRSRO

Differential Properties in the Ratings of Certified vs. Non-Certified Bond Rating Agencies

Journal of Accounting & Economics (JAE),Vol. 42, No. 3, pgs. 303-334, 2006
Posted: 28 Aug 2006
William H. Beaver, Catherine Shakespeare and Mark T. Soliman
Stanford University, University of Michigan - Stephen M. Ross School of Business and University of Southern California - Marshall School of Business

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Bond Ratings, Information Intermediaries, Contracting, NRSRO

11.

Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 02 Apr 2008 Last Revised: 19 Sep 2012
William H. Beaver, Wayne R. Landsman and Edward Owens
Stanford University, University of North Carolina Kenan-Flagler Business School and University of Utah - David Eccles School of Business
Downloads 911 (24,110)
Citation 7

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Conservatism, Earnings Persistence, Returns-Earnings Relation

12.

Group Affiliation and Default Prediction

Management Science, Forthcoming, Stanford University Graduate School of Business Research Paper No. 16-46
Number of pages: 86 Posted: 12 Oct 2016 Last Revised: 01 Aug 2018
William H. Beaver, Stefano Cascino, Maria M. Correia and Maureen F. McNichols
Stanford University, London School of Economics, London School of Economics and Political Science and Stanford University
Downloads 852 (26,567)

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Default prediction, Business groups, Consolidation, Financial reporting transparency, Credit spreads

13.

Have Changes in Financial Reporting Attributes Impaired the Ability of Financial Ratios to Assess Distress Risk?

Rock Center for Corporate Governance Working Paper No. 13
Number of pages: 63 Posted: 12 Feb 2009 Last Revised: 17 Jan 2010
William H. Beaver, Maria M. Correia and Maureen F. McNichols
Stanford University, London School of Economics and Political Science and Stanford University
Downloads 836 (27,299)

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bankruptcy, accounting information, financial ratios

14.

Delisting Returns and Their Effect on Accounting-Based Market Anomalies

Downloads 808 ( 28,615)
Citation 33

Delisting Returns and Their Effect on Accounting-Based Market Anomalies

Rock Center for Corporate Governance Working Paper No. 18
, Journal of Accounting and Economics, Vol. 43, pp. 341-368, 2007
Number of pages: 46 Posted: 07 Dec 2006 Last Revised: 29 Sep 2009
William H. Beaver, Maureen F. McNichols and Richard A. Price
Stanford University, Stanford University and University of Oklahoma
Downloads 808 (28,170)
Citation 33

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Delisting Returns, Anomalies, Market Efficiency, Accrual Anomaly, Trading Strategy

Delisting Returns and Their Effect on Accounting-Based Market Anomalies

Journal of Accounting and Economics (JAE) 43, issues 2+3, July 2007, 341-368
Posted: 25 Jan 2007 Last Revised: 13 Jan 2009
William H. Beaver, Maureen F. McNichols and Richard A. Price
Stanford University, Stanford University and University of Oklahoma

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Delisting Returns, Anomalies, Market Efficiency, Accrual Anomaly, Trading Strategy

15.

Differential Pricing of Discretionary, Nondiscretionary and Noise Components of Loan Fair Values

July 1999
Number of pages: 41 Posted: 02 Feb 1999
William H. Beaver and Mohan Venkatachalam
Stanford University and Duke University - Fuqua School of Business
Downloads 654 (38,157)
Citation 5

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16.

The Costs and Benefits of Long-Short Investing: A Perspective on the Market Efficiency Literature

Journal of Accounting Literature, Forthcoming
Number of pages: 45 Posted: 22 Mar 2014 Last Revised: 01 Oct 2016
William H. Beaver, Maureen F. McNichols and Richard A. Price
Stanford University, Stanford University and University of Oklahoma
Downloads 460 (59,980)

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Accounting-Based Anomalies; Long-Short Strategies; Short Selling; Market Efficiency; Sharpe Ratio; Short Interest Rebates

17.

Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism

Number of pages: 60 Posted: 24 Sep 2009
William H. Beaver and Stephen G. Ryan
Stanford University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 431 (64,887)
Citation 5

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risky debt, mixed-attribute accounting, conditional conservatism, asymmetry

18.

The Information Content of Earnings Announcements: New Insights on Intertemporal and Cross-Sectional Behavior

Review of Accounting Studies, March 2018, Volume 23, Issue 1, pp 95-135, Stanford University Graduate School of Business Research Paper No. 16-40, Rock Center for Corporate Governance at Stanford University Working Paper No. 221
Number of pages: 56 Posted: 27 Jul 2016 Last Revised: 13 Mar 2018
William H. Beaver, Maureen F. McNichols and Zach Zhiguang Wang
Stanford University, Stanford University and University of Illinois at Urbana-Champaign
Downloads 409 (69,118)
Citation 1

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capital markets; earnings announcements; information content; return volatility

19.

The Effects of CDS Trading on Information Asymmetry in Syndicated Loans

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 54 Posted: 19 Jun 2015 Last Revised: 08 Jun 2017
Dan Amiram, William H. Beaver, Wayne R. Landsman and Jianxin (Donny) Zhao
Tel Aviv University - Coller School of Management, Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University
Downloads 334 (87,772)

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CDS, Syndicated loans, Adverse selection, Moral hazard, Information asymmetry

20.

Increased Market Response to Earnings Announcements in the 21st Century: An Empirical Investigation

Stanford University Graduate School of Business Research Paper No. 17-69
Number of pages: 59 Posted: 17 Nov 2017 Last Revised: 10 May 2019
William H. Beaver, Maureen F. McNichols and Zach Zhiguang Wang
Stanford University, Stanford University and University of Illinois at Urbana-Champaign
Downloads 300 (98,403)

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capital markets; earnings announcements; information content; return volatility

21.

The Impact of Analysts' Forecast Errors and Forecast Revisions on Stock Prices

Journal of Business Finance & Accounting, Vol. 35, Issue 5-6, pp. 709-740, June/July 2008
Number of pages: 32 Posted: 18 Jun 2008
William H. Beaver, Bradford Cornell, Wayne R. Landsman and Stephen Stubben
Stanford University, California Institute of Technology, University of North Carolina Kenan-Flagler Business School and University of Utah
Downloads 3 (611,579)
Citation 8
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22.

Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity

Journal of Accounting Research, Vol 38, Spring 2000
Posted: 29 Nov 1999
William H. Beaver and Stephen G. Ryan
Stanford University and New York University (NYU) - Leonard N. Stern School of Business

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23.

The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers

Review of Accounting Studies, Vol 3, Nos 1-2, 1998
Posted: 17 Sep 1999
William H. Beaver and Maureen F. McNichols
Stanford University and Stanford University

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24.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS 107

Posted: 08 Jul 1998
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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25.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107

THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Posted: 19 May 1998
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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26.

Valuation Characteristics of Equity Book Value and Net Income: Tests of the Abandonment Option Hypothesis

Posted: 30 Sep 1996
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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27.

The Information Content of Earnings and Prices: A Simultaneous Equations Approach

Posted: 04 Sep 1995
William H. Beaver, Mary Lea McAnally and Christopher H. Stinson
Stanford University, Texas A&M University - Department of Accounting and University of Texas at Austin - Department of Accounting

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