Mary E. Barth

Stanford University - Graduate School of Business

Joan E Horngren Professor of Accounting

655 Knight Way

Stanford, CA 94305-5015

United States

SCHOLARLY PAPERS

62

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620

Scholarly Papers (62)

1.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Mary E. Barth, Wayne R. Landsman and Mark H. Lang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 12,510 (720)
Citation 188

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IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards

2.
Downloads 10,332 ( 1,017)
Citation 195

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
Stanford Graduate School of Business, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 8,466 (1,435)
Citation 27

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IFRS, IAS 39, Convergence, Europe

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Number of pages: 52 Posted: 10 Sep 2008 Last Revised: 04 Apr 2012
Stanford Graduate School of Business, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 1,866 (17,124)
Citation 18

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IFRS, IAS 39, Convergence, Europe

3.

Evolution in Value Relevance of Accounting Information

Forthcoming, The Accounting Review doi.org/10.2308/TAR-2019-0521
Number of pages: 55 Posted: 14 Mar 2017 Last Revised: 22 Apr 2022
Mary E. Barth, Ken Li and Charles McClure
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads 7,395 (1,795)
Citation 85

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Capital Markets, Classification and Regression Trees, Equity Valuation, Financial Reporting, Value Relevance

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

Number of pages: 41 Posted: 10 Nov 2000
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School
Downloads 6,975 (1,979)
Citation 42

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

Posted: 25 Oct 2001
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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Value relevance

5.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79
Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012
Mary E. Barth and Wayne R. Landsman
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 5,199 (3,297)
Citation 18

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Financial Statements, Asset-Backed Financing, Accounting Bank Assets, Standards Global Financial Crisis, 2008-2009

6.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 5,065 (3,448)
Citation 50

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accounting procedures, asset pricing, cost of capital, financial statements, risk

7.
Downloads 4,789 ( 3,786)

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
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 4,789 (3,726)
Citation 141

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Accruals, Cash Flow and Equity Values

Posted: 13 Sep 1999
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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8.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 4,541 (4,175)
Citation 77

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IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards

9.
Downloads 4,509 ( 4,228)
Citation 61

Accruals and the Prediction of Future Cash Flows

Number of pages: 53 Posted: 07 Dec 1999
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting
Downloads 4,509 (4,162)
Citation 61

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Accruals and the Prediction of Future Cash Flows

Posted: 13 Dec 2000
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting

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Analyst Earnings Forecast Revisions and the Pricing of Accruals

Number of pages: 59 Posted: 06 Feb 2003
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Downloads 3,532 (6,218)
Citation 26

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analysts, accruals, financial intermediation, mispricing anomalies

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Posted: 01 Apr 2004
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management

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accruals, analysts, pricing anomaly

11.
Downloads 3,134 ( 7,650)

Analyst Coverage and Intangible Assets

Number of pages: 56 Posted: 26 Mar 2001
Mary E. Barth, Ron Kasznik and Maureen F. McNichols
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University
Downloads 3,134 (7,515)
Citation 67

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Analyst coverage, intangible assets

Analyst Coverage and Intangible Assets

Posted: 01 Mar 1998
Mary E. Barth, Ron Kasznik and Maureen F. McNichols
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University

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12.

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Number of pages: 22 Posted: 26 May 2015
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 2,818 (9,015)
Citation 4

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financial accounting, accounting research, accounting practice

13.

Measurement in Financial Reporting: The Need for Concepts

Accounting Horizons, 2014, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 140
Number of pages: 40 Posted: 21 Mar 2013 Last Revised: 07 Dec 2013
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 2,375 (11,907)
Citation 14

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Financial reporting concepts, measurement, standard setting

14.

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

Number of pages: 60 Posted: 29 May 2004
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 2,363 (12,006)
Citation 30

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Accruals, Valuation, Out-of-sample prediction

15.

SFAS 123 Stock-Based Compensation Expense and Equity Market Values

Research Paper Series Paper No. 1694(R)
Number of pages: 44 Posted: 14 Mar 2004
David Aboody, Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Downloads 2,088 (14,580)
Citation 21

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Stock-based compensation expense; Share prices; Intangible assets; Stock options

16.

The JOBS Act and Information Uncertainty in IPO Firms

Accounting Review, Forthcoming, Stanford University Graduate School of Business Research Paper No. 14-26
Number of pages: 65 Posted: 15 Jul 2014 Last Revised: 15 Feb 2017
Mary E. Barth, Wayne R. Landsman and Daniel J. Taylor
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and The Wharton School, University of Pennsylvania
Downloads 1,795 (18,509)
Citation 70

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JOBS Act, mandatory disclosure, voluntary disclosure, proprietary costs, information uncertainty, underpricing, volatility

17.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 1,795 (18,509)
Citation 21

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Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption

18.

Constraints on Accrual Components of Earnings in Equity Valuation

Number of pages: 50 Posted: 09 Aug 2002
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 1,557 (23,082)
Citation 7

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19.

What Do Accruals Tell Us About Future Cash Flows?

Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64 Posted: 14 Mar 2016 Last Revised: 15 Aug 2016
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, Macquarie Business School and IDC Herzliya - Arison School of Business
Downloads 1,526 (23,783)
Citation 20

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Accruals, Cash flows, Earnings, Forecasting, Valuation

20.

Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements

Accounting Review (Forthcoming), UNC Kenan-Flagler Research Paper, Rock Center for Corporate Governance at Stanford University Working Paper No. 162
Number of pages: 62 Posted: 28 Jul 2014 Last Revised: 02 Oct 2019
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago - Department of Accounting and Southern Methodist University (SMU) - Accounting Department
Downloads 1,343 (28,686)
Citation 6

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conditional conservatism, earnings announcements, information content

21.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 53 Posted: 12 Jun 2014 Last Revised: 06 Apr 2017
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and School of Economics - University of Navarra and IESE Business School
Downloads 1,149 (35,998)
Citation 14

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Banks, earnings management, available for sale securities, realized gains and losses, regulatory capital

22.

Market Effects of Recognition and Disclosure

Journal of Accounting Research, Vol. 41, 2003
Number of pages: 44 Posted: 26 Oct 2000 Last Revised: 25 Dec 2010
Mary E. Barth, Greg Clinch and Toshi Shibano
Stanford University - Graduate School of Business, Macquarie Business School and Thunderbird, School of Global Management - Accounting
Downloads 1,141 (36,332)
Citation 4

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Market performance, market effects, accounting, recognition, disclosure

23.

The Contribution of Bank Regulation and Fair Value Accounting to Procyclical Leverage

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 29 Jul 2013 Last Revised: 08 Mar 2017
Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman
University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 1,048 (41,083)
Citation 8

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Fair value accounting, procyclicality, leverage, risk-based capital regulation, financial institutions, commercial banks

24.

Asset Securitizations and Credit Risk

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Jun 2011 Last Revised: 17 Aug 2013
Mary E. Barth, Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Navarra, IESE Business School and The Wharton School, University of Pennsylvania
Downloads 1,002 (43,815)
Citation 9

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asset securitizations, credit ratings, credit risk

25.

In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 24 Posted: 25 Sep 2009
Mary E. Barth and Daniel J. Taylor
Stanford University - Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 967 (46,012)
Citation 1

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asset securitizations, securitization income, earnings management, fair value

26.

Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Jul 2010 Last Revised: 20 Oct 2014
Mary E. Barth and Eric C. So
Stanford University - Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 829 (56,889)
Citation 14

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Earnings announcements, volatility risk, non-diversifiable risk, option pricing

27.

Including Estimates of the Future in Today's Financial Statements

BIS Working Paper No. 208
Number of pages: 27 Posted: 20 Sep 2007
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 809 (58,794)
Citation 16

Abstract:

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Fair value, financial reporting, financial statements

28.

Using Fair Value Earnings to Assess Firm Value

Stanford University Graduate School of Business Research Paper No. 18-7
Number of pages: 26 Posted: 19 Jan 2018 Last Revised: 27 Apr 2018
Mary E. Barth and Wayne R. Landsman
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 752 (64,850)
Citation 4

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Fair Value, Fair Value Earnings, Firm Value, IASB, FASB

29.

Equity Book-to-Market Ratios Above One and Macroeconomic Risk

Number of pages: 59 Posted: 08 Jan 2019 Last Revised: 13 May 2024
Mary E. Barth, Doron Israeli and Suhas A. Sridharan
Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Emory University - Goizueta Business School
Downloads 673 (74,834)
Citation 3

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Book-to-market ratios; Conservatism; Macroeconomic Risk

30.

Financial Analysts and the Pricing of Accruals

Stanford Research Paper No. 1693
Number of pages: 66 Posted: 21 Jul 2001
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Downloads 660
Citation 13

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Accruals; Cash flow; Financial analysts; Share prices; Mispricing; Information symmetry

31.

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

Number of pages: 52 Posted: 17 May 2011 Last Revised: 17 Aug 2013
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 655 (77,456)
Citation 5

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IFRS, Value Relevance, Income Reconciliation, Europe

32.

Does Voluntary Non-Earnings Disclosure Substitute for Redacted Proprietary Contract Information?

Number of pages: 56 Posted: 16 Jul 2020 Last Revised: 03 May 2023
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Georgetown University - McDonough School of Business and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Downloads 604 (85,660)
Citation 1

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Contract redaction; information uncertainty; information asymmetry; voluntary non-earnings disclosure

33.

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Number of pages: 60 Posted: 22 Sep 2010 Last Revised: 12 Oct 2012
Mary E. Barth, Ian D. Gow and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and The Wharton School, University of Pennsylvania
Downloads 604 (85,660)
Citation 23

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stock-based compensation, SFAS 123R, non-GAAP earnings, Street earnings, pro forma earnings, earnings forecast exclusions, incentives

34.

Disentangling Mandatory IFRS Reporting and Changes in Enforcement

Journal of Accounting and Economics, Vol. 56, Pages 178-188, 2013
Number of pages: 29 Posted: 09 Nov 2013 Last Revised: 03 Apr 2016
Mary E. Barth and Doron Israeli
Stanford University - Graduate School of Business and IDC Herzliya - Arison School of Business
Downloads 601 (86,209)
Citation 21

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International accounting, International Financial Reporting Standards (IFRS), Regulation, Enforcement, Liquidity, Identification, Methodology

35.

Firm Risk and Disclosures About Dispersion of Asset Values: Evidence from Oil and Gas Reserves

Forthcoming in The Accounting Review, DOI: 10.2308/accr-52445
Number of pages: 61 Posted: 13 Mar 2016 Last Revised: 04 Jun 2019
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 565 (93,221)
Citation 8

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Risk-relevant information, risk disclosure, oil and gas reserves, fair value accounting

36.

Firms' Voluntary Recognition of Stock-Based Compensation Expense

Stanford University GSB Research Paper No. 1795(R)
Number of pages: 50 Posted: 14 Mar 2004
Ron Kasznik, Mary E. Barth and David Aboody
Stanford Graduate School of Business, Stanford University - Graduate School of Business and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 549 (96,698)
Citation 36

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37.

Textual Dimensions of Non-Financial Information, Stock Price Informativeness, and Proprietary Costs: Evidence from Integrated Reports

Number of pages: 62 Posted: 11 Jun 2021 Last Revised: 27 Jul 2023
Stanford University - Graduate School of Business, , Australian National University, University of Pretoria and Massey University
Downloads 435 (127,922)

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integrated reporting, share price informativeness, proprietary costs, sustainability

38.

Stock Price Management and Share Issuance: Evidence from Equity Warrants

The Accounting Review, Vol. 96, Pages 31-52, 2021
Number of pages: 52 Posted: 28 Apr 2017 Last Revised: 13 Sep 2021
Mary E. Barth, Kurt H. Gee, Doron Israeli and Ron Kasznik
Stanford University - Graduate School of Business, The Ohio State University, IDC Herzliya - Arison School of Business and Stanford Graduate School of Business
Downloads 416 (134,703)

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Stock Warrants; Market Timing; Expectations Management; Share Issuances

39.

Commentary on Prospects for Global Financial Reporting

Stanford University Graduate School of Business Research Paper No. 15-22
Number of pages: 21 Posted: 25 Mar 2015
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 410 (137,001)

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IFRS, global financial reporting, US SEC, capital markets

40.

Information in Mandatory and Voluntary Earnings Announcement Date Forecasts

Stanford University Graduate School of Business Research Paper No. 18-20
Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 21 Apr 2020
Mary E. Barth, Greg Clinch and Paul Ma
Stanford University - Graduate School of Business, Macquarie Business School and University of Minnesota
Downloads 331 (173,556)

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forecasts of earnings announcement dates, mandatory forecasting, private information precision, voluntary disclosure, informational tradeoffs

41.

The Information Content of Operational Efficiency

Number of pages: 52 Posted: 20 Sep 2023 Last Revised: 15 Apr 2024
Mary E. Barth, Jonathan Berkovitch and Doron Israeli
Stanford University - Graduate School of Business, Luiss Guido Carli University - Department of Business and Management and IDC Herzliya - Arison School of Business
Downloads 299 (194,026)

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Operational efficiency, Information content, Price discovery

42.

Analyst Forecast Bundling Intensity and Earnings Surprise

Number of pages: 53 Posted: 29 May 2024
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Southern Methodist University (SMU) - Accounting Department
Downloads 196 (291,413)

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Financial Analysts, Earnings Announcements, Financial Accounting, Capital Markets, Earnings Forecasts, Analyst Forecast Error, Earnings Surprises

43.

Information Supporting Investor Valuations: Evidence from a Comparative Content Analysis of Analyst Reports and Form 10-K

Chicago Booth Research Paper No. 24-05
Number of pages: 73 Posted: 19 Mar 2024 Last Revised: 28 Mar 2024
Mary E. Barth, Ken Li and Charles McClure
Stanford University - Graduate School of Business, McMaster University - Michael G. DeGroote School of Business and University of Chicago Booth School of Business
Downloads 176 (320,927)

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Capital Markets; Financial Reporting; Textual Analysis; Analyst Reports; Value Relevance

44.

Commentary on the SEC’s Proposed Exemption to Internal Control Audits under SOX 404(b)

Number of pages: 8 Posted: 10 Mar 2020
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, Indiana University - Kelley School of Business - Department of Accounting and The Wharton School, University of Pennsylvania
Downloads 163 (343,104)

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45.

Commentary on the SEC's Proposed Reporting Threshold for Institutional Investment Managers

Number of pages: 6 Posted: 15 Dec 2020
Stanford University - Graduate School of Business, Brigham Young University, University of North Carolina Kenan-Flagler Business School and The Wharton School, University of Pennsylvania
Downloads 142 (384,271)
Citation 1

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46.

Auditor Reporting to Bank Regulators: Effective Regulation or Regulatory Overreach?

Journal of Accounting & Economics (JAE), Vol. 72, No. 2/3, 2021, Stanford University Graduate School of Business Research Paper
Number of pages: 29 Posted: 18 Aug 2021
Amir Amel-Zadeh and Mary E. Barth
University of Oxford - Said Business School and Stanford University - Graduate School of Business
Downloads 130 (411,767)

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Bank risk, bank regulation, auditor reporting, risk-weighted assets

47.

Firm Risk and Disclosures About Dispersion in Asset Values

CEPR Discussion Paper No. DP12144
Number of pages: 69 Posted: 18 Jul 2017
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 1 (1,161,064)
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48.

The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

Accounting, Organizations and Society, Forthcoming
Posted: 06 Dec 2015 Last Revised: 25 Aug 2017
Stanford University - Graduate School of Business, , Australian National University and University of Pretoria

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Integrated reporting, corporate social responsibility, firm value, cost of capital, expected future cash flows, liquidity, investment efficiency, South Africa

49.

Discussion of 'Compensation Policy and Discretionary Disclosure'

Posted: 18 Jan 2003
Mary E. Barth
Stanford University - Graduate School of Business

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stock-based compensation, management incentives, disclosure

50.

Market Rewards Associated with Increasing Earnings Patterns

Posted: 23 Jul 1998
Mary E. Barth, John A. Elliott and Mark W. Finn
Stanford University - Graduate School of Business, University of Connecticut - Department of Accounting and Northwestern University - Department of Accounting Information & Management

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51.

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

Posted: 08 Jul 1998
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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Brand Values and Capital Market Valuation

Posted: 13 Sep 1999
Stanford University - Graduate School of Business, University of Texas at Austin - Department of Accounting, Stanford Graduate School of Business and Stanford Graduate School of Business

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Brand Values and Capital Market Valuation

Posted: 15 Jun 1998
Stanford University - Graduate School of Business, University of Texas at Austin - Department of Accounting, Stanford Graduate School of Business and Stanford Graduate School of Business

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53.

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

THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Posted: 19 May 1998
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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54.

Factors Influencing Firms' Disclosures About Environmental Liabilities

Posted: 05 May 1998
Stanford University - Graduate School of Business, Stanford University and Massachusetts Institute of Technology (MIT)

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55.

Accounting for Financial Instruments: An Option Pricing- Based Approach to Measuring Corporate Debt Components

Posted: 28 Apr 1998
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

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56.

Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates

Journal of Accounting Research, Vol. 36, 1998
Posted: 08 Apr 1998 Last Revised: 25 Dec 2010
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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57.

Revaluations of Fixed Assets and Future Firm Performance: Evidence from the U.K.

Posted: 27 Feb 1998
David Aboody, Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area, Stanford University - Graduate School of Business and Stanford Graduate School of Business

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58.

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

Posted: 30 Sep 1996
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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59.

Share Repurchase Decisions and Market Reaction: Accounting, Information Asymmetry, and Investment Opportunities

Posted: 23 Sep 1996
Mary E. Barth and Ron Kasznik
Stanford University - Graduate School of Business and Stanford Graduate School of Business

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The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 26 Jun 1996
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

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The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

Posted: 04 Dec 1995
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 06 Mar 1996
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 30 Oct 1995
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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62.

Differential Information Environments: Effects on Cost of Capital and Reflection in Share Prices of Recognized and Disclosed Accounting Amounts

Posted: 05 Jun 1995
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management

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