Jonathan C. Glover

Columbia Business School

James L. Dohr Professor of Accounting

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

22

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CITATIONS
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29

Scholarly Papers (22)

1.

'Revenue Accounting' in the Age of E-Commerce: Exploring its Conceptual and Analytical Frameworks

GSIA 2000-21
Number of pages: 42 Posted: 27 Jun 2000
Jonathan C. Glover and Yuji Ijiri
Columbia Business School and Carnegie Mellon University
Downloads 1,614 (10,233)

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Some Thoughts on the Intellectual Foundations of Accounting

Yale ICF Working Paper No.
Number of pages: 25 Posted: 07 May 2002
University of Florida - Fisher School of Accounting, Yale University - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University, Columbia Business School and Tepper School of Business, Carnegie Mellon University
Downloads 1,598 (10,195)
Citation 1

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intellectual foundations, accounting

Some Thoughts on the Intellectual Foundations of Accounting

Accounting Horizons, Vol. 16, No. 2, pp. 157-168, June 2002
Posted: 26 May 2002
University of Florida - Fisher School of Accounting, Yale University - School of Management, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University, Columbia Business School and Tepper School of Business, Carnegie Mellon University

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intellectual foundations, accounting

3.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,405 (12,796)

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4.

Conceptual Issues in Financial Reporting

University of Alberta School of Business Research Paper No. 2013-686
Number of pages: 25 Posted: 29 May 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 879 (25,913)
Citation 1

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Conceptual Framework, Consistency, Verifiability, Conventions

5.

Accounting for Revenues: A Framework for Standard Setting

Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting and Waseda University - Graduate School of Commerce
Downloads 769 (31,220)
Citation 4

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Accounting Conservatism and Incentives: Intertemporal Considerations

Number of pages: 59 Posted: 11 Feb 2015
Jonathan C. Glover and Haijin Lin
Columbia Business School and University of Houston
Downloads 259 (116,596)
Citation 2

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accounting conservatism, multi-period incentives, multi-task incentives, incentive spillback

Accounting Conservatism and Incentives: Intertemporal Considerations

Columbia Business School Research Paper No. 16-56, AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 63 Posted: 16 Aug 2016
Jonathan C. Glover and Haijin Lin
Columbia Business School and University of Houston
Downloads 234 (129,389)
Citation 1

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accounting conservatism, multi-period incentives, incentive spillover, multi-task incentives

7.

Ceo/Cfo Certification and Emerging Needs to Separate Facts and Forecasts: Exploring 'Intertemporal Financial Statements' with Two Time-Phases

Number of pages: 16 Posted: 23 Jan 2003
Columbia Business School, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University
Downloads 468 (59,800)

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8.

Financial Engineering and the Arms Race between Accounting Standard Setters and Preparers

Number of pages: 54 Posted: 24 Oct 2014 Last Revised: 10 Jul 2015
Ronald A. Dye, Jonathan C. Glover and Shyam Sunder
Northwestern University - Department of Accounting Information & Management, Columbia Business School and Yale University - School of Management
Downloads 368 (79,698)
Citation 1

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Accounting standards; financial engineering; the conceptual framework; the roles of norms and culture in financial reporting

9.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 354 (83,348)

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SEC Plan, Disclosure Accounting Standards, Enforcement

10.

Usefulness Lost: Aggregating Information with Differing Levels of Verifiability

Number of pages: 29 Posted: 07 May 2005
Columbia Business School, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University
Downloads 252 (120,519)

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Stewardship, Verifiability, Information Asymmetry

11.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
Number of pages: 18 Posted: 08 Jan 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Downloads 213 (142,298)

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revenue recognition, income to the firm, structuring opportunities

12.

Explicit and Implicit Incentives for Multiple Agents

Jonathan Glover (2012) “Explicit and Implicit Incentives for Multiple Agents”, Foundations and Trends® in Accounting: Vol. 7: No. 1, pp 1-71
Number of pages: 73 Posted: 17 Jan 2013 Last Revised: 04 Feb 2014
Jonathan C. Glover
Columbia Business School
Downloads 206 (146,764)

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Teams, Simpler Mechanisms, Robust Mechanisms, Implicit Contracts, Bailouts

13.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 205 (147,459)

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revenue recognition, income to the firm, structuring opportunities

14.

Team Incentives and Bonus Floors in Relational Contracts

Columbia Business School Research Paper No. 18-43
Number of pages: 59 Posted: 08 Mar 2018 Last Revised: 06 Mar 2019
Jonathan C. Glover and Hao Xue
Columbia Business School and Duke University - Fuqua School of Business
Downloads 101 (261,881)
Citation 1

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Bonus Pools, Relational Contracting, Non-verifiable Performance Measures, Team Incentives, Mutual Monitoring

15.

Optimal Team Composition: Diversity to Foster Mutual Monitoring

Number of pages: 38 Posted: 25 Mar 2019
Jonathan C. Glover and Eunhee Kim
Columbia Business School and City University of Hong Kong (CityUHK)
Downloads 38 (430,236)

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team composition, assignment problem, mutual monitoring, collusion, team diversity

16.

'Revenue Accounting' in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations

Journal of International Financial Management and Accounting, Vol. 13, pp. 32-72, 2002
Number of pages: 41 Posted: 25 Apr 2002
Jonathan C. Glover and Yuji Ijiri
Columbia Business School and Carnegie Mellon University
Downloads 28 (474,673)
Citation 1
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17.

Relational Contracts with and Between Agents

Journal of Accounting and Economics, 61: 369-390., Columbia Business School Research Paper No. 17-15
Posted: 23 Jan 2017
Tim Baldenius, Jonathan C. Glover and Hao Xue
Columbia Buiness School, Columbia Business School and Duke University - Fuqua School of Business

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Bonus pools, Relational contracts, Non-verifiable performance measures, Dynamic contracting, Relative performance evaluation

18.

Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers

Accounting Horizons, Vol. 29, No. 2, 2015
Posted: 12 Jul 2015 Last Revised: 14 Jul 2015
Ronald A. Dye, Jonathan C. Glover and Shyam Sunder
Northwestern University - Department of Accounting Information & Management, Columbia Business School and Yale University - School of Management

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accounting standards; financial engineering; the conceptual framework; the roles of norms and culture in financial reporting

19.

When Do Subjective Nonfinancial Performance Measures Reduce Long-Term Investments?

Posted: 19 Nov 2014
Jonathan C. Glover and Wei Li
Columbia Business School and University of Illinois at Urbana-Champaign - Department of Accountancy

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leading indicator variables; subjective nonfinancial performance measures; long-term investments

20.

Have Academic Accountants and Financial Accounting Standard Setters Traded Places?

Accounting, Economics and Law. Volume 4, Issue 1, Pages 17–26, ISSN (Online) 2152-2820, ISSN (Print) 2194-6051, DOI: 10.1515/ael-2014-0001, February 2014.
Posted: 05 Feb 2014 Last Revised: 10 Mar 2014
Jonathan C. Glover
Columbia Business School

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accounting standard setting, accounting regulation, accounting research, accounting academics

21.

Some Conceptual Tensions in Financial Reporting

Accounting Horizons, Volume 26, Issue 1 (March 2012), University of Alberta School of Business Research Paper No. 2013-1003
Posted: 19 Sep 2011 Last Revised: 12 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management and Waseda University - Graduate School of Commerce

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conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution

22.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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SEC, Strategic Plan, Enforcement, Disclosure