Author Page for Jonathan C. Glover

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

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2.

Some Thoughts on the Intellectual Foundations of Accounting

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Citation 3

2

Some Thoughts on the Intellectual Foundations of Accounting

Number of pages: 25 Posted: 07 May 2002

Joel S. Demski, Shyam Sunder, John C. Fellingham, Yuji Ijiri, Jonathan C. Glover and Pierre Jinghong Liang

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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Citation 3

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Some Thoughts on the Intellectual Foundations of Accounting

Posted: 26 May 2002

Joel S. Demski, Shyam Sunder, John C. Fellingham, Yuji Ijiri, Jonathan C. Glover and Pierre Jinghong Liang

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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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

Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Eiko Tsujiyama and T. Jeffrey Wilks

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 University - Columbia Business School, Accounting, Business Law & Taxation, Waseda University - Graduate School of Commerce and Brigham Young University

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Citation 2

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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

Yuri Biondi, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Shyam Sunder, Eiko Tsujiyama and T. Jeffrey Wilks

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 University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University

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Citation 1

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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

Yuri Biondi, Robert J. Bloomfield, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman and Eiko Tsujiyama

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 University - Columbia Business School, Accounting, Business Law & Taxation and Waseda University - Graduate School of Commerce

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Citation 6

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6.

Accounting Conservatism and Incentives: Intertemporal Considerations

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Citation 9

2

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

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Citation 4

Abstract:

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

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Citation 5

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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

Jonathan C. Glover, Yuji Ijiri, Carolyn B. Levine and Pierre Jinghong Liang

Columbia Business School, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University

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Citation 1

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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

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Citation 7

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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

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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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10.

Usefulness Lost: Aggregating Information with Differing Levels of Verifiability

Number of pages: 29 Posted: 07 May 2005

Jonathan C. Glover, Yuji Ijiri, Carolyn B. Levine and Pierre Jinghong Liang

Columbia Business School, Carnegie Mellon University, Carnegie Mellon University - David A. Tepper School of Business and Tepper School of Business, Carnegie Mellon University

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Citation 2

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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

Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey, Richard H. Macve and Eiko Tsujiyama

French National Center for Scientific Research (CNRS), Columbia Business School, University of Virginia - McIntire School of Commerce, affiliation not provided to SSRN, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce

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12.

Optimal Team Composition: Diversity to Foster Implicit Team Incentives

Number of pages: 48 Posted: 25 Mar 2019 Last Revised: 27 Aug 2020

Jonathan C. Glover and Eunhee Kim

Columbia Business School and Baruch College, CUNY

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Citation 6

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13.

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

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Citation 5

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14.

'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

Yuri Biondi, Eiko Tsujiyama, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey and Richard H. Macve

French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Virginia - McIntire School of Commerce, affiliation not provided to SSRN, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance

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Citation 1

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15.

Team Incentives and Bonus Floors in Relational Contracts

Columbia Business School Research Paper No. 18-43, The Accounting Review - Forthcoming https://doi.org/10.2308/tar-2016-0630

Number of pages: 61 Posted: 08 Mar 2018 Last Revised: 28 Sep 2020

Jonathan C. Glover and Hao Xue

Columbia Business School and Duke University - Fuqua School of Business

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Citation 6

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16.

Accounting Conservatism and Relational Contracting

https://doi.org/10.1016/j.jacceco.2022.101571

Number of pages: 59 Posted: 14 Dec 2022 Last Revised: 01 Feb 2023

Jonathan C. Glover and Hao Xue

Columbia Business School and Duke University - Fuqua School of Business

Downloads 109 (414,194)

Abstract:

17.

On the Value of Demographic Diversity in Teams

Number of pages: 86 Posted: 01 May 2023

Jonathan C. Glover and Eunhee Kim

Columbia Business School and Baruch College, CUNY

Downloads 47 (667,241)

Abstract:

18.

Optimal Team Incentives for Productively Heterogenous Agents

Number of pages: 33 Posted: 01 May 2023 Last Revised: 10 Jul 2023

Jonathan C. Glover and Eunhee Kim

Columbia Business School and Baruch College, CUNY

Downloads 36 (725,547)

Abstract:

19.

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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20.

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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21.

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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22.

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

Yuri Biondi, Jonathan C. Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Shyam Sunder and Eiko Tsujiyama

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 University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management and Waseda University - Graduate School of Commerce

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23.

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

Accounting Horizons, Forthcoming

Posted: 15 Jan 2010

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, 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 University - Columbia Business School, Accounting, Business Law & Taxation, 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

Jonathan C. Glover

Columbia Business School

James L. Dohr Professor of Accounting

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Scholarly Papers (23)

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