Masako N. Darrough

City University of New York - Baruch College - Stan Ross Department of Accountancy

One Bernard Baruch Way

New York, NY 10010

United States

SCHOLARLY PAPERS

28

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CITATIONS
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in Total Papers Citations

98

Scholarly Papers (28)

Spillover Effect of Fraud Allegations and Investor Sentiment

Number of pages: 49 Posted: 10 Sep 2012 Last Revised: 01 Jul 2017
Masako N. Darrough, Rong Huang and Sha Zhao
City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and School of Business Administration, Oakland University
Downloads 998 (21,181)
Citation 10

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Spillover Effect, Investor Sentiment, Fraud, Reverse Mergers

The Spillover Effect of Fraud Allegations Against Chinese Reverse Mergers

Number of pages: 55 Posted: 12 Jan 2015
Masako N. Darrough
City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 378 (76,555)
Citation 8

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reverse merger, short selling, spillover effects

2.

A Behavioral Model of Earnings Forecasts: Top Down Versus Bottom Up

Number of pages: 38 Posted: 11 Aug 1998
Masako N. Darrough and Thomas Russell
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics
Downloads 1,030 (20,531)

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3.

The Relation between CEO Compensation and Past Performance

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 19 Jul 2012
Temple University - Department of Accounting, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Powerlytics. Inc.
Downloads 977 (22,252)

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executive compensation, past performance, salary, bonus, adverse selection, moral hazard

4.

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?

Accounting Review, 2011
Number of pages: 49 Posted: 30 Jan 2008 Last Revised: 03 Sep 2010
Daniel A. Cohen, Masako N. Darrough, Rong Huang and Tzachi Zach
Texas A&M University College Station, City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Downloads 896 (25,259)
Citation 5

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Warranty, Contigent Liaiblity, Signaling, Earnings Management

5.

Optimal Conservatism with Earnings Manipulation

Contemporary Accounting Research, Forthcoming
Number of pages: 36 Posted: 20 May 2013 Last Revised: 24 Oct 2016
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
University of California, San Diego (UCSD) - Rady School of Management, City University of New York - Baruch College - Stan Ross Department of Accountancy and National University of Singapore
Downloads 826 (28,309)
Citation 2

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accounting conservatism; reporting bias; managerial incentives; principal agent theory

6.
Downloads 774 ( 30,936)
Citation 10

Valuation of Loss Firms in a Knowledge-Based Economy

Review of Accounting Studies, 2006
Number of pages: 53 Posted: 21 Oct 2006
Masako N. Darrough and Jianming Ye
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 427 (66,257)

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loss firms, accounting conservatism, R&D expensing, sustainability

Valuation of Loss Firms in a Knowledge-Based Economy

Number of pages: 43 Posted: 18 May 2006
Masako N. Darrough and Jianming Ye
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 347 (84,727)
Citation 4

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Valuation, Loss Firms, Earnings, Market-to-Book

7.

Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?

Number of pages: 44 Posted: 04 Aug 2004
Masako N. Darrough and Srini Rangan
City University of New York - Baruch College - Stan Ross Department of Accountancy and Amrita Vishwa Vidyapeetam - Faculty of Management
Downloads 663 (38,158)
Citation 20

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R&D spending, initial public offerings, insider selling, earnings management, accruals

8.

The Fcpa and the OECD Convention: Some Lessons from the U.S. Experience

Number of pages: 52 Posted: 22 Jul 2004
Masako N. Darrough
City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 658 (38,548)
Citation 5

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Bribery, corruption, corporate governance, FCPA, internal control, OECD Convention

A Positive Model of Earnings Forecasts: Top Down Versus Bottom Up

Number of pages: 32 Posted: 16 Sep 2000
Masako N. Darrough and Thomas Russell
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics
Downloads 656 (38,119)
Citation 3

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A Positive Model of Earnings Forecasts: Top Down Versus Bottom Up

Journal of Business, Vol. 75, No. 1, January 2002
Posted: 17 Feb 2002
Masako N. Darrough and Thomas Russell
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Department of Economics

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10.

Goodwill Impairment Losses and CEO Compensation

Journal of Accounting, Auditing and Finance, Vol. 29, No. 4, 2014
Number of pages: 46 Posted: 16 Feb 2014 Last Revised: 20 Jun 2016
Masako N. Darrough, Lale Guler and Ping Wang
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Texas at Dallas - Department of Accounting & Information Management and Pace University - Lubin School of Business
Downloads 370 (79,222)
Citation 3

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CEO compensation; Goodwill Impairment; Mergers & Acquisitions; Cash compensation; Option compensation

11.

Divergence in Accounting Profitability: Accounting Conservatism, New Firms, and Industry Attributes

Number of pages: 48 Posted: 21 Oct 2006
Masako N. Darrough and Jianming Ye
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 355 (83,120)

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Profitability, Conservatism, R&D, R&D Expensing

12.

Acquirer Internal Control Weaknesses in the Market for Corporate Control

Robert H. Smith School Research Paper No. RHS 2816101
Number of pages: 51 Posted: 01 Aug 2016 Last Revised: 05 Oct 2017
Masako N. Darrough, Rong Huang and Emanuel Zur
City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Maryland - Robert H. Smith School of Business
Downloads 191 (157,574)

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M&A, Internal Control Weakness, Sarbanes-Oxley Act, Premium, Announcement Returns

13.
Downloads 78 (308,156)
Citation 1

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming, Pace University Accounting Research Paper
Number of pages: 63 Posted: 21 Jun 2016
Ping Wang, Masako N. Darrough and Linna Shi
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Lindner College of Business
Downloads 77 (313,632)

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management guidance, warnings, CEO compensation, CEO turnover

Earnings Warnings and CEO Welfare

Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1197-1243, 2016
Number of pages: 47 Posted: 10 Nov 2016
Ping Wang, Masako N. Darrough and Linna Shi
Pace University - Lubin School of Business, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Cincinnati - Lindner College of Business
Downloads 1 (681,444)
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management guidance, warnings, CEO compensation, CEO turnover

14.

Optimal Pricing Policy in the Presence of Experience Effects

Journal of Business, Vol. 55, No. 4, pp. 517-530, 1982
Number of pages: 14 Posted: 17 Jun 2011
Francis Clarke, Masako N. Darrough and John M Heineke
affiliation not provided to SSRN, City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Leavey School of Business
Downloads 74 (317,714)

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15.

Multi-Output Translog Production Cost Function: The Case of Law Enforcement Agencies

ECONOMIC MODELS OF CRIMINAL BEHAVIOR, John Heineke, ed., North-Holland Publishing Company, 1978
Number of pages: 23 Posted: 11 Aug 2011
Masako N. Darrough and John M Heineke
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Leavey School of Business
Downloads 68 (332,884)

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16.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming, Pace University Accounting Research Paper
Number of pages: 44 Posted: 10 May 2017 Last Revised: 09 Aug 2019
Masako N. Darrough, Linna Shi and Ping Wang
City University of New York - Baruch College - Stan Ross Department of Accountancy, University of Cincinnati - Lindner College of Business and Pace University - Lubin School of Business
Downloads 61 (352,016)

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Relative Performance Evaluation, Information Transfer, Spillover Effect, Management Guidance, Warnings, CEO Compensation

17.

Law Enforcement Agencies as Multi-Product Firms: An Econometric Investigation of Production Costs

Public Finance, Vol. 34, No. 2, 1979
Number of pages: 21 Posted: 09 Aug 2011
Masako N. Darrough and John M Heineke
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Leavey School of Business
Downloads 44 (407,306)
Citation 1

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18.

Accounting Changes, Asset Substitution, and Debt Contracting

Number of pages: 71 Posted: 30 Apr 2019
Masako N. Darrough and Mingcherng Deng
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York (CUNY) - Baruch College
Downloads 42 (414,699)

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Information Asymmetry, Asset Substitution, Accounting Information Precision, Debt Contracting

19.

Law Enforcement Agencies as Multiproduct Firms: Correcting Some Misconceptions

Public Finance, Vol. 35, No. 3, 1980
Number of pages: 4 Posted: 11 Aug 2011
Masako N. Darrough and John M Heineke
City University of New York - Baruch College - Stan Ross Department of Accountancy and Santa Clara University - Leavey School of Business
Downloads 11 (573,033)

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20.

Finding Diamonds in the Rough: Analysts’ Selective Following of Loss‐Reporting Firms

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 140-165, 2018
Number of pages: 26 Posted: 08 Feb 2018
Donal Byard, Masako N. Darrough, Jangwon Suh and Yao Tian
City University of New York - Stan Ross Department of Accountancy, City University of New York - Baruch College - Stan Ross Department of Accountancy, New York Institute of Technology and San Jose State University
Downloads 1 (649,206)
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analyst following, future performance, loss firms, self‐selection

21.

Spillover Effects of Fraud Allegations and Investor Sentiment

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Masako N. Darrough, Rong Huang and Sha Zhao
City University of New York - Baruch College - Stan Ross Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy and Oakland University - Department of Accounting and Finance

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Spillover Effect, Investor Sentiment, Fraud, Reverse Mergers

22.

Accounting Changes and Debt Contracting

Posted: 17 Apr 2017 Last Revised: 30 Apr 2017
Masako N. Darrough and Mingcherng Deng
City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York (CUNY) - Baruch College

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Information Asymmetry, Accounting, Debt Contracting

23.

Does the Riskiness of R&D Outweigh its Benefits? The Perspective of US Private Lenders

Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 654-692, 2016
Number of pages: 39 Posted: 29 Jul 2016
Mustafa Ciftci and Masako N. Darrough
American University of Sharjah - School of Business and Management and City University of New York - Baruch College - Stan Ross Department of Accountancy
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future benefits and risks of R&D, loan pricing, private debt, default risk

24.

What Explains the Valuation Difference between Intangible‐Intensive Profit and Loss Firms?

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 138-166, 2015
Number of pages: 29 Posted: 26 Feb 2015
Mustafa Ciftci and Masako N. Darrough
American University of Sharjah - School of Business and Management and City University of New York - Baruch College - Stan Ross Department of Accountancy
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intangibles, accounting losses, abandonment and adaptation options, expensing of R&D, recognition of intangibles

25.

Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence

European Accounting Review, Forthcoming
Posted: 29 May 2013 Last Revised: 02 Oct 2017
Mustafa Ciftci, Masako N. Darrough and Raj Mashruwala
American University of Sharjah - School of Business and Management, City University of New York - Baruch College - Stan Ross Department of Accountancy and University of Calgary

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value relevance, intangibles, variation in scale, expensing versus capitalization

26.

Privatization and Corruption: Patronage vs. Spoils

International Public Management Journal, Vol. 2, No. 2A, 2000
Posted: 09 Nov 2000
Masako N. Darrough
City University of New York - Baruch College - Stan Ross Department of Accountancy

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27.

Product Reliability and Firm Value: The Experience of American and Japanese Automakers, 1973-1992

J. OF POLITICAL ECONOMY
Posted: 03 Jul 1998
Brad M. Barber and Masako N. Darrough
University of California, Davis and City University of New York - Baruch College - Stan Ross Department of Accountancy

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28.

Privatization and Corruption

Posted: 12 Feb 1997
Masako N. Darrough
City University of New York - Baruch College - Stan Ross Department of Accountancy

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