Masako N. Darrough

Baruch College - CUNY

One Bernard Baruch Way

New York, NY 10010

United States

SCHOLARLY PAPERS

32

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Top 7,453

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75

CROSSREF CITATIONS

87

Scholarly Papers (32)

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
Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and School of Business Administration, Oakland University
Downloads 1,033 (23,090)
Citation 17

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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
Baruch College - CUNY
Downloads 447 (71,107)
Citation 14

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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
Baruch College - CUNY and Santa Clara University - Department of Economics
Downloads 1,038 (23,288)

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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, Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and Powerlytics. Inc.
Downloads 1,027 (23,714)
Citation 5

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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, Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and Ohio State University (OSU) - Fisher College of Business
Downloads 909 (28,228)
Citation 13

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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: 18 Dec 2019
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
Washington University in St. Louis - John M. Olin Business School, Baruch College - CUNY and National University of Singapore
Downloads 841 (31,570)
Citation 15

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

6.
Downloads 781 ( 34,877)
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
Baruch College - CUNY and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 431 (74,284)

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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
Baruch College - CUNY and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 350 (94,838)
Citation 12

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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
Baruch College - CUNY and Amrita Vishwa Vidyapeetam - Faculty of Management
Downloads 672 (42,784)
Citation 25

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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
Baruch College - CUNY
Downloads 666 (43,292)
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
Baruch College - CUNY and Santa Clara University - Department of Economics
Downloads 662 (43,005)
Citation 4

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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
Baruch College - CUNY 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: 17 Oct 2019
Masako N. Darrough, Lale Guler and Ping Wang
Baruch College - CUNY, University of Texas at Dallas - Department of Accounting & Information Management and Pace University - Lubin School of Business
Downloads 390 (84,248)
Citation 5

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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
Baruch College - CUNY and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 360 (92,481)

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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
Baruch College - CUNY, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Maryland - Robert H. Smith School of Business
Downloads 206 (164,777)
Citation 1

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

13.

Re-examining the impact of mandatory IFRS adoption on IPO Underpricing

Baruch College Zicklin School of Business Research Paper No. 2019-09-01
Number of pages: 59 Posted: 23 Sep 2019 Last Revised: 06 Aug 2020
Donal Byard, Masako N. Darrough and Jangwon Suh
City University of New York - Stan Ross Department of Accountancy, Baruch College - CUNY and New York Institute of Technology
Downloads 83 (331,215)

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Mandatory IFRS adoption, IPO Underpricing, European Union, Prospectus Directive, EU-Regulated Market, Exchange-Regulated Market

14.

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
Baruch College - CUNY and Santa Clara University - Leavey School of Business
Downloads 79 (341,068)

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15.
Downloads 78 (343,596)
Citation 1

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming, Pace University Accounting Research Paper No. 2016/08
Number of pages: 63 Posted: 21 Jun 2016
Ping Wang, Masako N. Darrough and Linna Shi
Pace University - Lubin School of Business, Baruch College - CUNY and University of Cincinnati - Lindner College of Business
Downloads 77 (349,676)

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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, Baruch College - CUNY and University of Cincinnati - Lindner College of Business
Downloads 1 (755,444)
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management guidance, warnings, CEO compensation, CEO turnover

16.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming, Pace University Accounting Research Paper No. 2017/01
Number of pages: 44 Posted: 10 May 2017 Last Revised: 27 Aug 2019
Masako N. Darrough, Linna Shi and Ping Wang
Baruch College - CUNY, University of Cincinnati - Lindner College of Business and Pace University - Lubin School of Business
Downloads 76 (348,805)

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

17.

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, Baruch College - CUNY and Santa Clara University - Leavey School of Business
Downloads 76 (348,805)

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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
Baruch College - CUNY and City University of New York (CUNY) - Baruch College
Downloads 58 (401,883)

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

19.

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
Baruch College - CUNY and Santa Clara University - Leavey School of Business
Downloads 46 (445,194)
Citation 1

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20.

The Value of Pre-contract Information about an Agent's Ability in the Presence of Moral Hazard and Adverse Selection

Number of pages: 53 Posted: 28 Oct 2019
Rajiv D. Banker, Masako N. Darrough, Shaopeng Li and Lucas Threinen
Temple University - Department of Accounting, Baruch College - CUNY, affiliation not provided to SSRN and Independent
Downloads 41 (465,708)

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Principal and Agent, Pre-contract Information, Moral Hazard, Adverse Selection

21.

Do M&A Delistings Impact U.S. Capital Markets? Evidence of Negative Information Externalities for Industry Peer Firms

Number of pages: 55 Posted: 18 Sep 2020
Anna Bergman Brown, Donal Byard, Masako N. Darrough and Jangwon Suh
University of Connecticut - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, Baruch College - CUNY and New York Institute of Technology
Downloads 40 (474,398)

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M&A Delisting, Negative Information Externality, Analyst Information Environment, Industry Peer Firms, Spillovers

22.

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
Baruch College - CUNY and Santa Clara University - Leavey School of Business
Downloads 11 (639,006)

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23.

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, Baruch College - CUNY, New York Institute of Technology and San Jose State University
Downloads 1 (720,688)
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analyst following, future performance, loss firms, self‐selection

24.

The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Rajiv D. Banker, Masako N. Darrough, Shaopeng Li and Lucas Threinen
Temple University - Department of Accounting, Baruch College - CUNY, affiliation not provided to SSRN and Independent

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principal and agent; pre contract information; moral hazard; adverse selection

25.

Spillover Effects of Fraud Allegations and Investor Sentiment

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Masako N. Darrough, Rong Huang and Sha Zhao
Baruch College - CUNY, 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

26.

Accounting Changes and Debt Contracting

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

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Information Asymmetry, Accounting, Debt Contracting

27.

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 Baruch College - CUNY
Downloads 0 (738,802)
Citation 1
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future benefits and risks of R&D, loan pricing, private debt, default risk

28.

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 Baruch College - CUNY
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intangibles, accounting losses, abandonment and adaptation options, expensing of R&D, recognition of intangibles

29.

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, Baruch College - CUNY and University of Calgary - Haskayne School of Business

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

30.

Privatization and Corruption: Patronage vs. Spoils

Posted: 09 Nov 2000
Masako N. Darrough
Baruch College - CUNY

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31.

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 Baruch College - CUNY

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32.

Privatization and Corruption

Posted: 12 Feb 1997
Masako N. Darrough
Baruch College - CUNY

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