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

24

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CITATIONS
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Top 6,359

in Total Papers Citations

78

Scholarly Papers (24)

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 911 (19,654)
Citation 1

Abstract:

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 245 (103,768)
Citation 1

Abstract:

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 997 (16,857)
Citation 9

Abstract:

3.

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
University of Texas at Dallas - Naveen Jindal School of Management, 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 750 (22,671)
Citation 5

Abstract:

Warranty, Contigent Liaiblity, Signaling, Earnings Management

4.
Downloads 750 ( 26,535)
Citation 17

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 415 (56,860)
Citation 17

Abstract:

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 335 (73,481)
Citation 17

Abstract:

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

5.

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 affiliation not provided to SSRN
Downloads 696 (21,553)
Citation 2

Abstract:

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

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 647 (32,052)
Citation 11

Abstract:

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

Abstract:

7.

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 602 (32,966)
Citation 2

Abstract:

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

8.

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 599 (32,749)
Citation 30

Abstract:

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

9.

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
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York - Baruch College - Stan Ross Department of Accountancy and Carnegie Mellon University
Downloads 554 (25,834)

Abstract:

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

10.

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 332 (72,249)

Abstract:

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

11.

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 219 (77,370)
Citation 1

Abstract:

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

12.

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: 12 Jun 2013
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 - Haskayne School of Business
Downloads 198 (94,898)

Abstract:

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

13.
Downloads 67 (286,903)

Earnings Warnings and CEO Welfare

Journal of Business Finance and Accounting, Forthcoming
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 67 (290,210)

Abstract:

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
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Abstract:

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 62 (286,903)

Abstract:

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 38 (316,846)

Abstract:

16.

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 28 (369,820)

Abstract:

17.

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 7 (496,376)

Abstract:

18.

Do Peer Warnings Affect CEO Compensation?

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 10 May 2017 Last Revised: 26 May 2017
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 0 (433,945)

Abstract:

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

19.

Acquirer Internal Control Weaknesses in the Market for Corporate Control

Robert H. Smith School Research Paper No. RHS 2816101
Number of pages: 57 Posted: 01 Aug 2016
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 0 (195,732)

Abstract:

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

20.

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
Downloads 0 (565,991)
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Abstract:

future benefits and risks of R&D, loan pricing, private debt, default risk

21.

What Explains the Valuation Difference between Intangibleā€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
Downloads 0 (565,991)
  • Add to Cart

Abstract:

intangibles, accounting losses, abandonment and adaptation options, expensing of R&D, recognition of intangibles

22.

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

Abstract:

23.

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

Abstract:

24.

Privatization and Corruption

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

Abstract: