Masako N. Darrough

Baruch College - CUNY

One Bernard Baruch Way

New York, NY 10010

United States

SCHOLARLY PAPERS

32

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Top 7,434

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171

CROSSREF CITATIONS

71

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, Fudan University - School of Management and School of Business Administration, Oakland University
Downloads 1,124 (37,747)
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 621 (84,190)
Citation 16

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reverse merger, short selling, spillover effects

2.

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, Fudan University - School of Management and Powerlytics. Inc.
Downloads 1,240 (33,306)
Citation 6

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

3.

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 1,106 (39,276)

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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
Vanderbilt University - Owen Graduate School of Management, Baruch College - CUNY, Fudan University - School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 993 (45,801)
Citation 23

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Warranty, Contigent Liaiblity, Signaling, Earnings Management

5.

Optimal Conservatism with Earnings Manipulation

Contemporary Accounting Research (2017). https://doi.org/10.1111/1911-3846.12247
Number of pages: 36 Posted: 20 May 2013 Last Revised: 05 Feb 2021
Jeremy Bertomeu, Masako N. Darrough and Wenjie Xue
Washington University in St. Louis - John M. Olin Business School, Baruch College - CUNY and Cornerstone Research, Inc.
Downloads 960 (48,024)
Citation 40

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

6.
Downloads 861 (55,782)
Citation 20

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 464 (120,835)

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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 397 (145,299)
Citation 15

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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 723 (70,338)
Citation 37

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

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 719 (69,829)
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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9.

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 711 (71,930)
Citation 5

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

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 473 (119,483)
Citation 12

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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 393 (148,266)

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

12.

The Impact of M&A Delistings on the Information Environment for Industry Peer Firms

Number of pages: 57 Posted: 18 Sep 2020 Last Revised: 04 Apr 2023
Anna Bergman Brown, Donal Byard, Masako N. Darrough and Jangwon Suh
Clarkson University, City University of New York (CUNY) - Stan Ross Department of Accountancy, Baruch College - CUNY and CUNY Queens College
Downloads 359 (164,385)

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

13.

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, Fudan University - School of Management and University of Maryland - Robert H. Smith School of Business
Downloads 260 (229,829)
Citation 1

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

14.

The Impact of M&A Delistings on the Information Environment of Industry Peer Firms

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 20 Aug 2023
Anna Bergman Brown, Donal Byard, Masako N. Darrough and Jangwon Suh
Clarkson University, City University of New York (CUNY) - Stan Ross Department of Accountancy, Baruch College - CUNY and CUNY Queens College
Downloads 151 (377,462)
Citation 1

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

15.

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 150 (381,628)

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

16.

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 124 (440,433)

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17.

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 105 (498,247)

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management guidance, warnings, CEO compensation, CEO turnover

18.

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 105 (498,247)
Citation 1

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19.

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 101 (512,197)

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

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 88 (559,310)

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

21.

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 78 (600,635)
Citation 1

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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 66 (656,481)

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23.

Political Corruption and Workplace Misconduct

Number of pages: 54 Posted: 18 Sep 2024
Masako N. Darrough, Mahmud Hossain and Santanu Mitra
Baruch College - CUNY, Clark Atlanta University and Wayne State University - School of Business Administration
Downloads 9 (1,117,946)

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Workplace misconduct, Political Corruption, Unionization, Labor Law Strictness

24.

Political Corruption and Workplace Violation

Posted: 17 May 2024
Masako N. Darrough, Mahmud Hossain and Santanu Mitra
Baruch College - CUNY, Clark Atlanta University and Wayne State University - School of Business Administration

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Workplace Violation, Political Corruption, Unethical Labor Practices

25.

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

26.

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

The Review of Accounting Studies, Forthcoming
Posted: 23 Sep 2019 Last Revised: 28 Dec 2020
Donal Byard, Masako N. Darrough and Jangwon Suh
City University of New York (CUNY) - Stan Ross Department of Accountancy, Baruch College - CUNY and CUNY Queens College

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

27.

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, Fudan University - School of Management and Oakland University - Department of Accounting and Finance

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Spillover Effect, Investor Sentiment, Fraud, Reverse Mergers

28.

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

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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