Dan Givoly

Pennsylvania State University, Smeal College of Business

EY Professor of Accounting

305 Business Building

University Park, PA 16802

United States

SCHOLARLY PAPERS

21

DOWNLOADS
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Top 5,180

in Total Papers Downloads

13,868

SSRN CITATIONS
Rank 1,443

SSRN RANKINGS

Top 1,443

in Total Papers Citations

501

CROSSREF CITATIONS

564

Scholarly Papers (21)

1.
Downloads 2,824 ( 8,137)
Citation 388

The Rewards to Meeting or Beating Earnings Expectations

Number of pages: 37 Posted: 13 Dec 2000
Eli Bartov, Dan Givoly and Carla Hayn
NYU Stern School of Business, Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management
Downloads 2,621 (9,000)
Citation 58

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Earnings expectations, analysts' forecasts, expectation management, earnings management, losses

The Rewards to Meeting or Beating Earnings Expectations

NYU Working Paper No. 2451/27562
Number of pages: 37 Posted: 08 Oct 2008
Eli Bartov, Dan Givoly and Carla Hayn
NYU Stern School of Business, Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management
Downloads 203 (255,796)
Citation 106

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Earnings expectations, analysts, forecasts, expectation management, earnings management, losses

The Rewards to Meeting or Beating Earnings Expectations

Journal of Accounting and Economics, Vol. 33, No. 2, pp. 173-204, June 2002
Posted: 06 Dec 2002
Eli Bartov, Dan Givoly and Carla Hayn
NYU Stern School of Business, Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management

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earnings expectations, analysts' forecasts, expectation management, earnings management, losses

2.
Downloads 2,426 (10,328)
Citation 47

Measuring Reporting Conservatism

Number of pages: 49 Posted: 19 Oct 2004
Dan Givoly, Carla Hayn and Ashok Natarajan
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and California State Polytechnic University, Pomona
Downloads 2,426 (10,130)
Citation 47

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Conservatism, asymmetric timeliness, disclosures, quality of Earnings, earnings management

Measuring Reporting Conservatism

Accounting Review, Vol. 82, No. 1, p. 65, January 2007
Posted: 27 Sep 2006 Last Revised: 25 Jul 2008
Dan Givoly, Carla Hayn and Ashok Natarajan
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and California State Polytechnic University, Pomona

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Conservatism, Asymmetric Timeliness, Disclosures, Quality of Earnings

3.

Risk Management Research Report - Spring 2010

Risk Management Research Report, Spring 2010
Number of pages: 16 Posted: 23 Apr 2010
HEC Paris - Finance Department, affiliation not provided to SSRN, University of Massachusetts Amherst - Department of Finance, Brooklyn College - CUNY, Drexel University, Loyola Marymount University - Department of Finance, University of Rochester - Simon Business School, Temple University - Department of Finance, Southern Illinois University - Department of Economics & Finance, University of California, Santa Barbara (UCSB) - Department of Economics, University of California, San Diego (UCSD) - Rady School of Management, University of Utah - David Eccles School of Business, Purdue University - Krannert School of Management, HEC Paris - Finance Department, Harvard Law School, Columbia University - Columbia Business School, Finance, New York University (NYU) - Department of Finance, Department of Economics, Texas A&M University, Texas A&M University - Department of Economics, International Food Policy Research Institute (IFPRI)International Food Policy Research Institute (IFPRI), University of Navarra, IESE Business School, University of Georgia - Department of Banking and Finance, Southern Methodist University (SMU) - Finance Department, Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management, INSEAD, University of South Florida - College of Business Administration, Fordham University, New York University (NYU) - Department of Finance, Fordham University - Gabelli School of Business and Loyola University of Chicago - Department of Finance
Downloads 1,428 (23,705)

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Risk, Risk Management, Derivatives, Corporate Governance, Financial Derivatives, Value-At-Risk, VaR, Ethics, Volatility, Variance, Standard Deviation, Systemic, Systematic

4.

Does Public Ownership of Equity Improve Earnings Quality?

Harvard Business School Research Paper No. 09-105, Accounting Review, Forthcoming
Number of pages: 50 Posted: 23 Apr 2007 Last Revised: 27 Jul 2011
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD
Downloads 1,283 (27,907)
Citation 9

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conservatism, earnings management, earnings quality, private and public firms

5.
Downloads 1,220 (29,864)
Citation 53

The Quality of Analysts' Cash Flow Forecasts

Number of pages: 49 Posted: 12 May 2008
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 716 (61,823)
Citation 1

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The Quality of Analysts' Cash Flow Forecasts

Accounting Review, Forthcoming
Number of pages: 53 Posted: 21 Jun 2009
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 504 (96,652)
Citation 18

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6.

Accounting for Software Development Costs and the Cost of Capital: Evidence from IPO Underpricing in the Software Industry

Number of pages: 39 Posted: 10 Jul 2007
Dan Givoly and Charles Shi
Pennsylvania State University, Smeal College of Business and NUS Business School, National University of Singapore
Downloads 678 (67,330)
Citation 4

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Accounting for software development costs (SDC), IPO underpricing, information asymmetry, cost of capital

7.

Key Performance Indicators as Supplements to Earnings: Incremental informativeness, Demand Factors, Measurement Issues, and Properties of Their Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 22 Jun 2017 Last Revised: 26 Mar 2019
Dan Givoly, Yifan Li, Ben Lourie and Alex Nekrasov
Pennsylvania State University, Smeal College of Business, San Francisco State University, University of California, Irvine and University of Illinois Chicago
Downloads 638 (72,777)
Citation 5

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Key Performance Indicators, KPI, Measurement Issues, Analyst Forecasts, KPI Surprises, Announcement Surprises, Non-Financial Forecasts

8.

Importing Accounting Quality? The Case of Foreign Reverse Mergers

Number of pages: 52 Posted: 03 Dec 2012 Last Revised: 12 Jan 2014
Dan Givoly, Carla Hayn and Ben Lourie
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of California, Irvine
Downloads 629 (74,013)
Citation 13

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Reverse Merger, Accounting Quality, Financial Reporting, Accounting Standards

9.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Management Science, Forthcoming
Number of pages: 65 Posted: 17 Jan 2015 Last Revised: 22 Aug 2017
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business
Downloads 562 (85,160)
Citation 9

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public firms, private firms, cost of debt, bond valuation, credit rating

10.

Do Analysts Account for Earnings Management?

Number of pages: 51 Posted: 29 Aug 2008 Last Revised: 17 Aug 2012
Dan Givoly, Carla Hayn and Timothy R. Yoder
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Nebraska at Omaha
Downloads 514 (95,137)
Citation 7

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Financial Analysts, Earnings Forecasts, Forecast Efficiency

The Changing Relevance of Accounting Information to Debt Holders over Time

Number of pages: 52 Posted: 22 Oct 2012 Last Revised: 18 Aug 2017
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD
Downloads 456 (108,769)
Citation 10

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The Changing Relevance of Accounting Information to Debt Holders Over Time

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 16-72
Posted: 07 Oct 2016
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD

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Bond valuation, bond returns, accounting information, conservatism

Analysts’ Cash Flow Forecasts are Not Sophisticated: a Rebuttal of Call, Chen and Tong (2013)

Number of pages: 8 Posted: 24 Jul 2013
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 324 (160,223)
Citation 4

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analysts, cash flow forecasts, sophistication

Analysts’ Cash Flow Forecasts are Not Sophisticated: a Rebuttal of Call, Chen and Tong (2013)

Number of pages: 8 Posted: 24 Jul 2013
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 118 (402,292)
Citation 4

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analysts, cash flow forecasts, sophistication

13.

Does the Tail Wag the Dog? Small-Firm-Bias in Capital Market Research

Number of pages: 52 Posted: 22 Feb 2016
Dan Givoly, Carla Hayn and Ben Lourie
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of California, Irvine
Downloads 196 (264,525)
Citation 1

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small firms bias, market value, accounting anomalies, market efficiency

14.

Assessing the Relation Between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable

Number of pages: 50 Posted: 16 Aug 2018
Zhan Gao, Dan Givoly and Rick Laux
Lancaster University, Pennsylvania State University, Smeal College of Business and Oklahoma State University - Stillwater - Spears School of Business
Downloads 190 (272,038)
Citation 1

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Income Tax Expense, Book-Tax Differences, Stock Returns

15.

The Impact of the Codification of Accounting Standards on Compliance and Reporting Costs, and its Usefulness for Empirical Research

Number of pages: 55 Posted: 23 Dec 2021
Badryah Alhusaini, Kai Du and Dan Givoly
Arizona State University, Pennsylvania State University and Pennsylvania State University, Smeal College of Business
Downloads 156 (324,210)

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U.S. GAAP, Codification, Compliance, Filing timeliness, Audit fees, Rules-based accounting standards, Readability

16.

Presentation Slides for Key Performance Indicators as Supplements to Earnings: Incremental informativeness, Demand Factors, Measurement Issues, and Properties of Their Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 20 Posted: 18 May 2020
Dan Givoly, Yifan Li, Ben Lourie and Alex Nekrasov
Pennsylvania State University, Smeal College of Business, San Francisco State University, University of California, Irvine and University of Illinois Chicago
Downloads 132 (368,310)

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Key Performance Indicators, KPI, Measurement Issues, Analyst Forecasts, KPI Surprises, Announcement Surprises, Non-Financial Forecasts

17.

The Value of Publicly Available Information on Acquired Firms in Corporate Acquisitions

INSEAD Working Paper No. 2023/62/ACC
Number of pages: 43 Posted: 04 Jul 2023 Last Revised: 31 Oct 2023
Dan Givoly, Songyi Han and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, Norwegian School of Economics (NHH) and INSEAD
Downloads 94 (469,641)

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Acquisitions; Financial Reporting; Private and Public firms

18.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Columbia Business School Research Paper No. 17-80
Posted: 03 Aug 2017
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business

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public firms, private firms, cost of debt, bond valuation, credit rating, and bankruptcy

19.

Rising Conservatism: Implications for Financial Analysis

Posted: 26 Feb 2002
Dan Givoly and Carla Hayn
Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management

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20.

The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?

Posted: 29 Jan 2001
Dan Givoly and Carla Hayn
Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management

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Earnings; Losses; Cash flows; Accruals; Conservatism; Market-to-book ratio; Earnings variability; Skewness

21.

The Quality and Information Content of Segment Reporting

Posted: 27 Feb 1998
Dan Givoly, Carla Hayn and Julia D'Souza
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and Cornell University - Department of Accounting

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