Messod D. Beneish

Indiana University - Kelley School of Business - Department of Accounting

Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

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    • Tel: 812-855-2628
    • Fax: 812-855-4985
SCHOLARLY PAPERS

31

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254

CROSSREF CITATIONS

81

Scholarly Papers (31)

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1.

Earnings Management: A Perspective

Number of pages: 16 Posted: 11 May 2001
Messod D. Beneish
Indiana University - Kelley School of Business - Department of Accounting
Downloads 7,294 (1,662)
Citation 18

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2.

Identifying Overvalued Equity

Johnson School Research Paper Series No. #09-09
Number of pages: 60 Posted: 21 May 2008 Last Revised: 12 May 2014
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 6,477 (2,026)
Citation 6

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Overvalued Equity, Agency Costs, Earnings Manipulation, Earnings Overstatement, Financial Fraud, O-Score

3.

Fraud Detection and Expected Returns

Number of pages: 53 Posted: 05 Feb 2012
Messod D. Beneish, Charles M.C. Lee and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Foster School of Business, University of Washington and affiliation not provided to SSRN
Downloads 5,277 (2,894)
Citation 23

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earnings manipulation detection, accounting fraud, returns prediction, market efficiency, financial statement analysis, market learning, information, behavioral finance, price discovery

4.

Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation

Number of pages: 60 Posted: 19 May 2005
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 3,701 (5,287)
Citation 33

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Earnings manipulation, accrual mispricing, future returns

5.

Internal Control Weaknesses and Information Uncertainty

Downloads 3,501 ( 5,794)
Citation 54

Internal Control Weaknesses and Information Uncertainty

Number of pages: 62 Posted: 19 Apr 2006 Last Revised: 12 May 2014
Messod D. Beneish, Mary Brooke Billings and Leslie D. Hodder
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,501 (5,685)
Citation 54

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earnings quality, information uncertainty, reporting credibility, Sarbanes-Oxley, audit quality, cost of capital, scaled securities regulation

Internal Control Weaknesses and Information Uncertainty

Accounting Review, Forthcoming
Posted: 19 Nov 2007
Messod D. Beneish, Mary Brooke Billings and Leslie D. Hodder
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting

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Information uncertainty, reporting credibility, Sarbanes-Oxley, scaled securities regulation

6.

The Predictable Cost of Earnings Manipulation

Number of pages: 51 Posted: 17 Aug 2007
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 3,485 (5,835)
Citation 1

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Accrual Mispricing, Earnings Management, Asset pricing

7.

Insider Trading, Earnings Quality, and Accrual Mispricing

Number of pages: 48 Posted: 26 Jul 2001
Mark E. Vargus and Messod D. Beneish
University of Texas at Dallas - Department of Accounting & Information Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,502 (9,827)
Citation 32

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Accrual mispricing; Earnings management; Insider trading

8.

The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption

Number of pages: 51 Posted: 18 May 2009 Last Revised: 12 May 2014
Messod D. Beneish, Brian P. Miller and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 2,401 (10,509)
Citation 33

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IFRS, Cross Border Investment, Home Bias, Debt

9.

To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?

Number of pages: 36 Posted: 02 Aug 2011 Last Revised: 12 May 2014
Messod D. Beneish, Craig Nichols and Charles M.C. Lee
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Foster School of Business, University of Washington
Downloads 2,193 (12,188)
Citation 1

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forensic accounting, stock return prediction, earnings manipulation

10.

Whisper Forecasts of Quarterly Earnings Per Share

Downloads 1,606 (19,831)
Citation 7

Whisper Forecasts of Quarterly Earnings Per Share

Number of pages: 31 Posted: 07 Apr 1998
Mark Bagnoli, Messod D. Beneish and Susan G. Watts
Purdue University, Indiana University - Kelley School of Business - Department of Accounting and Purdue University
Downloads 1,606 (19,490)
Citation 7

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Whisper Forecasts of Quarterly Earnings Per Share

Journal of Accounting & Economics, Vol 28, No 1, August 1999
Posted: 24 Sep 1999
Mark Bagnoli, Messod D. Beneish and Susan G. Watts
Purdue University, Indiana University - Kelley School of Business - Department of Accounting and Purdue University

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11.

In Short Supply: Short Sellers and Stock Returns

Rock Center for Corporate Governance at Stanford University Working Paper No. 165
Number of pages: 55 Posted: 04 Dec 2013 Last Revised: 19 Apr 2015
Messod D. Beneish, Charles M.C. Lee and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Foster School of Business, University of Washington and Syracuse University
Downloads 1,430 (23,643)
Citation 30

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Short Selling, Overvaluation, Market Efficiency

12.

Insider Trading and Incentives to Manage Earnings

Number of pages: 52 Posted: 06 Feb 2004
Messod D. Beneish, Eric Press and Mark E. Vargus
Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 1,209 (30,283)
Citation 10

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Insider trading, litigation avoidance, pump and dump, earnings management

13.

The Cost of Fraud Prediction Errors

Kelley School of Business Research Paper No. 2020-55, The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2020-0068
Number of pages: 59 Posted: 06 Mar 2020 Last Revised: 10 Jan 2022
Messod D. Beneish and Patrick Vorst
Indiana University - Kelley School of Business - Department of Accounting and Maastricht University School of Business and Economics
Downloads 1,120 (33,794)
Citation 12

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Financial Statement Fraud, False Positive, False Negative, True Positive, Cost of Errors

14.

Explaining CEO Retention in Misreporting Firms

Downloads 848 (49,913)
Citation 13

Explaining CEO Retention in Misreporting Firms

Journal of Financial Economics, 2017, Vol. 123(3), Pages 512-535.
Number of pages: 58 Posted: 28 May 2016 Last Revised: 24 Aug 2022
Messod D. Beneish, Cassandra D. Marshall and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting, University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
Downloads 434 (115,138)
Citation 10

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CEO turnover, CFO turnover, fraud, restatements, insider trading, litigation costs, replacement costs

Director Independence and Insider Trading

Number of pages: 60 Posted: 19 Nov 2011 Last Revised: 25 May 2016
Messod D. Beneish, Cassandra D. Marshall and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting, University of Richmond - Department of Finance and Indiana University - Kelley School of Business - Department of Finance
Downloads 414 (121,799)
Citation 1

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CEO turnover, CFO turnover, fraud, restatements, board independence, insider trading

15.

The Long and Short of the Accrual Anomaly

Number of pages: 52 Posted: 31 Jul 2006
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 836 (50,914)

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Accrual Mispricing, Asymmetry, Risk, Earnings Management, Asset pricing

16.

Do Auditor Resignations Convey Private Information About Continuing Audit Clients?

Number of pages: 45 Posted: 25 May 2001
Messod D. Beneish, Patrick E. Hopkins and Ivo Ph. Jansen
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Rutgers University
Downloads 825 (51,859)
Citation 5

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Resignation, Auditor change, Auditing

17.

Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth

The Accounting Review, Vol. 98, No. 5, September 2023, pp. 129-159 https://doi.org/10.2308/TAR-2021-0160
Number of pages: 51 Posted: 12 Mar 2021 Last Revised: 14 Sep 2023
Messod D. Beneish, David B. Farber, Matthew Glendening and Kenneth W. Shaw
Indiana University - Kelley School of Business - Department of Accounting, Indiana University Kelley School of Business Indianapolis, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 777 (56,187)
Citation 1

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Recessions, GDP Growth, Prediction, Financial Misreporting

18.

The Relation between Incentives to Avoid Debt Covenant Default and Insider Trading

Number of pages: 44 Posted: 30 Apr 2001
Messod D. Beneish, Eric Press and Mark E. Vargus
Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 773 (56,603)
Citation 13

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19.

Information Frictions and Investor Home Bias: A Perspective on the Effect of Global IFRS Adoption on the Extent of Equity Home Bias

Number of pages: 26 Posted: 02 Jun 2008
Messod D. Beneish and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 477 (104,138)
Citation 8

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international accounting standards, home bias

20.

Unpatented Innovation and Merger Synergies

Review of Accounting Studies, forthcoming
Number of pages: 56 Posted: 22 Sep 2020 Last Revised: 11 Dec 2020
Messod D. Beneish, Campbell R. Harvey, Ayung Tseng and Patrick Vorst
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, UC Davis, Graduate School of Management and Maastricht University School of Business and Economics
Downloads 451 (111,214)
Citation 6

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Acquisitions, Mergers, Synergies, Intellectual Property, Intangibles, R&D, Technology, Trade secrets, Innovation, Purchase Price Allocations

21.

Does the Threat of Litigation Explain Insider Selling and Earnings Management in Distressed Firms?

Number of pages: 47 Posted: 15 Sep 2006
Messod D. Beneish, Eric Press and Mark E. Vargus
Indiana University - Kelley School of Business - Department of Accounting, Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 268 (196,218)
Citation 10

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22.

Defying Gravity: Costly Signaling to Mislead or to Inform?

HEC Paris Research Paper No. ACC-2013-1024
Number of pages: 49 Posted: 06 Nov 2013 Last Revised: 12 May 2014
Messod D. Beneish, Vedran Capkun and Martin S. Fridson
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris and Lehmann, Livian, Fridson Advisors LLC
Downloads 236 (222,436)
Citation 1

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Earnings Management, Signaling, Informativeness, Opportunism, Credibility

23.

Earnings Increases as a Type-Revealing Signal

Kelley School of Business Research Paper No. 16-10, HEC Paris Research Paper No. ACC-2016-1132
Number of pages: 54 Posted: 28 Jan 2016 Last Revised: 26 Feb 2016
Messod D. Beneish and Vedran Capkun
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris
Downloads 187 (275,766)

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Signaling, Costliness, Credibility, Earnings

24.

When Are Insider Purchases Credible?

Number of pages: 59 Posted: 11 Nov 2019 Last Revised: 21 Oct 2023
Messod D. Beneish and Garen Markarian
Indiana University - Kelley School of Business - Department of Accounting and HEC - University of Lausanne
Downloads 134 (365,990)

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Insider purchases, Risk, Asymmetry, Incidence, Informativeness, Credibility, Compensation Risk, Delta, Vega, Options

25.

The Economics of Independent Director Exit and Voice

Number of pages: 64 Posted: 12 Aug 2022 Last Revised: 30 Oct 2023
Messod D. Beneish, Kai Lu, Zhengwei Wang and Jun Yang
Indiana University - Kelley School of Business - Department of Accounting, Shanghai University of Finance and Economics - School of Finance, Tsinghua University - PBC School of Finance and Indiana University - Kelley School of Business - Department of Finance
Downloads 131 (370,239)

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independent director resignations, director dissensions, D&O insurance

26.

Earnings Manipulation and Expected Returns

Financial Analysts Journal, Vol. 69, No. 2, 2013
Posted: 31 Mar 2013
Messod D. Beneish, Charles M.C. Lee and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Foster School of Business, University of Washington and Syracuse University

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Equity Investments, Fundamental Analysis (Sector, Industry, Company), Valuation of Individual Equity Securities, Company Analysis, Financial Statement Analysis, Financial Reporting Quality, Aggressive Financial Reporting Techniques

27.

Diversification to Mitigate Expropriation in the Tobacco Industry

Journal of Financial Economics (JFE), Forthcoming
Posted: 12 Sep 2007
Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western and Nathan V. Stuart
Indiana University - Kelley School of Business - Department of Accounting, Rutgers University, Brigham Young University - Marriott School of Business and University of Wisconsin Oshkosh

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Tobacco, Acquisitions, Diversification, Expropriation Costs

28.

The Resolution of Technical Default

Posted: 03 May 2000
Messod D. Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

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29.

Information Costs and Liquidity Effects from Changes in the Dow Jones Industrial Average List

Posted: 27 Oct 1999
Messod D. Beneish and John Gardner
Indiana University - Kelley School of Business - Department of Accounting and King’s College London

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30.

Incentives and Penalties Related to Earnings Overstatements that Violate Gaap

Posted: 14 Oct 1999
Messod D. Beneish
Indiana University - Kelley School of Business - Department of Accounting

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31.

Interrelation Among Events of Default

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Interrelation Among Events of Default

Posted: 06 Aug 1998
Messod D. Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

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Interrelation Among Events of Default

Posted: 16 Apr 1998
Messod D. Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

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