Messod Daniel Beneish

Indiana University - Kelley School of Business - Department of Accounting

Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

26

DOWNLOADS
Rank 439

SSRN RANKINGS

Top 439

in Total Papers Downloads

35,159

CITATIONS
Rank 2,335

SSRN RANKINGS

Top 2,335

in Total Papers Citations

241

Scholarly Papers (26)

1.

Earnings Management: A Perspective

Number of pages: 16 Posted: 11 May 2001
Messod Daniel Beneish
Indiana University - Kelley School of Business - Department of Accounting
Downloads 5,029 (956)
Citation 31

Abstract:

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 Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 4,401 (1,141)
Citation 2

Abstract:

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

3.
Downloads 3,216 ( 2,460)
Citation 47

Internal Control Weaknesses and Information Uncertainty

Number of pages: 62 Posted: 19 Apr 2006 Last Revised: 12 May 2014
Messod Daniel 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 3,216 (2,406)
Citation 47

Abstract:

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 Daniel 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

Abstract:

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

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 Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,643 (2,715)
Citation 4

Abstract:

Earnings manipulation, accrual mispricing, future returns

5.

Insider Trading, Earnings Quality, and Accrual Mispricing

Number of pages: 48 Posted: 26 Jul 2001
Mark E. Vargus and Messod Daniel Beneish
University of Texas at Dallas - Department of Accounting & Information Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,197 (4,519)
Citation 104

Abstract:

Accrual mispricing; Earnings management; Insider trading

6.

The Predictable Cost of Earnings Manipulation

Number of pages: 51 Posted: 17 Aug 2007
Messod Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,961 (3,860)
Citation 1

Abstract:

Accrual Mispricing, Earnings Management, Asset pricing

7.

Fraud Detection and Expected Returns

Number of pages: 53 Posted: 05 Feb 2012
Messod Daniel Beneish, Charles M.C. Lee and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and affiliation not provided to SSRN
Downloads 1,876 (3,088)

Abstract:

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

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 Daniel 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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,622 (6,147)
Citation 5

Abstract:

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 Daniel Beneish, Craig Nichols and Charles M.C. Lee
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Stanford University - Graduate School of Business
Downloads 1,416 (7,670)

Abstract:

forensic accounting, stock return prediction, earnings manipulation

10.
Downloads 1,399 ( 10,247)
Citation 26

Whisper Forecasts of Quarterly Earnings per Share

Number of pages: 31 Posted: 07 Apr 1998
Mark Bagnoli, Messod Daniel Beneish and Susan G. Watts
Purdue University, Indiana University - Kelley School of Business - Department of Accounting and Purdue University
Downloads 1,399 (10,042)
Citation 26

Abstract:

Whisper Forecasts of Quarterly Earnings per Share

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

Abstract:

11.

Insider Trading and Incentives to Manage Earnings

Number of pages: 52 Posted: 06 Feb 2004
Messod Daniel 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 1,064 (14,864)
Citation 9

Abstract:

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

12.

The Long and Short of the Accrual Anomaly

Number of pages: 52 Posted: 31 Jul 2006
Messod Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 758 (25,016)

Abstract:

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

13.

Do Auditor Resignations Convey Private Information About Continuing Audit Clients?

Number of pages: 45 Posted: 25 May 2001
Messod Daniel 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 750 (25,579)
Citation 1

Abstract:

Resignation, Auditor change, Auditing

14.

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 Daniel Beneish, Charles M.C. Lee and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Syracuse University
Downloads 666 (17,877)

Abstract:

Short Selling, Overvaluation, Market Efficiency

15.

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

Number of pages: 44 Posted: 30 Apr 2001
Messod Daniel 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 657 (29,644)
Citation 5

Abstract:

Explaining CEO Retention in Misreporting Firms

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 28 May 2016
Messod Daniel 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 270 (93,545)

Abstract:

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 Daniel 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 260 (97,316)

Abstract:

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

17.

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 Daniel Beneish and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 395 (56,026)
Citation 6

Abstract:

international accounting standards, home bias

18.

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

Number of pages: 47 Posted: 15 Sep 2006
Messod Daniel 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 217 (112,052)

Abstract:

19.

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 Daniel Beneish, Vedran Capkun and Martin S. Fridson
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris - Accounting and Management Control Department and Lehmann, Livian, Fridson Advisors LLC
Downloads 152 (148,575)

Abstract:

Earnings Management, Signaling, Informativeness, Opportunism, Credibility

20.

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 Daniel Beneish and Vedran Capkun
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris - Accounting and Management Control Department
Downloads 0 (189,431)

Abstract:

Signaling, Costliness, Credibility, Earnings

21.

Earnings Manipulation and Expected Returns

Financial Analysts Journal, Vol. 69, No. 2, 2013
Posted: 31 Mar 2013
Messod Daniel Beneish, Charles M.C. Lee and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

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

22.

Diversification to Mitigate Expropriation in the Tobacco Industry

Journal of Financial Economics (JFE), Forthcoming
Posted: 12 Sep 2007
Indiana University - Kelley School of Business - Department of Accounting, Rutgers University, Brigham Young University and University of Wisconsin Oshkosh

Abstract:

Tobacco, Acquisitions, Diversification, Expropriation Costs

23.

The Resolution of Technical Default

THE ACCOUNTING REVIEW 70, April 1995
Posted: 03 May 2000
Messod Daniel Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

Abstract:

24.

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

JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, Vol 30, No 1, March 1995
Posted: 27 Oct 1999
Messod Daniel Beneish and John Gardner
Indiana University - Kelley School of Business - Department of Accounting and King's College London

Abstract:

25.

Incentives and Penalties Related to Earnings Overstatements that Violate GAAP

The Accounting Review, Vol 74, No 4, October 1999
Posted: 14 Oct 1999
Messod Daniel Beneish
Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Interrelation Among Events of Default

Contemporary Accounting Research, Vol 12, No 1, Fall 1995
Posted: 06 Aug 1998
Messod Daniel Beneish and Eric Press
Indiana University - Kelley School of Business - Department of Accounting and Temple University - Department of Accounting

Abstract:

Interrelation Among Events of Default

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

Abstract: