Steven J. Huddart

Pennsylvania State University, University Park - Department of Accounting

Professor of Accounting

University Park, PA 16802-3603

United States

http://directory.smeal.psu.edu/sjh11

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 4,072

in Total Papers Downloads

18,958

TOTAL CITATIONS
Rank 2,460

SSRN RANKINGS

Top 2,460

in Total Papers Citations

323

Scholarly Papers (28)

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Number of pages: 32 Posted: 08 Jan 2003 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 3,882 (5,722)
Citation 22

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decision analysis, prospect theory, value function, reference point, behavioral finance

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Management Science, Forthcoming
Posted: 11 Sep 2008 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

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decision analysis, prospect theory, value function, reference point, behavioral finance

What Insiders Know About Future Earnings and How They Use it: Evidence from Insider Trades

Number of pages: 46 Posted: 29 Jul 2001
Bin Ke, Steven J. Huddart and Kathy R. Petroni
National University of Singapore, Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 3,084 (8,346)
Citation 35

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Insider trading, Securities regulation

What Insiders Know About Future Earnings and How They Use it: Evidence from Insider Trades

Posted: 17 Feb 2003
Bin Ke, Steven J. Huddart and Kathy R. Petroni
National University of Singapore, Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

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Insider trading, Securities regulation

Information Asymmetry and Cross-Sectional Determinants of Insider Trading

Number of pages: 55 Posted: 26 Aug 2003
Steven J. Huddart and Bin Ke
Pennsylvania State University, University Park - Department of Accounting and National University of Singapore
Downloads 1,005 (46,399)

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Accounting, Disclosure, Informed trade, Returns, Securities regulation

Information Asymmetry and Cross-Sectional Determinants of Insider Trading

Contemporary Accounting Research, Vol. 24, No. 1, Spring 2007
Number of pages: 60 Posted: 27 Jun 2006
Steven J. Huddart and Bin Ke
Pennsylvania State University, University Park - Department of Accounting and National University of Singapore
Downloads 667 (80,491)
Citation 73

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Accounting, Disclosure, Securities, Regulation

Disclosure Requirements and Stock Exchange Listing Choice in an International Context

Number of pages: 40 Posted: 11 Nov 1997
Steven J. Huddart, Markus K. Brunnermeier and John S. Hughes
Pennsylvania State University, University Park - Department of Accounting, Princeton University - Department of Economics and University of California at Los Angeles
Downloads 1,130 (39,233)
Citation 20

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Disclosure Requirements and Stock Exchange Listing Choice in an International Context

Journal of Accounting and Economics, Vol. 26, Nos. 1-3, 1998
Posted: 10 Feb 1999
Steven J. Huddart, Markus K. Brunnermeier and John S. Hughes
Pennsylvania State University, University Park - Department of Accounting, Princeton University - Department of Economics and University of California at Los Angeles

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Downloads 982 (48,743)
Citation 51

Psychological Factors and Stock Option Exercise

Number of pages: 47 Posted: 19 Apr 1998
Chip Heath, Steven J. Huddart and Mark H. Lang
Stanford Graduate School of Business, Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill
Downloads 982 (47,958)
Citation 51

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Psychological Factors and Stock Option Exercise

Posted: 16 Mar 1999
Chip Heath, Steven J. Huddart and Mark H. Lang
Stanford Graduate School of Business, Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

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Downloads 899 (55,023)
Citation 17

Optimal Contracting With Endogenous Social Norms

Number of pages: 40 Posted: 13 Apr 2004 Last Revised: 02 Jan 2008
Paul E. Fischer, Paul E. Fischer and Steven J. Huddart
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania and Pennsylvania State University, University Park - Department of Accounting
Downloads 709 (74,429)

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alternative utility functions, earnings management, multi-task agency, organization design, professional codes of conduct

Optimal Contracting With Endogenous Social Norms

American Economic Review, Forthcoming
Number of pages: 40 Posted: 24 Dec 2007
Paul E. Fischer, Paul E. Fischer and Steven J. Huddart
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania and Pennsylvania State University, University Park - Department of Accounting
Downloads 190 (325,234)
Citation 17

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alternative utility functions, earnings management, multi-task agency, organization design, professional codes of conduct

Public Disclosure and Dissimulation of Insider Trades

Number of pages: 28 Posted: 30 Jul 2000
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Downloads 872 (56,480)
Citation 25

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Insider trading, price discovery, liquidity, securities regulation

Public Disclosure and Dissimulation of Insider Trades

Posted: 30 Jul 2000
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business

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Insider trading, price discovery, liquidity, securities regulation

8.

Pre-Announcement of Insiders' Trades

Number of pages: 33 Posted: 27 Mar 2000
Steven J. Huddart, John S. Hughes and Michael Williams
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and affiliation not provided to SSRN
Downloads 728 (72,983)
Citation 3

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compensation, insider trading, risk aversion, sunshine trading, government regulation, accounting standards, stock-based compensation

Jeopardy, Non-Public Information, and Insider Trading Around Sec 10-K and 10-Q Filings

Number of pages: 52 Posted: 05 Jul 2005
Steven J. Huddart, Bin Ke and Charles Shi
Pennsylvania State University, University Park - Department of Accounting, National University of Singapore and NUS Business School, National University of Singapore
Downloads 389 (155,793)
Citation 8

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accounting standards, government regulation, insider trading, litigation risk, stock-based compensation

Jeopardy, Non-Public Information, and Insider Trading Around SEC 10-K and 10-Q Filings

Journal of Accounting & Economics, Forthcoming
Number of pages: 51 Posted: 20 Jun 2006
Steven J. Huddart, Bin Ke and Charles Shi
Pennsylvania State University, University Park - Department of Accounting, National University of Singapore and NUS Business School, National University of Singapore
Downloads 326 (189,328)
Citation 7

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accounting standards, government regulation, insider trading, litigation risk, stock-based compensation

10.

Insider Selling, Earnings Management, and the 1990s Bubble

Number of pages: 57 Posted: 30 Jun 2006 Last Revised: 29 Jun 2014
Steven J. Huddart and Henock Louis
Pennsylvania State University, University Park - Department of Accounting and Pennsylvania State University - Smeal College of Business
Downloads 694 (77,633)
Citation 3

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equity incentives, insider trading, financial reporting, smoothing

11.

Rotten Apples and Sterling Examples: Moral Reasoning and Peer Influences on Honesty in Managerial Reporting

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 21 Aug 2012 Last Revised: 14 Nov 2023
Steven J. Huddart and Hong Qu
Pennsylvania State University, University Park - Department of Accounting and Kennesaw State University - Michael J. Coles College of Business
Downloads 681 (79,481)
Citation 1

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Financial incentives, Non-financial incentives, Compensation, Earnings management, honesty, dishonesty, peer effects, social norms, social preference

Information Distribution within Firms: Evidence from Stock Option Exercises

Number of pages: 52 Posted: 22 Jan 2001
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill
Downloads 642 (84,493)
Citation 10

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accounting, compensation, disclosure, regulation, securities

Information Distribution within Firms: Evidence from Stock Option Exercises

Posted: 14 Oct 2002
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

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accounting, compensation, disclosure, regulation, securities

13.

Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference

Journal of Accounting & Economics (JAE), Vol. 75, No. 1, 101573, 2023
Number of pages: 68 Posted: 12 Mar 2021 Last Revised: 06 Jan 2023
Kai Du, Steven J. Huddart and Daniel Jiang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 483 (122,152)
Citation 3

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accrual accounting, real earnings management, accounting-based anomalies, disclosure quality, data aggregators, XBRL

14.
Downloads 460 (129,462)
Citation 26

Profit Sharing and Monitoring in Partnerships

Number of pages: 45 Posted: 10 Mar 2004
Steven J. Huddart and Pierre Jinghong Liang
Pennsylvania State University, University Park - Department of Accounting and Tepper School of Business, Carnegie Mellon University
Downloads 460 (127,960)
Citation 26

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Incentive contracting, monitoring, risk aversion, syndicates

Profit Sharing and Monitoring in Partnerships

Posted: 19 May 2005
Steven J. Huddart and Pierre Jinghong Liang
Pennsylvania State University, University Park - Department of Accounting and Tepper School of Business, Carnegie Mellon University

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Incentive contracting, monitoring, risk aversion, syndicates

15.

Public Disclosure of Insider Trades, Trading Costs, and Price Discovery

Number of pages: 28 Posted: 20 Jul 1998
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Downloads 447 (134,019)
Citation 2

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An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 21 Jan 2002
Steven J. Huddart and V. G. Narayanan
Pennsylvania State University, University Park - Department of Accounting and Harvard University - Accounting & Control Unit
Downloads 352 (174,250)
Citation 14

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Investment advisers; Overhang; Realized; Unrealized

An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions

Posted: 19 Mar 2002
Steven J. Huddart and V. G. Narayanan
Pennsylvania State University, University Park - Department of Accounting and Harvard University - Accounting & Control Unit

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Investment advisers, Overhang, Realized, Unrealized

An Empirical Examination of Tax Factors and Mutual Funds' Stock Sales Decisions

Review of Accounting Studies, Forthcoming
Posted: 19 Mar 2002
Steven J. Huddart and V. G. Narayanan
Pennsylvania State University, University Park - Department of Accounting and Harvard University - Accounting & Control Unit

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Investment advisers, Overhang, Realized, Unrealized

17.

Using a Hidden Markov Model to Measure Earnings Quality

Journal of Accounting and Economics, Forthcoming
Number of pages: 57 Posted: 08 May 2018 Last Revised: 22 Dec 2019
Kai Du, Steven J. Huddart, Lingzhou Xue and Yifan Zhang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting, Pennsylvania State University - Department of Statistics and Pennsylvania State University - Department of Marketing
Downloads 343 (180,791)

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Hidden Markov model; Bayesian hierarchical framework; MCMC methods; Earnings quality; Earnings fidelity

18.

Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordination

Number of pages: 34 Posted: 01 Jun 1998
Steven J. Huddart, John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting, University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Downloads 258 (243,465)
Citation 1

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19.

Economic Persistence, Earnings Informativeness, and Stock Return Regularities

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 27 Apr 2017 Last Revised: 24 Nov 2019
Kai Du and Steven J. Huddart
Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting
Downloads 238 (263,788)

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Economic persistence; Earnings informativeness; Earnings strings; Accruals anomaly; Book-tax differences anomaly

20.

An Analysis of Net-Outcome Contracting with Applications to Equity-Based Compensation

Number of pages: 49 Posted: 08 Aug 2017 Last Revised: 23 Jul 2021
Christian Hofmann, Steven J. Huddart and Thomas Pfeiffer
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management), Pennsylvania State University, University Park - Department of Accounting and University of Vienna - Accounting and Control
Downloads 226 (277,237)
Citation 2

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dilution, equity-based compensation, moral hazard, team compensation, optimal contracting, pay-for-performance sensitivity, security holdings, stock options

21.

Internet Appendix to 'Lost in Standardization: Effects of Financial Statement Database Discrepancies on Inference'

Number of pages: 39 Posted: 05 Jan 2023
Kai Du, Steven J. Huddart and Daniel Jiang
Pennsylvania State University, Pennsylvania State University, University Park - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 88 (591,275)

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accrual accounting, abnormal accruals, real earnings management, accounting-based anomalies, disclosure quality, data aggregators, XBRL

22.

Valuing the Reload Features of Executive Stock Options

NBER Working Paper No. w7020
Number of pages: 34 Posted: 05 Apr 1999 Last Revised: 06 Apr 2022
Steven J. Huddart, P. Jane Saly and Ravi Jagannathan
Pennsylvania State University, University Park - Department of Accounting, University of St. Thomas - Department of Accounting and Northwestern University - Kellogg School of Management
Downloads 82 (616,643)

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23.

The Social Constitution of Regulation: The Endogenization of Insider Trading Laws

Accounting, Organizations and Society, Vol. 37, No. 7, 2012
Posted: 12 Dec 2012
Zahn Bozanic, Mark W. Dirsmith and Steven J. Huddart
Florida State University, Pennsylvania State University and Pennsylvania State University, University Park - Department of Accounting

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Insider trading, institutional theory, endogenous regulation, linguistic content analysis

24.

Inventory Rules, Taxation and Institutions' Trading Decisions

Stanford University Research Paper Number 1274
Posted: 02 Sep 1999
Steven J. Huddart and V. G. Narayanan
Pennsylvania State University, University Park - Department of Accounting and Harvard University - Accounting & Control Unit

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25.

Employee Stock Options

Posted: 01 Sep 1999
Steven J. Huddart
Pennsylvania State University, University Park - Department of Accounting

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Employee Stock Option Exercises: An Empirical Analysis

Posted: 10 Oct 1998
Steven J. Huddart and Mark H. Lang
Pennsylvania State University, University Park - Department of Accounting and University of North Carolina at Chapel Hill

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Reputation and Performance Fee Effects on Portfolio Choice by Investment Advisers

Journal of Financial Markets, Vol. 2, No. 2, May 1999
Posted: 02 Feb 1999
Steven J. Huddart
Pennsylvania State University, University Park - Department of Accounting

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Reputation and Performance Fee Effects on Portfolio Choice by Investment Advisers

Posted: 30 Jun 1998
Steven J. Huddart
Pennsylvania State University, University Park - Department of Accounting

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28.

Tax Planning and the Exercise of Employee Stock Options

Posted: 25 Jun 1998
Steven J. Huddart
Pennsylvania State University, University Park - Department of Accounting

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