Stephen A. Hillegeist

Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy

Associate Professor

Tempe, AZ 85287-3706

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 2,162

SSRN RANKINGS

Top 2,162

in Total Papers Downloads

12,830

CITATIONS
Rank 1,566

SSRN RANKINGS

Top 1,566

in Total Papers Citations

358

Scholarly Papers (14)

1.
Downloads 3,473 ( 2,077)
Citation 160

Assessing the Probability of Bankruptcy

Number of pages: 47 Posted: 03 May 2002
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy, Harvard University - John F. Kennedy School of Government, State University of New York, Oswego and VaRisk, Inc.
Downloads 3,473 (2,039)
Citation 160

Abstract:

probability of bankruptcy, accounting information, market information

Assessing the Probability of Bankruptcy

Review of Accounting Studies, Vol. 9, No. 1, March 2004
Posted: 04 Dec 2003
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy, Harvard University - John F. Kennedy School of Government, State University of New York, Oswego and VaRisk, Inc.

Abstract:

bankruptcy prediction, option-pricing models, Z-Score, O-Score

2.

How Disclosure Quality Affects the Long-run Level of Information Asymmetry

INSEAD Working Paper
Number of pages: 43 Posted: 23 Jan 2002
Stephen Brown and Stephen A. Hillegeist
University of Maryland - Department of Accounting & Information Assurance and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,600 (7,825)
Citation 31

Abstract:

Disclosure quality; Information asymmetry; Microstructure, private information events

3.

How Disclosure Quality Affects the Level of Information Asymmetry

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 12 Jan 2007
Stephen Brown and Stephen A. Hillegeist
University of Maryland - Department of Accounting & Information Assurance and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,541 (6,821)
Citation 32

Abstract:

Disclosure Quality, Information Asymmetry, Informed Trading, Private Information Events

4.

The Incentives of Compensation Consultants and CEO Pay

Journal of Accounting and Economics, Forthcoming
Number of pages: 43 Posted: 13 Mar 2008 Last Revised: 08 Jul 2009
Brian D. Cadman, Mary Ellen Carter and Stephen A. Hillegeist
University of Utah - David Eccles School of Business, Boston College - Department of Accounting and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,410 (9,178)
Citation 22

Abstract:

Executive Compensation, Compensation Consultants

5.
Downloads 949 ( 18,363)
Citation 57

Conference Calls and Information Asymmetry

Sauder School of Business Working Paper
Number of pages: 36 Posted: 05 Feb 2003
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 949 (18,016)
Citation 57

Abstract:

information asymmetry, voluntary disclosures, conference calls, microstructure, regulation

Conference Calls and Information Asymmetry

Journal of Accounting & Economics, Vol. 37, pp. 343-366, September 2004
Posted: 01 Oct 2004
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Information asymmetry, voluntary disclosures, conference calls, microstructure, probability of informed trade

6.

Management Forecasts and Litigation Risk

Sauder School of Business Working Paper
Number of pages: 48 Posted: 02 May 2005
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 895 (17,431)
Citation 25

Abstract:

Management forecasts, litigation risk, forecast news, forecast precision, forecast horizon

7.

Stock Option Incentives and Firm Performance

Number of pages: 51 Posted: 27 Dec 2003
Stephen A. Hillegeist and Fernando Penalva
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and IESE Business School - University of Navarra
Downloads 839 (19,917)
Citation 16

Abstract:

Employee stock options, financial performance, corporate governance

The Effect of Earnings Surprises on Information Asymmetry

Number of pages: 46 Posted: 08 Aug 2006 Last Revised: 18 Dec 2008
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 720 (27,012)
Citation 9

Abstract:

Information asymmetry, meeting or beating expectations, earnings expectations, expectation management, investor recognition hypothesis

The Effect of Earnings Surprises on Information Asymmetry

Journal of Accounting & Economics, Vol. 47, pp. 208-225, 2009
Posted: 04 Jan 2009 Last Revised: 08 Jul 2009
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Information asymmetry, earnings surprises, investor recognition hypothesis

Directors’ and Officers’ Legal Liability Insurance, Audit Pricing, and Litigation Risk

Number of pages: 32 Posted: 22 Sep 2012
Hyeesoo Hyun Chung, Stephen A. Hillegeist and Jinyoung P. Wynn
California State University, Long Beach, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and Louisiana Tech University - School of Professional Accountancy
Downloads 290 (84,629)
Citation 1

Abstract:

Directors’ & Officers’ insurance, audit fees, litigation risk, mandatory disclosure

Directors’ and Officers’ Legal Liability Insurance, Audit Pricing, and Litigation Risk

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 51 Posted: 15 Mar 2015
Hyeesoo Hyun Chung, Stephen A. Hillegeist and Jinyoung P. Wynn
California State University, Long Beach, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and Louisiana Tech University - School of Professional Accountancy
Downloads 137 (174,455)
Citation 1

Abstract:

Directors’ & officers’ insurance, audit fees, litigation risk, mandatory disclosure

10.

Principles vs. Rules and the Information Environment: The Case of SFAS 95

Robert H. Smith School Research Paper
Number of pages: 44 Posted: 04 Sep 2013
Stephen Brown, Stephen A. Hillegeist and Steven F. Orpurt
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and Arizona State University
Downloads 81 (211,468)

Abstract:

rules-based accounting standards, principles-based accounting standards, information environment, SFAS 95 Statement of Cash Flows

11.

Financial Distress Risk and New CEO Compensation

Management Science
Number of pages: 51 Posted: 13 Jun 2015
Woo-Jin Chang, Rachel M. Hayes and Stephen A. Hillegeist
INSEAD, University of Utah - David Eccles School of Business and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 39 (200,573)
Citation 1

Abstract:

CEO compensation, compensation premium, CEO incentives, financial distress risk

12.

Insider Trading and Post-Earnings Announcement Drift

Number of pages: 55 Posted: 29 Jun 2016 Last Revised: 05 May 2017
Lyungmae Choi, Lucile Faurel and Stephen A. Hillegeist
Arizona State University, Arizona State University and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 0 (151,150)
Citation 4

Abstract:

insider trading; price efficiency; post-earnings announcement drift

13.

Capitalization of In-Process Research and Development Under SFAS 141R and Information Asymmetry

Number of pages: 47 Posted: 09 Oct 2015
California State University, Long Beach, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy, Duke University - Fuqua School of Business and Louisiana Tech University - School of Professional Accountancy
Downloads 0 (189,405)

Abstract:

SFAS 141R, in-process R&D, goodwill, information asymmetry

14.

Financial Reporting and Auditing under Alternative Damage Apportionment Rules

The Accounting Review, Vol 74, No 3, July 1999
Posted: 04 May 1999
Stephen A. Hillegeist
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy

Abstract: