Morton Pincus

University of California, Irvine

Professor of Accounting

Irvine, CA 92697-3125

United States

SCHOLARLY PAPERS

20

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CITATIONS
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323

Scholarly Papers (20)

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Number of pages: 36 Posted: 05 Dec 2003
Haidan Li, Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,701 (2,413)
Citation 80

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Sarbanes-Oxley, earnings management, event study

Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002 and Earnings Management

Journal of Law and Economics, February 2008
Posted: 26 Oct 2006
Haidan Li, Morton Pincus and Sonja O. Rego
Santa Clara University - Leavey School of Business, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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Sarbanes-Oxley, earnings management, event study

Earnings Management: New Evidence Based on Deferred Tax Expense

Number of pages: 44 Posted: 18 Jul 2001
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,670 (4,198)
Citation 97

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earnings management, deferred tax expense, accruals

Earnings Management: New Evidence Based on Deferred Tax Expense

The Accounting Review, April 2003
Posted: 12 Feb 2003
John D. Phillips, Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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earnings management, deferred tax expense, accruals

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Number of pages: 50 Posted: 19 May 2001
Hollis Ashbaugh Skaife and Morton Pincus
Graduate School of Management, UC-Davis and University of California, Irvine
Downloads 2,577 (4,459)
Citation 4

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International Accounting Standards, IAS, Analyst Earnings Forecasts

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings

Journal of Accounting Research, forthcoming
Posted: 31 Aug 2001
Hollis Ashbaugh Skaife and Morton Pincus
Graduate School of Management, UC-Davis and University of California, Irvine

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International Accounting Standards; IAS; Analyst earnings forecasts

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Number of pages: 45 Posted: 21 Oct 2003
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting
Downloads 1,553 (10,459)
Citation 19

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earnings management, deferred taxes, valuation allowance account

Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities

Journal of the American Taxation Association, 2004
Posted: 18 Oct 2008
University of Connecticut - Department of Accounting, University of California, Irvine, Indiana University - Kelley School of Business - Department of Accounting and University of Iowa - Department of Accounting

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Deferred tax liabilities, Deferred tax expense, Earnings management

The Accrual Anomaly: International Evidence

Number of pages: 41 Posted: 18 Apr 2003
University of California, Irvine, Columbia Business School and Duke University - Fuqua School of Business
Downloads 1,523 (10,772)
Citation 56

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The Accrual Anomaly: International Evidence

Accounting Review, 2006
Posted: 08 May 2006
University of California, Irvine, Columbia Business School and Duke University - Fuqua School of Business

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accrual anomaly, operating cash flows, total and abnormal accruals, international accounting

6.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,056 (19,376)
Citation 6

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Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,053 (19,096)
Citation 15

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Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

Number of pages: 55 Posted: 26 Aug 1999
Shivaram Rajgopal and Morton Pincus
Columbia Business School and University of California, Irvine
Downloads 1,020 (20,051)
Citation 35

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The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

The Accounting Review, January 2002
Posted: 04 Oct 2001
Morton Pincus and Shivaram Rajgopal
University of California, Irvine and Columbia Business School

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Hedging; Derivatives; Income smoothing; Abnormal or discretionary accruals; Oil and gas firms

9.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 985 (21,513)
Citation 2

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Earnings management, restatements, book-tax differences, book-tax conformity

10.

Book-Tax Differences, Uncertainty about Fundamentals and Information Quality, and Cost of Capital

Number of pages: 53 Posted: 16 Jul 2008 Last Revised: 29 Aug 2014
University of Arizona - Department of Accounting, University of Arizona - Department of Accounting, Fordham University - Accounting Area and University of California, Irvine
Downloads 839 (27,161)
Citation 6

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Variability of book-tax differences, innate characteristics, information uncertainty

11.

Internal Versus External Equity Funding Sources and Earnings Response Coefficients

Number of pages: 34 Posted: 23 Jul 1997
Chul W. Park and Morton Pincus
The University of Hong Kong - School of Business and University of California, Irvine
Downloads 496 (54,549)
Citation 3

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12.

The Stock Market Reaction to the Allowance of Lifo for Tax Purposes

Number of pages: 40 Posted: 31 Jul 1995
Morton Pincus
University of California, Irvine
Downloads 316 (93,096)

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13.

Taxable Income and Firm Risk

The Journal of the American Taxation Association: Vol. 39, No. 1, pp. 1-24, Spring 2017
Number of pages: 51 Posted: 01 Mar 2013 Last Revised: 24 May 2017
University of Arizona - Department of Accounting, University of California, Irvine, Fordham University - Accounting Area and Oregon State University
Downloads 294 (100,639)

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Earnings Predictability, Firm Risk, Taxable Income, Book-Tax Differences

14.

IT Environment Quality and Effectiveness of Controls Over the Tax Function and Income Tax Avoidance

Number of pages: 51 Posted: 08 Aug 2015
Texas Tech University - Area of Accounting, University of California, Irvine, Oklahoma State University and University of Arkansas at Fayetteville
Downloads 153 (188,064)

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Information technology, material weaknesses, accounting for income taxes, tax avoidance

15.

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Posted: 23 Nov 2009 Last Revised: 12 Jul 2016
Cristi A. Gleason, Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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Tax, earnings management, internal control weakness, SOX

16.

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

The Accounting Review, Vol 74, No 1, January 1999
Posted: 26 Jan 1999
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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17.

Abnormal Profitability and Investment, and Their Links to Return-Earnings Relations

Posted: 13 Jul 1998
Chul W. Park and Morton Pincus
The University of Hong Kong - School of Business and University of California, Irvine

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18.

Equity Valuation and Negative Earnings

Posted: 09 Jul 1998
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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19.

Stock Price Behavior Associated with Post 1974-75 Lifo Adoptions Announced at Alternative Disclosure Times

JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 4, Fall 1996
Posted: 17 Apr 1998
Morton Pincus and Charles E. Wasley
University of California, Irvine and Simon School, University of Rochester

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20.

Stock Price Effects of the Allowance of Lifo for Tax Purposes

Journal of Accounting and Economics, Vol 23, No 3, December 1997
Posted: 14 Mar 1998
Morton Pincus
University of California, Irvine

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