Author Page for Douglas J. Skinner

1.

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Number of pages: 26 Posted: 08 May 2000

Patricia Dechow and Douglas J. Skinner

USC Marshall School of Business and The University of Chicago - Booth School of Business

Downloads 10,420 (906)

Citation 66

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2.

Audit Quality and Auditor Reputation: Evidence from Japan

Downloads 8,060 ( 1,406)

Citation 100

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Audit Quality and Auditor Reputation: Evidence from Japan

Forthcoming, The Accounting Review, Volume 87, No. 5, September 2012, Chicago Booth Research Paper No. 10-15, Harvard Business School Accounting & Management Unit Working Paper No. 10-088

Number of pages: 49 Posted: 22 Feb 2010 Last Revised: 28 Jul 2012

Douglas J. Skinner and Suraj Srinivasan

The University of Chicago - Booth School of Business and Harvard Business School

Downloads 6,670 (1,923)

Citation 11

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Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825

Number of pages: 49 Posted: 29 Jul 2012

Douglas J. Skinner and Suraj Srinivasan

The University of Chicago - Booth School of Business and Harvard Business School

Downloads 1,390 (24,333)

Citation 43

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3.

Corporate Payout Policy

Foundations and Trends in Finance, Vol. 3, Nos. 2-3, pp. 95-287, 2008

Number of pages: 198 Posted: 07 May 2009 Last Revised: 29 Dec 2012

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

Downloads 7,465 (1,591)

Citation 12

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Corporate Payout Policy

Foundations and Trends in Finance, Vol. 3, No. 2-3, 2008

Number of pages: 197 Posted: 24 Jun 2010

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

Downloads 15 (964,974)

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4.

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Number of pages: 59 Posted: 28 Jul 1999

Douglas J. Skinner and Richard G. Sloan

The University of Chicago - Booth School of Business and University of Southern California - Leventhal School of Accounting

Downloads 7,067 (1,771)

Citation 112

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5.

Earnings Momentum and Earnings Management

Downloads 5,524 ( 2,670)

Citation 89

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Earnings Momentum and Earnings Management

Number of pages: 49 Posted: 01 May 1999

James N. Myers, Linda A. Myers and Douglas J. Skinner

University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

Downloads 5,524 (2,632)

Citation 89

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Earnings Momentum and Earnings Management

Journal of Accounting, Auditing and Finance, Forthcoming

Posted: 09 Mar 2007

James N. Myers, Linda A. Myers and Douglas J. Skinner

University of Tennessee, Knoxville - College of Business Administration, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business

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6.

Implications for GAAP from an Analysis of Positive Research in Accounting

Journal of Accounting & Economics (JAE), Forthcoming, MIT Sloan Research Paper No. 4740-09, Harvard Business School Accounting & Management Unit Working Paper No. 09-137, University of Chicago - Booth School of Business Working Paper No. 09-22

Number of pages: 126 Posted: 03 Jun 2009 Last Revised: 17 Sep 2010

S.P. Kothari, Karthik Ramanna and Douglas J. Skinner

Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Oxford - Blavatnik School of Government and The University of Chicago - Booth School of Business

Downloads 4,413 (3,918)

Citation 38

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7.

Payout Policy Through the Financial Crisis: The Growth of Repurchases and the Resilience of Dividends

Journal of Financial Economics (JFE), Forthcoming, Chicago Booth Research Paper No. 12-01

Number of pages: 41 Posted: 05 Jan 2012 Last Revised: 24 Nov 2015

Eric Floyd, Nan Li and Douglas J. Skinner

University of California San Diego, University of Toronto - Rotman School of Management and The University of Chicago - Booth School of Business

Downloads 3,388 (6,146)

Citation 78

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8.

The Evolving Relation between Earnings, Dividends, and Stock Repurchases

Downloads 3,222 ( 6,662)

Citation 73

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The Evolving Relation between Earnings, Dividends, and Stock Repurchases

Number of pages: 60 Posted: 08 Jun 2006

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 2,081 (13,041)

Citation 60

Abstract:

The Evolving Relation Between Earnings, Dividends, and Stock Repurchases

Journal of Financial Economics, Forthcoming

Number of pages: 64 Posted: 03 Nov 2007

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 1,141 (32,541)

Citation 9

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9.

What Do Dividends Tell Us About Earnings Quality?

Review of Accounting Studies, 16, no. 1 (March 2011).

Number of pages: 41 Posted: 08 Jan 2004 Last Revised: 24 Dec 2012

Douglas J. Skinner and Eugene F. Soltes

The University of Chicago - Booth School of Business and Harvard University - Business School (HBS)

Downloads 3,039 (7,309)

Citation 14

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10.

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

Downloads 2,567 ( 9,461)

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Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

Number of pages: 40 Posted: 15 Aug 2002

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

Downloads 2,567 (9,302)

Citation 48

Abstract:

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

Posted: 16 Sep 2003

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

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11.

Measuring Securities Litigation Risk

Chicago Booth Research Paper No. 10-23, Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 59 Posted: 01 Jul 2010 Last Revised: 29 Dec 2012

Irene Y. Kim and Douglas J. Skinner

George Washington University and The University of Chicago - Booth School of Business

Downloads 2,217 (12,029)

Citation 205

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12.

Large-Sample Evidence on the Debt Covenant Hypothesis

Number of pages: 54 Posted: 03 Jul 2001

Ilia D. Dichev and Douglas J. Skinner

Emory University - Department of Accounting and The University of Chicago - Booth School of Business

Downloads 2,147 (12,630)

Citation 136

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13.

Run EDGAR Run: SEC Dissemination in a High-Frequency World

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Citation 49

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Run EDGAR Run: SEC Dissemination in a High-Frequency World

Chicago Booth Research Paper No. 14-36, Fama-Miller Working Paper

Number of pages: 63 Posted: 24 Oct 2014 Last Revised: 17 Feb 2017

Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman

University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business

Downloads 2,111 (12,731)

Citation 49

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Run Edgar Run: SEC Dissemination in a High-Frequency World

Journal of Accounting Research, Vol. 55, No. 2, 2017

Posted: 14 Sep 2017

Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman

University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business

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14.

Special Dividends and the Evolution of Dividend Signaling

Number of pages: 52 Posted: 15 Dec 1999

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

Downloads 1,989 (14,272)

Citation 21

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15.

The Politics of Accounting Standard-Setting: A Review of Empirical Research

Downloads 1,959 (14,636)

Citation 13

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The Politics of Accounting Standard-Setting: A Review of Empirical Research

Number of pages: 54 Posted: 19 Oct 2013 Last Revised: 16 Dec 2013

Brandon Gipper, Brett Lombardi, Brett Lombardi and Douglas J. Skinner

Stanford University Graduate School of Business, University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems and The University of Chicago - Booth School of Business

Downloads 1,959 (14,377)

Citation 13

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The Politics of Accounting Standard-Setting: A Review of Empirical Research

Australian Journal of Management, Vol. 38, No. 3, 2013

Posted: 16 Dec 2013

Brandon Gipper, Brett Lombardi, Brett Lombardi and Douglas J. Skinner

Stanford University Graduate School of Business, University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems and The University of Chicago - Booth School of Business

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16.

Accounting for Intangibles - A Critical Review of Policy Recommendations

Number of pages: 39 Posted: 06 Jan 2008

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 1,568 (20,632)

Citation 13

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17.

The Role of Supplementary Statements with Management Earnings Forecasts

Downloads 1,503 (22,056)

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The Role of Supplementary Statements with Management Earnings Forecasts

Number of pages: 42 Posted: 29 Sep 2000

Amy P. Hutton, Gregory S. Miller and Douglas J. Skinner

Boston College - Carroll School of Management, University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business

Downloads 1,503 (21,662)

Citation 42

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The Role of Supplementary Statements with Management Earnings Forecasts

Tuck Business School Working Paper No. 03-29; Harvard NOM Working Paper No. 03-53

Posted: 03 Oct 2003

Amy P. Hutton, Gregory S. Miller and Douglas J. Skinner

Boston College - Carroll School of Management, University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business

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18.

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

Chicago Booth Research Paper No. 15-06

Number of pages: 20 Posted: 08 Feb 2015

Gregory S. Miller and Douglas J. Skinner

University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business

Downloads 1,342 (26,057)

Citation 90

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19.

Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance

Downloads 1,200 (30,730)

Citation 92

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Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance

Number of pages: 49 Posted: 16 May 2006

Carol Anilowski Cain, Mei Feng and Douglas J. Skinner

Winston-Salem State University, University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business

Downloads 610 (76,108)

Citation 77

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Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance

Journal of Accounting & Economics (JAE), Vol. 44, No. 1-2, pp. 36-63, 2007

Number of pages: 49 Posted: 21 Aug 2007

Carol Anilowski Cain, Mei Feng and Douglas J. Skinner

Winston-Salem State University, University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business

Downloads 590 (79,305)

Citation 2

Abstract:

20.

The Role of the Media in Disseminating Insider-Trading News

Review of Accounting Studies, Forthcoming, Chicago Booth Research Paper No. 13-34, Fama-Miller Working Paper

Number of pages: 43 Posted: 19 Mar 2013 Last Revised: 01 Mar 2016

Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman

University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business

Downloads 1,151 (32,637)

Citation 29

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21.

Corporate Managers’ Perspectives on Forward-Looking Guidance: Survey Evidence

Number of pages: 71 Posted: 12 Sep 2022 Last Revised: 22 Sep 2023

Andrew C. Call, Paul Hribar, Douglas J. Skinner and David H. H. Volant

Arizona State University (ASU) - School of Accountancy, University of Iowa - Department of Accounting, The University of Chicago - Booth School of Business and Indiana University - Kelley School of Business

Downloads 987 (40,597)

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22.

Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies

Chicago Booth Research Paper No. 13-06

Number of pages: 75 Posted: 12 Nov 2011 Last Revised: 30 Apr 2016

Kazuo Kato, Meng Li and Douglas J. Skinner

Osaka University of Economics, Steed School of Accounting, University of Oklahoma and The University of Chicago - Booth School of Business

Downloads 976 (41,229)

Citation 5

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23.

Earnings Guidance and Market Uncertainty

Chicago Booth Research Paper No. 09-17, Journal of Accounting & Economics (JAE), Vol. 48, No. 1, pp.90-109, 2009

Number of pages: 54 Posted: 28 Apr 2008 Last Revised: 14 Sep 2011

Jonathan L. Rogers, Douglas J. Skinner and Andrew Van Buskirk

University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Downloads 926 (44,360)

Citation 41

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24.

Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated

The Accounting Review, Vol. 84, No. 5, September 2009

Number of pages: 51 Posted: 08 Sep 2006 Last Revised: 29 Dec 2012

Kazuo Kato, Douglas J. Skinner and Michio Kunimura

Osaka University of Economics, The University of Chicago - Booth School of Business and Meijo University

Downloads 884 (47,272)

Citation 5

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25.

Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance

AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 53 Posted: 04 Aug 2005

Carol Anilowski Cain, Mei Feng and Douglas J. Skinner

Winston-Salem State University, University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business

Downloads 865 (48,679)

Citation 1

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26.

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Number of pages: 32 Posted: 16 Sep 1996

Richard M. Frankel, Marilyn F. Johnson and Douglas J. Skinner

Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business

Downloads 850

Citation 70

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27.

The Evolution of Audit Market Structure and the Emergence of the Big 4: Evidence from Australia

Chicago Booth Research Paper No. 14-13

Number of pages: 58 Posted: 02 May 2014 Last Revised: 12 Jul 2023

Colin Ferguson, Matt Pinnuck and Douglas J. Skinner

University of Melbourne - Faculty of Business and Economics (Deceased), University of Melbourne - Department of Accounting and The University of Chicago - Booth School of Business

Downloads 827 (51,871)

Citation 8

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28.

The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks

Journal of Accounting & Economics (JAE), Forthcoming

Number of pages: 58 Posted: 10 Oct 2005 Last Revised: 21 Sep 2008

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 809 (53,406)

Citation 1

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29.

Earnings Disclosures and Stockholder Lawsuits

Number of pages: 46 Posted: 05 Jun 1995

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 674 (67,957)

Citation 125

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30.

Moving Forward: Management Guidance and Earnings Announcement Returns

Number of pages: 56 Posted: 30 Sep 2020

Yao Lu and Douglas J. Skinner

Cornell University - Samuel Curtis Johnson Graduate School of Management and The University of Chicago - Booth School of Business

Downloads 599 (78,812)

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31.

Accounting Research in the Japanese Setting

Chicago Booth Research Paper No. 11-32

Number of pages: 11 Posted: 08 Sep 2011

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 564 (84,973)

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32.

How Should We Think About Earnings Quality? A Discussion of 'Earnings Quality: Evidence from the Field'

Number of pages: 23 Posted: 19 Oct 2013

Mark W. Nelson and Douglas J. Skinner

Cornell University - Samuel Curtis Johnson Graduate School of Management and The University of Chicago - Booth School of Business

Downloads 527 (92,495)

Citation 12

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33.

Discussion of 'The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting'

Number of pages: 16 Posted: 06 Jan 2008

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 473 (105,432)

Citation 4

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34.

Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism

Number of pages: 78 Posted: 29 Dec 2020 Last Revised: 15 Jul 2022

Mark G. Maffett, Anya Nakhmurina and Douglas J. Skinner

University of Miami - Department of Accounting, Yale School of Management and The University of Chicago - Booth School of Business

Downloads 412 (123,986)

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35.

Discussion of 'Accounting Standards and Debt Covenants: Has the 'Balance Sheet Approach' Led to a Decline in the Use of Balance Sheet Covenants?'

Number of pages: 16 Posted: 12 Nov 2011

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 276 (191,021)

Citation 9

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36.

Do Actions Speak Louder Than Words? The Relation Between Payouts and Guidance Since 2000

Chicago Booth Research Paper No. 23-02

Number of pages: 57 Posted: 11 Jan 2023 Last Revised: 31 Aug 2023

Yao Lu and Douglas J. Skinner

Cornell University - Samuel Curtis Johnson Graduate School of Management and The University of Chicago - Booth School of Business

Downloads 246 (214,236)

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37.

Bid-Ask Spreads around Earnings Announcements: Evidence from the NASDAQ National Market System

Number of pages: 37 Posted: 08 Sep 2012

Douglas J. Skinner

The University of Chicago - Booth School of Business

Downloads 235 (223,990)

Citation 6

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38.

Employee Stock Options, Eps Dilution, and Stock Repurchases

Posted: 28 Nov 2003

Daniel A. Bens, Venky Nagar, Douglas J. Skinner and M.H. Franco Wong

INSEAD, University of Michigan, Stephen M. Ross School of Business, The University of Chicago - Booth School of Business and University of Toronto - Rotman School of Management

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39.

Should Firms Disclose Everything to Everybody? A Discussion of 'Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure'

Posted: 18 Jan 2003

Douglas J. Skinner

The University of Chicago - Booth School of Business

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40.

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Posted: 16 Nov 1999

Richard M. Frankel, Marilyn F. Johnson and Douglas J. Skinner

Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and The University of Chicago - Booth School of Business

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41.

Reversal of Fortune: Dividend Policy and the Disappearance of Sustained Earnings Growth

Posted: 14 Sep 1999

Harry DeAngelo, Linda DeAngelo and Douglas J. Skinner

University of Southern California - Marshall School of Business - Finance and Business Economics Department, University of Southern California - Marshall School of Business - Finance and Business Economics Department and The University of Chicago - Booth School of Business

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42.

Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109

The Accounting Review, Vol 73, No 2, April 1998

Posted: 03 Aug 1998

Gregory S. Miller and Douglas J. Skinner

University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business

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43.

Earnings Management and Deferred Taxes: The Valuation Allowance for Deferred Tax Assets

Posted: 16 Jun 1998

Gregory S. Miller and Douglas J. Skinner

University of Michigan, Stephen M. Ross School of Business and The University of Chicago - Booth School of Business

Douglas J. Skinner

The University of Chicago - Booth School of Business

Sidney Davidson Distinguished Service Professor of Accounting

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Scholarly Papers (43)

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