Douglas J. Skinner

The University of Chicago - Booth School of Business

Eric J. Gleacher Distinguished Service Professor of Accounting

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

39

DOWNLOADS
Rank 117

SSRN RANKINGS

Top 117

in Total Papers Downloads

65,371

CITATIONS
Rank 209

SSRN RANKINGS

Top 209

in Total Papers Citations

1,655

Scholarly Papers (39)

1.

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

Number of pages: 26 Posted: 08 May 2000
Patricia M. Dechow and Douglas J. Skinner
University of California, Berkeley - Accounting Group and The University of Chicago - Booth School of Business
Downloads 7,948 (435)
Citation 174

Abstract:

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 5,503 (880)
Citation 9

Abstract:

Audit quality, Auditor reputation, Japan

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 1,160 (12,826)
Citation 9

Abstract:

Audit quality, auditor reputation, Japan

3.

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 California, Berkeley - Accounting Group
Downloads 6,168 (689)
Citation 305

Abstract:

4.
Downloads 5,378 ( 933)
Citation 67

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 5,364 (919)
Citation 67

Abstract:

payout policy, dividends, stock repurchase

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 14 (478,598)
Citation 67
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Abstract:

corporate payout policy, dividends, stock repurchases

5.
Downloads 4,982 ( 1,057)
Citation 101

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 Arkansas, University of Tennessee, Haslam College of Business, Accounting and Information Management and The University of Chicago - Booth School of Business
Downloads 4,982 (1,044)
Citation 101

Abstract:

earnings momentum, earnings management, accruals, management incentives

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

Abstract:

Earnings momentum, earnings management, accruals, management incentives

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, Harvard University - Harvard Business School and The University of Chicago - Booth School of Business
Downloads 3,538 (1,681)
Citation 39

Abstract:

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 1,864 (5,808)
Citation 84

Abstract:

Payout Policy, Dividends, Stock Repurchases, Earnings

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 839 (20,955)
Citation 84

Abstract:

dividends, stock repurchases, payout policy, earnings

8.

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 Business School
Downloads 2,507 (3,247)
Citation 38

Abstract:

Dividends, Earnings Quality, Payout policy, Stock repurchases

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

USC CLEO Research Paper No. C02-17; USC FBE Working Paper No. 02-9
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 2,246 (4,208)
Citation 123

Abstract:

Dividends, earnings, concentration

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

Journal of Financial Economics, Forthcoming
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

Abstract:

10.

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 1,926 (3,379)
Citation 2

Abstract:

Dividends, Repurchases, Dividend signaling, Banks

11.

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 1,840 (5,879)
Citation 56

Abstract:

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 1,772 (6,137)
Citation 182

Abstract:

Debt covenants; Violations; Dealscan

The Role of Supplementary Statements with Management Earnings Forecasts

Tuck School of Business Working Paper No. 03-03
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 1,356 (9,989)
Citation 105

Abstract:

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

Abstract:

disclosure, earnings forecasts, forward-looking statements

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 and Douglas J. Skinner
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and The University of Chicago - Booth School of Business
Downloads 1,215 (11,914)

Abstract:

Accounting standards, FASB, politics, lobbying, economic consequences

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 and Douglas J. Skinner
Stanford University Graduate School of Business, University of Chicago - Booth School of Business and The University of Chicago - Booth School of Business

Abstract:

Accounting standards, economic consequences, FASB, lobbying, politics

15.

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 1,119 (10,700)
Citation 12

Abstract:

Litigation risk, Securities litigation, Corporate disclosure

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 1,072 (11,654)
Citation 16

Abstract:

Intangibles, Policy Recommendations, Disclosure

17.

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 845 (10,217)

Abstract:

Event Study, Insider trading, High Frequency Trading (HFT), EDGAR, SEC dissemination, SEC filings

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 425 (52,444)
Citation 24

Abstract:

earnings guidance, management forecasts, aggregate earnings, macroeconomic news

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 412 (54,485)
Citation 24

Abstract:

19.

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 756 (24,013)
Citation 6

Abstract:

Earnings guidance, management earnings forecasts

20.

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 691 (25,395)
Citation 33

Abstract:

21.

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 Sr.
Osaka University of Economics, The University of Chicago - Booth School of Business and Meijo University
Downloads 673 (26,597)
Citation 8

Abstract:

Management Forecasts, Disclosure, Litigation, Japan

22.

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 629 (28,903)
Citation 4

Abstract:

Japanese banks, Earnings management, Deferred taxes, Regulatory Capital, BIS Rules

23.

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 599 (16,701)

Abstract:

Conference calls, Disclosure, Media

24.

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 570 (19,666)

Abstract:

Insider trading, disclosure, dissemination, media

25.

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, University of Texas at Dallas - Naveen Jindal School of Management and The University of Chicago - Booth School of Business
Downloads 548 (26,695)
Citation 1

Abstract:

Japan, corporate governance, payout policy, dividends

26.

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 512 (39,046)
Citation 171

Abstract:

27.

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 432 (43,166)

Abstract:

28.

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 424 (51,226)
Citation 2

Abstract:

Lobbying, Fair value, Accounting Standards

29.

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 307 (60,824)
Citation 1

Abstract:

Earnings quality, earnings management, survey methods, CFO

30.

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 184 (115,281)
Citation 2

Abstract:

31.

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

Chicago Booth Research Paper No. 14-13
Number of pages: 81 Posted: 02 May 2014 Last Revised: 20 Jan 2016
Colin Ferguson, Matt Pinnuck and Douglas J. Skinner
University of Melbourne - Faculty of Business and Economics (Deceased), University of Melbourne - Department of Accounting and Business Information Systems and The University of Chicago - Booth School of Business
Downloads 178 (76,155)

Abstract:

32.

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 64 (218,576)
Citation 2

Abstract:

bid-ask spreads, earnings announcements

33.

Employee Stock Options, EPS Dilution, and Stock Repurchases

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 51-90, December 2003
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

Abstract:

earnings dilution, earnings management, earnings-per-share (EPS), employee stock options, stock buybacks, stock repurchases

34.

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

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 181-187, January 2003
Posted: 18 Jan 2003
Douglas J. Skinner
The University of Chicago - Booth School of Business

Abstract:

conference calls, disclosure, selective disclosure

35.

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Journal of Accounting Research, Vol 37, No 1, Spring 1999
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

Abstract:

36.

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

Abstract:

37.

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

Abstract:

38.

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

Abstract:

39.

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 0
Citation 86

Abstract: