Craig Nichols

Syracuse University

Assistant Professor

900 S. Crouse Avenue

Syracuse, NY 13244-2130

United States

  • Syracuse University

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 2,899

SSRN RANKINGS

Top 2,899

in Total Papers Downloads

23,538

TOTAL CITATIONS
Rank 4,523

SSRN RANKINGS

Top 4,523

in Total Papers Citations

152

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

Identifying Overvalued Equity

Johnson School Research Paper Series No. #09-09
Number of pages: 60 Posted: 21 May 2008 Last Revised: 12 May 2014
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 6,632 (2,287)
Citation 6

Abstract:

Loading...

Overvalued Equity, Agency Costs, Earnings Manipulation, Earnings Overstatement, Financial Fraud, O-Score

2.

Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation

Number of pages: 60 Posted: 19 May 2005
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 3,784 (5,954)
Citation 33

Abstract:

Loading...

Earnings manipulation, accrual mispricing, future returns

3.

The Predictable Cost of Earnings Manipulation

Number of pages: 51 Posted: 17 Aug 2007
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 3,608 (6,455)
Citation 1

Abstract:

Loading...

Accrual Mispricing, Earnings Management, Asset pricing

4.

To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?

Number of pages: 36 Posted: 02 Aug 2011 Last Revised: 12 May 2014
Messod D. Beneish, Craig Nichols and Charles M.C. Lee
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Foster School of Business, University of Washington
Downloads 2,312 (13,084)
Citation 2

Abstract:

Loading...

forensic accounting, stock return prediction, earnings manipulation

5.

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management

Johnson School Research Paper Series No. 11-06
Number of pages: 46 Posted: 15 Jun 2006
Paul Hribar and Craig Nichols
University of Iowa - Department of Accounting and Syracuse University
Downloads 1,701 (21,298)
Citation 12

Abstract:

Loading...

Accruals, Earnings Management, Earnings Quality

6.

In Short Supply: Short Sellers and Stock Returns

Rock Center for Corporate Governance at Stanford University Working Paper No. 165
Number of pages: 55 Posted: 04 Dec 2013 Last Revised: 19 Apr 2015
Messod D. Beneish, Charles M.C. Lee and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Foster School of Business, University of Washington and Syracuse University
Downloads 1,582 (23,766)
Citation 30

Abstract:

Loading...

Short Selling, Overvaluation, Market Efficiency

7.

The Long and Short of the Accrual Anomaly

Number of pages: 52 Posted: 31 Jul 2006
Messod D. Beneish and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Syracuse University
Downloads 859 (57,252)

Abstract:

Loading...

Accrual Mispricing, Asymmetry, Risk, Earnings Management, Asset pricing

8.

Proprietary Costs and Other Determinants of Nonfinancial Disclosures*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 02 Sep 2009
Craig Nichols
Syracuse University
Downloads 803 (62,770)
Citation 12

Abstract:

Loading...

Disclosure, Guidance, Forecasts, Nonfinancial, Product Announcements, Business Expansion Announcements

9.

Publicly-Traded Versus Privately-Held: Implications for Bank Profitability, Growth, Risk, and Accounting Conservatism*

Number of pages: 45 Posted: 16 Sep 2004
Craig Nichols, James Michael Wahlen and Matthew M. Wieland
Syracuse University, Indiana University - Kelley School of Business - Department of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 627 (86,279)
Citation 34

Abstract:

Loading...

Banks, Agency Problems, Accounting, Conservatism, Profitability, Risk, Growth, Ownership Structure

10.

Does Conservative Stock Option Accounting Lead to Aggressive Cash Flow Reporting?

Number of pages: 37 Posted: 27 Jun 2007
Paul Hribar and Craig Nichols
University of Iowa - Department of Accounting and Syracuse University
Downloads 496 (115,891)
Citation 1

Abstract:

Loading...

Stock options, conservatism, earnings quality

11.

Inferring Aggregate Market Expectations from the Cross-Section of Stock Prices

Journal of Financial and Quantitative Analysis, Forthcoming
Number of pages: 70 Posted: 25 Jul 2017 Last Revised: 20 Oct 2022
Turan G. Bali, Craig Nichols and David Weinbaum
Georgetown University - McDonough School of Business, Syracuse University and Syracuse University
Downloads 467 (124,513)

Abstract:

Loading...

expected market returns; discount rate news; equity duration

12.

Do Firms’ Nonfinancial Disclosures Enhance the Value of Analyst Services?*

Number of pages: 44 Posted: 29 Aug 2009
Craig Nichols and Matthew M. Wieland
Syracuse University and Miami University of Ohio - Department of Accountancy
Downloads 443 (132,278)
Citation 19

Abstract:

Loading...

Security analysts, Forecast error, Forecast dispersion, Disclosure, Information environment, Reg FD

13.

Leases and Over-investment

Kelley School of Business Research Paper No. 19-27
Number of pages: 72 Posted: 17 Jun 2019
Timothy Eaton, Craig Nichols, James Michael Wahlen and Matthew M. Wieland
Miami University of Ohio - Department of Accountancy, Syracuse University, Indiana University - Kelley School of Business - Department of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 224 (272,797)
Citation 2

Abstract:

Loading...

Leases, Over-investment, Corporate Governance, Compensation, Sales and Earnings Growth, Stock Returns

14.

Earnings Manipulation and Expected Returns

Financial Analysts Journal, Vol. 69, No. 2, 2013
Posted: 31 Mar 2013
Messod D. Beneish, Charles M.C. Lee and Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Foster School of Business, University of Washington and Syracuse University

Abstract:

Loading...

Equity Investments, Fundamental Analysis (Sector, Industry, Company), Valuation of Individual Equity Securities, Company Analysis, Financial Statement Analysis, Financial Reporting Quality, Aggressive Financial Reporting Techniques