Charles E. Wasley

University of Rochester - Simon Business School

Research Associate Professor

Rochester, NY 14627

United States

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 1,553

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Top 1,553

in Total Papers Downloads

16,010

CITATIONS
Rank 969

SSRN RANKINGS

Top 969

in Total Papers Citations

556

Scholarly Papers (22)

1.
Downloads 3,894 ( 1,679)
Citation 422

Performance Matched Discretionary Accrual Measures

Simon School of Business Working Paper No. FR 01-04; MIT Sloan Working Paper No. 4335-01
Number of pages: 47 Posted: 29 Mar 2001
S.P. Kothari, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Miami and University of Rochester - Simon Business School
Downloads 3,894 (1,652)
Citation 422

Abstract:

Earnings Management, Discretionary Accruals, Performance Matching

Performance Matched Discretionary Accrual Measures

Journal of Accounting & Economics, Vol. 39, No. 1, 2005
Posted: 10 Mar 2004
S.P. Kothari, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Miami and University of Rochester - Simon Business School

Abstract:

Discretionary accruals, earnings management, performance matching, discretionary-accruals models

2.

The Role of Self-Regulation in Corporate Governance: Evidence and Implications from The Netherlands

Simon School of Business Working Paper No. FR 00-20; ERIM Report Series Reference No. ERS-2001-87-F&A
Number of pages: 49 Posted: 14 Feb 2001
Abe de Jong, Douglas V. DeJong, Gerard Mertens and Charles E. Wasley
Erasmus University - Rotterdam School of Management, University of Iowa - Tippie College of Business, Erasmus University Rotterdam (EUR) - Department of Financial Management and University of Rochester - Simon Business School
Downloads 1,520 (8,287)
Citation 31

Abstract:

International economics, financial economics, law and economics, corporate governance

3.

Measuring Real Activity Management

Number of pages: 54 Posted: 24 Mar 2011 Last Revised: 06 Aug 2016
Daniel A. Cohen, Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management, University of Illinois at Chicago, University of Rochester - Simon Business School and Ohio State University (OSU) - Fisher College of Business
Downloads 1,408 (5,915)
Citation 3

Abstract:

Real activity management, real earnings management, earnings management, real activity models, test specification, meet or beat, earnings benchmarks, model specification

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Number of pages: 44 Posted: 11 Jan 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and University of Rochester - Simon Business School
Downloads 1,120 (13,969)
Citation 24

Abstract:

Market Mispricing, Market Efficiency, Accounting, OLS

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Vol. 45, Issue 5, pp. 1081-1114, December 2007
Number of pages: 34 Posted: 11 Dec 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and University of Rochester - Simon Business School
Downloads 12 (502,250)
Citation 24

Abstract:

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Forthcoming
Posted: 05 Jun 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and University of Rochester - Simon Business School

Abstract:

Market Mispricing, Market Efficiency, Accounting, OLS

5.
Downloads 1,015 ( 16,548)
Citation 18

Why Do Managers Voluntarily Issue Cash Flow Forecasts?

Simon School Working Paper No. FR 05-04
Number of pages: 59 Posted: 28 Jan 2005
Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 1,015 (16,243)
Citation 18

Abstract:

Voluntary Disclosure, Managment Forecasts, Cash Flow Forecasts

Why do Managers Voluntarily Issue Cash Flow Forecasts?

Posted: 03 Aug 2010
Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

6.

Research Design Issues and Related Inference Problems Underlying Tests of the Market Pricing of Accounting Information

Simon School Working Paper No. FR 04-15
Number of pages: 61 Posted: 13 Aug 2004
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and University of Rochester - Simon Business School
Downloads 904 (18,638)
Citation 11

Abstract:

7.

Income Conservatism in the U.S. Technology Sector

Simon School Working Paper No. FR 04-01
Number of pages: 62 Posted: 10 Feb 2004
Uday Chandra, Charles E. Wasley and Gregory B. Waymire
SUNY University at Albany, University of Rochester - Simon Business School and Emory University - Goizueta Business School
Downloads 765 (23,955)
Citation 15

Abstract:

8.

Soft-Talk Management Cash Flow Forecasts: Verifiability, Credibility and Stock Price Effects

Simon School Working Paper No. FR 06-01
Number of pages: 48 Posted: 10 Jan 2006 Last Revised: 31 Dec 2007
Yan Cao, Charles E. Wasley and Joanna Shuang Wu
Simon School, University of Rochester, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 701 (27,365)
Citation 2

Abstract:

Forecast verifiability, forecast bias, management cash flow forecasts

9.

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms' Disclosure Decisions

Number of pages: 58 Posted: 11 Dec 2007 Last Revised: 09 Oct 2009
Shane Heitzman, Charles E. Wasley and Jerold L. Zimmerman
University of Southern California - Marshall School of Business, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 645 (28,341)
Citation 15

Abstract:

Disclosure, Materiality

10.

Information Externalities Along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, UIC College of Business Administration Research Paper No. 10-09
Number of pages: 49 Posted: 04 May 2010 Last Revised: 16 Jan 2011
Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago, University of Rochester - Simon Business School and Ohio State University (OSU) - Fisher College of Business
Downloads 565 (34,241)

Abstract:

Information externalities, Information transfers, Customers, Suppliers, Supply Chain

11.

The Effect of R&D Inputs and Outputs on the Relation Between the Uncertainty of Future Operating Performance and R&D Expenditures

Simon School Working Paper No. FR 09-05
Number of pages: 44 Posted: 27 Jan 2009 Last Revised: 02 Jan 2010
Shail Pandit, Charles E. Wasley and Tzachi Zach
University of Illinois at Chicago, University of Rochester - Simon Business School and Ohio State University (OSU) - Fisher College of Business
Downloads 454 (39,363)
Citation 8

Abstract:

R&D, patents, patent citations

12.

Macroeconomic Uncertainty and Management Earnings Forecasts

Accounting Horizons, Forthcoming
Posted: 13 May 2010 Last Revised: 27 Oct 2015
Kyonghee Kim, Shail Pandit and Charles E. Wasley
University of Missouri at Columbia, University of Illinois at Chicago and University of Rochester - Simon Business School

Abstract:

Aggregate market uncertainty, macroeconomic uncertainty, market volatility, voluntary disclosure, management earnings forecasts, litigation risk

13.

Influential Observations and Inference in Accounting Research

Simon Business School Working Paper No. FR 14-06
Number of pages: 53 Posted: 14 Mar 2014 Last Revised: 24 Feb 2016
Andrew J. Leone, Miguel Minutti-Meza and Charles E. Wasley
University of Miami, University of Miami - School of Business Administration and University of Rochester - Simon Business School
Downloads 414 (28,801)
Citation 4

Abstract:

14.

Should Management Earnings Guidance be Pooled? Classifying Management Earnings Guidance into Capital Market, Opportunistic, and Disclose or Abstain Rationales: Implications for Research

Simon School Working Paper No. FR 12-03
Number of pages: 51 Posted: 04 Jan 2012 Last Revised: 26 Oct 2012
Edward Xuejun Li, Charles E. Wasley and Jerold L. Zimmerman
City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 361 (56,410)
Citation 1

Abstract:

Management forecasts, Guidance, Insider trading, Voluntary disclosure

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Simon Business School Working Paper No. FR 15-14
Number of pages: 59 Posted: 13 Mar 2015 Last Revised: 07 Jul 2016
Jaewoo Kim, Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 164 (150,289)

Abstract:

Accounting Choice, Earnings Management, Pensions, Mark-to-Market Accounting, Fair Value, Income Statement Classification, Non-GAAP Earnings, Macroeconomic Conditions

Economic Determinants of the Decision to Voluntarily Adopt Mark-to-Market Accounting for Pension Gains and Losses

Simon Business School Working Paper No. FR 14-21
Number of pages: 59 Posted: 04 Mar 2015
Jaewoo Kim, Charles E. Wasley and Joanna Shuang Wu
University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 117 (198,583)

Abstract:

Accounting choice; Fair value accounting; Mark-to-market accounting; Pensions; Non-GAAP earnings measures

16.

Soft-Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects

Simon School Working Paper No. FR 12-04
Number of pages: 61 Posted: 03 Jan 2012
Michael Dambra, Charles E. Wasley and Joanna Shuang Wu
SUNY at Buffalo - School of Management, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 224 (99,814)
Citation 1

Abstract:

management forecasts, cash flow forecasts, disclosure

17.

The Disclose or Abstain Incentive to Issue Management Guidance

Journal of Law, Finance & Accounting, Forthcoming, Simon School Working Paper No. FR 14-10
Number of pages: 48 Posted: 18 May 2014 Last Revised: 15 Feb 2016
Edward Xuejun Li, Charles E. Wasley and Jerold L. Zimmerman
City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 144 (98,583)
Citation 1

Abstract:

Management forecasts, guidance, insider trading, Rule 10b-5

18.

The Implications of Voluntary Disclosure for Research on the Asymmetric Timeliness of Earnings

Simon Business School Working Paper No. FR 16-04
Number of pages: 48 Posted: 18 Jul 2016 Last Revised: 20 Mar 2017
Michael Dambra, Bryce Schonberger and Charles E. Wasley
SUNY at Buffalo - School of Management, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 0 (170,790)

Abstract:

asymmetric timeliness, voluntary disclosure, management earnings forecasts, conservatism

19.

Economic Determinants of Changes in the Aggregate Earnings-Returns Relation Over Time

Simon Business School Working Paper No. FR 16-03
Number of pages: 52 Posted: 12 Mar 2016 Last Revised: 24 Mar 2016
Jaewoo Kim, Hunter Land, Bryce Schonberger and Charles E. Wasley
University of Rochester - Simon Business School, University of Rochester - Simon Business School, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 0 (170,790)

Abstract:

aggregate earnings-returns relation; aggregate earnings; Bureau of Economic Analysis; corporate profits; market returns; GAAP earnings

20.

The Joint Effects of Materiality Thresholds and Voluntary Disclosure Incentives on Firms’ Disclosure Decisions

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 08 Oct 2009
Shane Heitzman, Charles E. Wasley and Jerold L. Zimmerman
University of Southern California - Marshall School of Business, University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

Disclosure, Materiality

21.

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 University of Rochester - Simon Business School

Abstract:

22.

Estimating Response Coefficients: Pooled Versus Firm-Specific Models

Posted: 15 May 1995
Walter R. Teets and Charles E. Wasley
Gonzaga University and University of Rochester - Simon Business School

Abstract: