David Burgstahler

University of Washington

Julius A. Roller Professor of Accounting

555 Paccar Hall, Box 353226

Seattle, WA 98195-3226

United States

  • University of Washington

    • Email
    • Tel: 206-543-6316
    • Fax: 206-685-9392
SCHOLARLY PAPERS

16

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289

Scholarly Papers (16)

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1.

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Downloads 5,498 ( 3,354)
Citation 186

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Number of pages: 49 Posted: 08 Jan 2004
David Burgstahler, Luzi Hail and Christian Leuz
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Downloads 5,498 (3,317)
Citation 186

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International accounting, Earnings management, Private companies, Legal system, Accounting harmonization, Earnings properties

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

Accounting Review, Vol. 81, No. 5, pp. 983-1016, 2006
Posted: 23 Mar 2006 Last Revised: 20 Nov 2011
David Burgstahler, Luzi Hail and Christian Leuz
University of Washington, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

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international accounting, earnings management, private companies, legal system, accounting harmonization, earnings properties

2.

Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure

Journal of Accounting & Economics 66 (2018) 94-122
Number of pages: 54 Posted: 22 Aug 2014 Last Revised: 21 Oct 2018
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 3,006 (9,111)
Citation 20

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proprietary costs, disclosure, mandatory audit, size management, private firms

3.

How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account

University of Washington Working Paper
Number of pages: 41 Posted: 17 Feb 2003
David Burgstahler, W. Brooke Elliott and Michelle Hanlon
University of Washington, University of Illinois at Urbana-Champaign and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,953 (18,154)
Citation 18

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deferred taxes, valuation allowance, net deferred tax asset

4.

The Materiality of Earnings Surprise

Number of pages: 48 Posted: 09 Aug 1999
William R. Kinney Jr., David Burgstahler and Roger D. Martin
University of Texas at Austin - Department of Accounting, University of Washington and University of Virginia - McIntire School of Commerce
Downloads 1,903 (18,919)
Citation 7

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5.

Time-Series Properties and Pricing of the Special Items Component of Earnings

Number of pages: 39 Posted: 18 May 1999
David Burgstahler, James J. Jiambalvo, Terry J. Shevlin and Terry J. Shevlin
University of Washington, University of Washington - Michael G. Foster School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 1,092 (43,386)
Citation 10

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6.

What Have We Learned About Earnings Management? Integrating Discontinuity Evidence

Number of pages: 35 Posted: 20 Jun 2011 Last Revised: 18 Jul 2015
David Burgstahler and Elizabeth Chuk
University of Washington and University of California, Irvine
Downloads 1,034 (46,801)
Citation 24

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earnings management, discontinuities

7.

Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality

Number of pages: 49 Posted: 20 Mar 2016 Last Revised: 27 Oct 2016
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 1,011 (48,323)
Citation 7

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disclosure incentives, public and private firms, financial reporting quality, enforcement

8.

Earnings Precision and the Relations between Earnings and Returns

Number of pages: 53 Posted: 30 Apr 2008 Last Revised: 23 Oct 2017
David Burgstahler and Elizabeth Chuk
University of Washington and University of California, Irvine
Downloads 877 (58,804)
Citation 12

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Earnings precision, earnings response coefficients, analyst forecasts, uncertainty

9.

Error Projection and Uncertainty in the Evaluation of Aggregate Error

Number of pages: 35 Posted: 21 Jan 1998
David Burgstahler, Steven M. Glover and James J. Jiambalvo
University of Washington, Brigham Young University and University of Washington - Michael G. Foster School of Business
Downloads 420 (149,148)
Citation 4

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10.

Managers' Financial Reporting Incentives

Forthcoming. Handbook on the Financial Reporting Environment (edited by W. Ge, A. Koester, and S. McVay, 2025), Edward Elgar Publishing Ltd.
Number of pages: 23
David Burgstahler and Elizabeth Chuk
University of Washington and University of California, Irvine
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11.

Full Cost Pricing and the Illusion of Satisficing

Posted: 18 Aug 1998
Eric W. Noreen and David Burgstahler
University of Washington and University of Washington

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12.

Earnings, Adaptation, and Equity Value

Posted: 30 Apr 1998
David Burgstahler and Ilia D. Dichev
University of Washington and Emory University - Department of Accounting

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13.

Earnings Management to Avoid Losses and Earnings Decreases

Posted: 25 Feb 1998
David Burgstahler and Ilia D. Dichev
University of Washington and Emory University - Department of Accounting

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15.

Earnings Management to Avoid Earnings Decreases and Losses

Journal of Accounting and Economics, Vol. 24, No. 1, 1997
Posted: 17 Sep 1997
David Burgstahler and Ilia D. Dichev
University of Washington and Emory University - Department of Accounting

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16.

Full-Cost Pricing and the Illusion of Satisficing

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, Vol 9, 1997
Posted: 18 Jun 1997
David Burgstahler and Eric W. Noreen
University of Washington and University of Washington

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