Robert M. Bowen

Chapman University - The George L. Argyros School of Business & Economics

Professor of Accounting

333 N. Glassell

Orange, CA 92866

United States

http://www.chapman.edu/our-faculty/robert-bowen

University of Washington - Foster School of Business

Professor Emeritus of Accounting

Box 353226

University of Washington

Seattle, WA 98195-3226

United States

http://foster.uw.edu/faculty-research/directory/robert-bowen/

  • Chapman University - The George L. Argyros School of Business & Economics

    • Email
    • Tel: 206.334.0911

  • University of Washington - Foster School of Business

    • Email
    • Tel: 206.334.0911
SCHOLARLY PAPERS

25

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459

CROSSREF CITATIONS

47

Scholarly Papers (25)

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1.

Evidence on EVA

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999, DOI: https://doi.org/10.1111/j.1745-6622.1999.tb00008.x
Number of pages: 27 Posted: 16 Feb 2023
Gary C. Biddle, Robert M. Bowen and James S. Wallace
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 15,957 (421)
Citation 1

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EVA, Economic Value Added, Value Creation, Valuation

2.

Accounting Discretion, Corporate Governance and Firm Performance

Downloads 6,688 ( 1,926)

Accounting Discretion, Corporate Governance and Firm Performance

Number of pages: 65 Posted: 20 Jan 2004
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 6,688 (1,909)
Citation 98

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Accounting discretion, earnings smoothing, abnormal accruals, corporate governance, managerial opportunism, signaling, firm performance.

Accounting Discretion, Corporate Governance and Firm Performance

Contemporary Accounting Research, Forthcoming
Posted: 15 Oct 2007
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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Accounting discretion, earnings smoothing, abnormal accruals, corporate governance

3.

Does Eva Beat Earnings? Evidence on Associations with Stock Returns and Firm Values

Journal of Accounting & Economics (JAE), 1997
Number of pages: 43 Posted: 12 Jun 2002
Gary C. Biddle, Robert M. Bowen and James S. Wallace
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 4,258 (4,139)
Citation 28

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Value-relevance, relative information content, incremental information content, firm market value, economic value added, EVA, residual income, economic profits, earnings, cash from operations, charge for capital

4.

Economic and Industry Determinants of Accounting Method Choice

Number of pages: 50 Posted: 27 Jun 2000
Robert M. Bowen, Larry DuCharme and D. Shores
Chapman University - The George L. Argyros School of Business & Economics, University of Washington and University of Washington - Department of Accounting
Downloads 1,927 (14,934)
Citation 7

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5.

Determinants of Economic and Accounting Components of Residual Income: An Application to the Pharmaceutical Industry

Number of pages: 53 Posted: 08 May 2000
Robert M. Bowen and D. Shores
Chapman University - The George L. Argyros School of Business & Economics and University of Washington - Department of Accounting
Downloads 1,799 (16,621)
Citation 1

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6.

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Downloads 1,570 (20,465)

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Sauder School of Business Working Paper
Number of pages: 57 Posted: 23 Jul 2003
Robert M. Bowen, Xia Chen and Qiang Cheng
Chapman University - The George L. Argyros School of Business & Economics, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,570 (20,112)
Citation 46

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Analyst coverage, information asymmetry, cost of capital, seasoned equity offering

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Contemporary Accounting Research 25 (3): 657-699, Fall 2008
Posted: 23 Oct 2007 Last Revised: 05 Mar 2014
Robert M. Bowen, Xia Chen and Qiang Cheng
Chapman University - The George L. Argyros School of Business & Economics, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Analyst coverage, information asymmetry, cost of raising capital, seasoned equity offering

7.

A Practical Guide to using Path Analysis: Mediation and Moderation in Accounting Research

Number of pages: 53 Posted: 18 Feb 2021 Last Revised: 30 Apr 2023
S. Jane (Kennedy) Jollineau and Robert M. Bowen
Chapman University - The George L. Argyros School of Business & Economics and Chapman University - The George L. Argyros School of Business & Economics
Downloads 1,500 (22,046)

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theory-based model-building, path analysis, statistics, method, mediation, moderation, indirect versus direct effects, interaction, mechanisms, PROCESS, structural equation modeling (SEM), bootstrapping, confidence intervals

8.

Determinants of Revenue Reporting Practices for Internet Firms

Downloads 1,236 (29,270)

Determinants of Revenue Reporting Practices for Internet Firms

Number of pages: 50 Posted: 25 Jan 2001
Robert M. Bowen, Angela K. Davis and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,236 (28,783)
Citation 5

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Determinants of Revenue Reporting Practices for Internet Firms

Posted: 14 Oct 2002
Robert M. Bowen, Angela K. Davis and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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tax, VAT, fiscal policy

9.

Do Conference Calls Affect Analysts' Forecasts?

Downloads 1,130 (33,313)

Do Conference Calls Affect Analysts' Forecasts?

Number of pages: 47 Posted: 20 Apr 2000
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and University of Washington - Department of Accounting
Downloads 1,130 (32,828)
Citation 66

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

Do Conference Calls Affect Analysts' Forecasts?

Posted: 06 Feb 2002
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and University of Washington - Department of Accounting

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conference calls, security analysts, forecast error, forecast dispersion, disclosure, information environment, Reg FD

10.

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Downloads 1,093 (34,891)
Citation 31

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 52 Posted: 15 Mar 2006 Last Revised: 16 Mar 2010
Robert M. Bowen, Andrew C. Call and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, Arizona State University (ASU) - School of Accountancy and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,093 (34,397)
Citation 31

Abstract:

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whistle-blowing, corporate governance, fraud

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Accounting Review, Vol. 85, No. 4, 2010
Posted: 24 Mar 2010
Robert M. Bowen, Andrew C. Call and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, Arizona State University (ASU) - School of Accountancy and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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Whistle-blowing, financial misdeeds, earnings management, corporate governance

11.

Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions

Number of pages: 45 Posted: 16 Jun 2003
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and University of Washington - Department of Accounting
Downloads 979 (40,837)
Citation 54

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press release, emphasis, metrics, disclosure, pro forma and GAAP earnings, determinants, stock market reactions

12.

Finding Needles in a Haystack: Using Data Analytics to Improve Fraud Prediction

Number of pages: 53 Posted: 07 Apr 2015 Last Revised: 21 Apr 2016
Johan Perols, Robert M. Bowen, Carsten Zimmermann and Basamba Samba
University of San Diego - Department of Accountancy, Chapman University - The George L. Argyros School of Business & Economics, University of San Diego - School of Business Administration and Independent
Downloads 692 (65,323)
Citation 16

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Financial statement fraud, Data analytics, Fraud rarity, Risk assessment, Data rarity, Data imbalance, Undersampling

13.

Stakeholders' Implicit Claims and Accounting Method Choice

Number of pages: 36 Posted: 15 May 1995 Last Revised: 21 Jul 2018
Robert M. Bowen, Larry DuCharme and D. Shores
Chapman University - The George L. Argyros School of Business & Economics, University of Washington and University of Washington - Department of Accounting
Downloads 636 (72,847)
Citation 59

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14.

CEO Extraversion and the Cost of Equity Capital

Number of pages: 74 Posted: 19 Apr 2019 Last Revised: 06 Sep 2023
Biljana Adebambo, Robert M. Bowen, Shavin Malhotra and Pengcheng Zhu
University of San Diego, Chapman University - The George L. Argyros School of Business & Economics, University of Waterloo and University of San Diego
Downloads 635 (73,107)
Citation 2

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CEO personality, extraversion, cost of equity capital, risk taking, firm valuation, capital issuance, firm efficiency

15.

CEO-CFO Compatibility and Audit Engagement Risk

Number of pages: 48 Posted: 01 Nov 2019 Last Revised: 06 Sep 2022
Robert M. Bowen, S. Jane (Kennedy) Jollineau, Sarah C Lyon, Shavin Malhotra and Pengcheng Zhu
Chapman University - The George L. Argyros School of Business & Economics, Chapman University - The George L. Argyros School of Business & Economics, University of San Diego, University of Waterloo and University of San Diego
Downloads 619 (75,412)
Citation 1

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top management team (TMT); audit fees; engagement risk; CEO-CFO harmony and compatibility; personality similarities and differences; auditor tenure

16.

Economic Value Added: Some Empirical Evidence

Managerial Finance, Vol. 24, No. 11, 1998
Number of pages: 12 Posted: 15 Jun 2011
Gary C. Biddle, Robert M. Bowen and James S. Wallace
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 400 (127,616)
Citation 1

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17.

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Downloads 337 (154,070)
Citation 2

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Number of pages: 49 Posted: 29 Jun 2011 Last Revised: 19 Sep 2013
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 337 (153,047)
Citation 2

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Accounting practices, compensation, governance, transparency, investment, financing, selection, influence, activism, board composition

Is Warren Buffett's Commentary on Accounting, Governance and Investing Practices Reflected in the Investment Decisions and Subsequent Influence of Berkshire Hathaway?

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Robert M. Bowen, Shivaram Rajgopal and Mohan Venkatachalam
Chapman University - The George L. Argyros School of Business & Economics, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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18.

Inside the 'Black Box' of Private In-House Meetings

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 11 Jul 2017 Last Revised: 29 Nov 2017
Robert M. Bowen, Shantanu Dutta, Songlian Tang, Songlian Tang and PengCheng Zhu
Chapman University - The George L. Argyros School of Business & Economics, The University of Ontario Institute of Technology (UOIT), CUNY Baruch CollegeEast China University of Science and Technology (ECUST) and University of San Diego
Downloads 326 (159,724)
Citation 7

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disclosure, private meetings, private information, insider trading, content analysis

19.

Market Reactions to Policy Deliberations on Fair Value Accounting and Impairment Rules During the Financial Crisis of 2008-2009

Columbia Business School Research Paper No. 13-73
Number of pages: 40 Posted: 19 Sep 2013
Robert M. Bowen and Urooj Khan
Chapman University - The George L. Argyros School of Business & Economics and University of Texas at Austin - Red McCombs School of Business
Downloads 295 (177,406)
Citation 6

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Fair Value Accounting, Impairment Rules, Banks, Financial Crisis, Stock Market Reactions

20.

Are Financially Constrained Firms More Prone to Financial Restatements?

Number of pages: 60 Posted: 31 Jul 2018
Robert M. Bowen, Shantanu Dutta and Pengcheng Zhu
Chapman University - The George L. Argyros School of Business & Economics, The University of Ontario Institute of Technology (UOIT) and University of San Diego
Downloads 238 (219,912)
Citation 1

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financial constraints, restatements, discretionary accruals, firm performance, informational complexity, financial leverage, investment opportunities, financing needs, text-based measures

21.

Does corporate governance quality influence insider trading around private meetings between managers and investors?

Number of pages: 52 Posted: 19 Feb 2020 Last Revised: 03 Jul 2022
Robert M. Bowen, Shantanu Dutta, Songlian Tang, Songlian Tang and PengCheng Zhu
Chapman University - The George L. Argyros School of Business & Economics, The University of Ontario Institute of Technology (UOIT), CUNY Baruch CollegeEast China University of Science and Technology (ECUST) and University of San Diego
Downloads 210 (247,704)
Citation 1

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private in-house meetings, site visits, corporate governance, disclosure, insider trading, fair disclosure regulation, China

22.

Does Stricter Disclosure Regulation of Private Meetings Improve the Information Environment?

Number of pages: 55 Posted: 03 Nov 2020
Robert M. Bowen, Shantanu Dutta, Songlian Tang, Songlian Tang and Pengcheng Zhu
Chapman University - The George L. Argyros School of Business & Economics, University of Ottawa - Telfer School of Management, CUNY Baruch CollegeEast China University of Science and Technology (ECUST) and University of San Diego
Downloads 179 (285,676)

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disclosure regulation, private meetings, site visits, mutual funds, stock volatility, information efficiency, information environment

23.

Blockholder Mutual Fund Participation in Private In-house Meetings

Number of pages: 61 Posted: 19 Feb 2020 Last Revised: 02 Sep 2022
Robert M. Bowen, Shantanu Dutta, Songlian Tang, Songlian Tang and PengCheng Zhu
Chapman University - The George L. Argyros School of Business & Economics, University of Ottawa - Telfer School of Management, CUNY Baruch CollegeEast China University of Science and Technology (ECUST) and University of San Diego
Downloads 104 (437,148)

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Institutional investors, mutual funds, private in-house meetings, site visits, disclosure, stock volatility, social bonding, trust

24.

The Information Game

The Information Game Robert M. Bowen; S. Jane Jollineau; Glenn Pfeiffer Issues in Accounting Education, Forthcoming, https://doi.org/10.2308/ISSUES-2020-027
Number of pages: 14 Posted: 03 Nov 2020
Robert M. Bowen, S. Jane (Kennedy) Jollineau and Glenn Pfeiffer
Chapman University - The George L. Argyros School of Business & Economics, Chapman University - The George L. Argyros School of Business & Economics and Chapman University - The George L. Argyros School of Business & Economics
Downloads 69 (561,382)
Citation 1

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information; accounting; auditing; stewardship; reliability; relevance; independence; market-based economies; game; classroom exercise; classroom resource; analogies

25.

Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions

Posted: 31 May 2005
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and University of Washington - Department of Accounting

Abstract:

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press release, emphasis, metrics, disclosure, pro forma and GAAP earnings, determinants, stock market reactions