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

SCHOLARLY PAPERS

22

DOWNLOADS
Rank 578

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Top 578

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38,241

SSRN CITATIONS
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SSRN RANKINGS

Top 4,520

in Total Papers Citations

217

CROSSREF CITATIONS

46

Scholarly Papers (22)

1.

Evidence on Eva

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999
Number of pages: 27 Posted: 20 Sep 1999
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 15,774 (205)
Citation 23

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Accounting Discretion, Corporate Governance and Firm Performance

14th Annual Conference on Financial Economics and Accounting (FEA); EFA 2003 Annual Conference Paper No. 127
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 Business School and Duke University - Fuqua School of Business
Downloads 6,381 (1,094)
Citation 89

Abstract:

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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 Business School and Duke University - Fuqua School of Business

Abstract:

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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 4,092 (2,419)
Citation 16

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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 1,865 (9,085)
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: 47 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 1,745 (10,114)
Citation 1

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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 and Singapore Management University
Downloads 1,511 (12,429)
Citation 29

Abstract:

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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 and Singapore Management University

Abstract:

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

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 Business School
Downloads 1,194 (17,937)
Citation 3

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Determinants of Revenue Reporting Practices for Internet Firms

Contemporary Accounting Research, Vol. 19, No. 4, Winter 2002
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 Business School

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tax, VAT, fiscal policy

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 Business School
Downloads 1,006 (23,180)
Citation 23

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 Business School

Abstract:

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

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 995 (23,556)
Citation 23

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

Do Conference Calls Affect Analysts' Forecasts?

The Accounting Review, April 2002
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.

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

14th Annual Conference on Financial Economics and Accounting (FEA)
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 916 (26,986)
Citation 48

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

11.

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 541 (54,810)
Citation 16

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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
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 365 (88,230)
Citation 6

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

13.

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 359 (89,906)
Citation 1

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14.

CEO Extraversion and the Cost of Equity Capital

Number of pages: 46 Posted: 19 Apr 2019 Last Revised: 17 Jun 2020
University of San Diego, Chapman University -- The George L. Argyros School of Business & Economics, University of Waterloo and University of San Diego
Downloads 308 (106,626)

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

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 Business School and Duke University - Fuqua School of Business
Downloads 278 (118,444)
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 Business School and Duke University - Fuqua School of Business

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16.

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 Columbia Business School - Accounting, Business Law & Taxation
Downloads 249 (133,451)
Citation 3

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

17.

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
Chapman University -- The George L. Argyros School of Business & Economics, The University of Ontario Institute of Technology (UOIT), East China University of Science and Technology (ECUST) and University of San Diego
Downloads 231 (143,634)
Citation 3

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

18.

CEO-CFO Personality Differences and Audit Fees: The Price of Conflict?

Number of pages: 51 Posted: 01 Nov 2019
Chapman University -- The George L. Argyros School of Business & Economics, The George L. Argyros School of Business & Economics, University of San Diego, University of Waterloo and University of San Diego
Downloads 182 (179,346)

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CEO-CFO conflict; cognitive conflict; affective conflict; personality differences; top management team (TMT) diversity; financial reporting risk; audit fees; engagement risk; board independence; auditor tenure

19.

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 143 (221,173)

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

20.

Does Corporate Governance Quality Influence Private In-House Meeting Frequency and Insider Trading?

Number of pages: 60 Posted: 19 Feb 2020
Chapman University -- The George L. Argyros School of Business & Economics, The University of Ontario Institute of Technology (UOIT), East China University of Science and Technology (ECUST) and University of San Diego
Downloads 74 (344,497)

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

21.

Mutual Fund Participation in Private In-house Meetings: Evidence from Firms Listed on the Shenzhen Stock Exchange

Number of pages: 58 Posted: 19 Feb 2020
Chapman University -- The George L. Argyros School of Business & Economics, University of Ottawa - Telfer School of Management, East China University of Science and Technology (ECUST) and University of San Diego
Downloads 32 (493,547)

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

22.

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

The Accounting Review, October 2005
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