Sara Toynbee

University of Texas at Austin

2317 Speedway

Austin, TX Texas 78712

United States

  • University of Texas at Austin

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 17,130

SSRN RANKINGS

Top 17,130

in Total Papers Downloads

5,138

SSRN CITATIONS
Rank 23,993

SSRN RANKINGS

Top 23,993

in Total Papers Citations

40

CROSSREF CITATIONS

7

Scholarly Papers (10)

Actions:
Email selected abstracts
1.

The Changing Implications of Research and Development Expenditures for Future Profitability

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 01 Mar 2014 Last Revised: 14 Jan 2020
Asher Curtis, Sarah E. McVay and Sara Toynbee
University of Washington, University of Washington and University of Texas at Austin
Downloads 1,014 (38,998)
Citation 17

Abstract:

Loading...

R&D; Earnings Implications; Capital Markets; Analysts; Investors

2.

Historical Cost Measurement and the Use of DuPont Analysis by Market Participants

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 20 Aug 2010 Last Revised: 04 Oct 2016
Asher Curtis, Melissa F. Lewis-Western and Sara Toynbee
University of Washington, Brigham Young University - Marriott School of Business and University of Texas at Austin
Downloads 769 (57,059)
Citation 8

Abstract:

Loading...

DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

3.

The Need to Validate Exogenous Shocks: Shareholder Derivative Litigation, Universal Demand Laws and Firm Behavior

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 67 Posted: 30 Sep 2020 Last Revised: 22 Jun 2021
Dain C. Donelson, Laura Kettell, John M. McInnis and Sara Toynbee
University of Iowa, University of Colorado Boulder, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 714 (63,136)
Citation 12

Abstract:

Loading...

Derivative Litigation; Universal Demand, Securities Class Actions, Litigation Risk, Financial Reporting, Compensation, Corporate Governance

4.

Implied Tradeoffs of CFO Accounting Expertise: Evidence from Firm-Manager Matching

Number of pages: 59 Posted: 25 Oct 2016 Last Revised: 15 Apr 2020
Darren Bernard, Weili Ge, Dawn A. Matsumoto and Sara Toynbee
University of Washington - Department of Accounting, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of Texas at Austin
Downloads 579 (82,028)
Citation 2

Abstract:

Loading...

Firm-manager matching, CFO expertise, top management team, Chief Financial Officer

5.

The SEC's September Spike: Regulatory Inconsistency within the Fiscal Year

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 72 Posted: 26 Feb 2022 Last Revised: 05 Aug 2023
Dain C. Donelson, Matthew Kubic and Sara Toynbee
University of Iowa, University of Texas at Austin and University of Texas at Austin
Downloads 464 (107,693)
Citation 1

Abstract:

Loading...

SEC enforcement, regulatory inconsistency, fiscal year, performance reporting

6.

Confused Readers: A Modular Measure of Business Complexity

Number of pages: 63 Posted: 25 Jun 2023 Last Revised: 11 Oct 2023
Darren Bernard, Elizabeth Blankespoor, Ties de Kok and Sara Toynbee
University of Washington - Department of Accounting, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of Texas at Austin
Downloads 436 (116,496)
Citation 1

Abstract:

Loading...

complexity, textual analysis, GPT, price formation, machine learning

7.

Tradeoffs in income statement and balance sheet preferences: Evidence from acquirers’ goodwill valuations

Number of pages: 40 Posted: 28 Oct 2019 Last Revised: 12 Oct 2022
Lisa Koonce, Sara Toynbee and Brian J. White
University of Texas, University of Texas at Austin and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 348 (149,456)

Abstract:

Loading...

intangible assets; goodwill; business combinations; mergers and acquisitions

8.

Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2021-0432
Number of pages: 56 Posted: 01 Apr 2021 Last Revised: 19 May 2022
Matthew Kubic and Sara Toynbee
University of Texas at Austin and University of Texas at Austin
Downloads 347 (150,852)

Abstract:

Loading...

SEC, comment letter, regulators, decision-making biases, continuity, rotation

9.

Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions

Number of pages: 54 Posted: 14 Apr 2021 Last Revised: 16 Jun 2023
Sarah E. McVay, Edgar Rodriguez-Vazquez and Sara Toynbee
University of Washington, City University of NY, Baruch College, Zicklin School of Business and University of Texas at Austin
Downloads 333 (156,668)
Citation 3

Abstract:

Loading...

Non-GAAP earnings, information processing costs, pricing efficiency

10.

When Disclosure Isn’t Enough: Evidence on Cursedness in Betting Markets

Number of pages: 43 Posted: 04 Oct 2022
Darren Bernard, Madi Kapparov, Sara Toynbee and John Wertz
University of Washington - Department of Accounting, London Business School, University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting
Downloads 134 (364,306)

Abstract:

Loading...

disclosure, cursedness, betting markets, ownership sales, regulatory interventions