Sara Toynbee

University of Texas at Austin

2317 Speedway

Austin, TX Texas 78712

United States

  • University of Texas at Austin

SCHOLARLY PAPERS

12

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Top 14,155

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6,959

TOTAL CITATIONS
Rank 20,405

SSRN RANKINGS

Top 20,405

in Total Papers Citations

61

Scholarly Papers (12)

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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 1,143 (38,027)
Citation 18

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

2.

A Modular Measure of Business Complexity

Number of pages: 54 Posted: 25 Jun 2023 Last Revised: 10 Jan 2024
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 1,142 (38,090)
Citation 1

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

3.

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 806 (62,065)
Citation 10

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DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

4.

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 Griffin, John M. McInnis and Sara Toynbee
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Colorado at Boulder, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 777 (65,336)
Citation 17

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

5.

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 620 (86,945)
Citation 2

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

6.

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 Wisconsin - Madison - Department of Accounting and Information Systems, University of Texas at Austin and University of Texas at Austin
Downloads 533 (105,232)
Citation 7

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SEC enforcement, regulatory inconsistency, fiscal year, performance reporting

7.

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 464 (124,331)
Citation 6

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Non-GAAP earnings, information processing costs, pricing efficiency

8.

Cost-benefit tradeoffs in acquirers’ goodwill valuations

Forthcoming, Contemporary Accounting Research
Number of pages: 42 Posted: 28 Oct 2019 Last Revised: 01 Nov 2024
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 457 (126,634)

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intangible assets, goodwill, business combinations, cost-benefit tradeoff

9.

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 425 (138,011)

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

10.

The SEC Reorganization

Number of pages: 56 Posted: 04 Apr 2024
Nathan D. Herrmann, Matthew Kubic and Sara Toynbee
University of Texas at Austin, University of Texas at Austin and University of Texas at Austin
Downloads 229 (265,205)

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Securities and Exchange Commission, Enforcement, Regulatory Design, Specialization, Matrix Reporting

11.

Conflicted Regulators

Number of pages: 56 Posted: 26 Jun 2024
Matthew Kubic, Rui Silva and Sara Toynbee
University of Texas at Austin, University of Washington - Department of Accounting and University of Texas at Austin
Downloads 194 (311,043)

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conflict of interest, financial reporting oversight, prior experience, revolving door, SEC, comment letter

12.

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 169 (350,152)

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