Sara Toynbee

University of Texas at Austin

2317 Speedway

Austin, TX 78712

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 19,864

SSRN RANKINGS

Top 19,864

in Total Papers Downloads

3,970

SSRN CITATIONS
Rank 39,197

SSRN RANKINGS

Top 39,197

in Total Papers Citations

10

CROSSREF CITATIONS

9

Scholarly Papers (9)

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 931 (38,445)
Citation 4

Abstract:

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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
University of Washington, Brigham Young University - Marriott School of Business and University of Texas at Austin
Downloads 755 (51,120)
Citation 4

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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
University of Iowa, The University of Texas at Austin, University of Texas at Austin - Department of Accounting and University of Texas at Austin
Downloads 656 (61,754)
Citation 3

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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
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 532 (80,173)
Citation 2

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

5.

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 269 (172,503)
Citation 1

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intangible assets; goodwill; business combinations; mergers and acquisitions

6.

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

Number of pages: 50 Posted: 14 Apr 2021 Last Revised: 06 Sep 2022
University of Washington, City University of NY, Baruch College, Zicklin School of Business and University of Texas at Austin
Downloads 264 (175,852)
Citation 3

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Non-GAAP earnings, valuation, analysts, information processing costs

7.

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 251 (185,612)

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

8.

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

Number of pages: 55 Posted: 26 Feb 2022 Last Revised: 19 Jul 2022
Dain C. Donelson, Matthew Kubic and Sara Toynbee
University of Iowa, University of Texas at Austin and University of Texas at Austin
Downloads 211 (218,286)

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SEC enforcement, regulatory inconsistency, fiscal year, performance reporting

9.

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

Number of pages: 43 Posted: 04 Oct 2022
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 101 (392,647)

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