Philip G. Berger

University of Chicago - Chookaszian Accounting Research Center

1101 East 58th Street

Chicago, IL 60637-1561

United States

SCHOLARLY PAPERS

26

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Top 6,096

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266

CROSSREF CITATIONS

36

Scholarly Papers (26)

Segment Profitability and the Proprietary and Agency Costs of Disclosure

Number of pages: 64 Posted: 24 Sep 2003
Philip G. Berger and Rebecca N. Hann
University of Chicago - Chookaszian Accounting Research Center and University of Maryland - Robert H. Smith School of Business
Downloads 1,797 (18,177)
Citation 61

Abstract:

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segment profitability, segment reporting, discretionary disclosure, proprietary costs, agency costs

Segment Profitability and the Proprietary and Agency Costs of Disclosure

The Accounting Review, Forthcoming
Posted: 13 Jan 2007
Philip G. Berger and Rebecca N. Hann
University of Chicago - Chookaszian Accounting Research Center and University of Maryland - Robert H. Smith School of Business

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segment profitability, segment reporting, discretionary disclosure, proprietary costs, agency costs

2.

Firm Specific Information and the Cost of Equity Capital

Number of pages: 34 Posted: 08 Jun 2006 Last Revised: 16 Apr 2018
Philip G. Berger, Huafeng (Jason) Chen and Feng Li
University of Chicago - Chookaszian Accounting Research Center, Fudan University - Fanhai International School of Finance (FISF) and Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 1,590 (22,342)
Citation 1

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information quality, the cost of equity capital, firm-specific information

Did the Dodd-Frank Whistleblower Provision Deter Accounting Fraud?

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 11 Jan 2022 Last Revised: 24 Jan 2022
Philip G. Berger and Heemin Lee
University of Chicago - Chookaszian Accounting Research Center and Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, City University of New York
Downloads 1,329 (28,716)
Citation 1

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Whistleblowing; Fraud; Dodd-Frank Act; False Claims Act

Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?

Journal of Accounting Research, Volume 60, Issue 4 (2022)
Posted: 03 Nov 2022
Philip G. Berger and Heemin Lee
University of Chicago - Chookaszian Accounting Research Center and Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, City University of New York

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whistleblowing; fraud; Dodd–Frank Act; False Claims Act

4.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Philip G. Berger, Michael Minnis and Andrew Sutherland
University of Chicago - Chookaszian Accounting Research Center, University of Chicago - Booth School of Business and Massachusetts Institute of Technology
Downloads 1,283 (30,807)
Citation 22

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commercial lending, monitoring, information economics, lending concentration, financial statements, bank regulation, auditing, hard and soft information, theory of the firm

5.

Segment Disclosures, Proprietary Costs, and the Market for Corporate Control

Number of pages: 69 Posted: 05 Feb 2003
Philip G. Berger and Rebecca N. Hann
University of Chicago - Chookaszian Accounting Research Center and University of Maryland - Robert H. Smith School of Business
Downloads 1,166 (35,238)
Citation 19

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discretionary disclosure, financial reporting, proprietary costs, corporate control, corporate governance

6.

Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures

Stanford University Graduate School of Business Research Paper No. 19-23, Management Science, Forthcoming
Number of pages: 88 Posted: 25 Apr 2019 Last Revised: 21 Jan 2024
Philip G. Berger, Jung Ho Choi and Sorabh Tomar
University of Chicago - Chookaszian Accounting Research Center, Stanford Graduate School of Business and Southern Methodist University (SMU) - Accounting Department
Downloads 721 (68,500)
Citation 12

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Competition, Cost innovation, Cost structure, Disaggregated cost disclosure, Performance, Performance dispersion, Proprietary costs, Voluntary disclosure

7.

Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data

US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
Number of pages: 57 Posted: 21 Sep 2009 Last Revised: 09 Dec 2009
INSEAD, University of Chicago - Chookaszian Accounting Research Center and INSEADUniversity of Utah
Downloads 685 (73,183)
Citation 26

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manufacturing plants, micro-level data, segment reporting, discretionary disclosure, agency

8.

Within-Firm Information Frictions and the Role of Managerial Reporting Quality in Investment Efficiency

Columbia Business School Research Paper No. 4286813
Number of pages: 57 Posted: 14 Dec 2022 Last Revised: 13 Mar 2024
Philip G. Berger, Feng Li, Lisa Yao Liu and M.H. Franco Wong
University of Chicago - Chookaszian Accounting Research Center, Shanghai Advanced Institute of Finance, Shanghai Jiaotong University, Columbia University - Columbia Business School and University of Toronto - Rotman School of Management
Downloads 552 (96,719)

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Managerial reporting, information asymmetry, information uncertainty, Sarbanes-Oxley, internal controls, investment efficiency, segment data.

9.

Do Analysts Say Anything About Earnings Without Revising Their Earnings Forecasts?

Number of pages: 57 Posted: 08 Feb 2016
Philip G. Berger, Charles (Chad) Ham and Zachary Kaplan
University of Chicago - Chookaszian Accounting Research Center, Indiana University - Kelley School of Business and Washington University in St. Louis - John M. Olin Business School
Downloads 485 (112,508)
Citation 17

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sell-side analysts, analyst incentives, earnings forecasts, forecast bias

10.

Dynamic CEO-Board Cultural Proximity

Number of pages: 50 Posted: 23 May 2023 Last Revised: 19 Jul 2023
Philip G. Berger, Wei Cai and Lin Qiu
University of Chicago - Chookaszian Accounting Research Center, Columbia Business School and Purdue University
Downloads 435 (127,948)

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CEO-board cultural proximity; CEO-board dynamics

11.

Managerial Entrenchment and Capital Structure Decisions

NYU Working Paper No. FIN-95-011
Number of pages: 38 Posted: 11 Nov 2008
Philip G. Berger, Eli Ofek and David Yermack
University of Chicago - Chookaszian Accounting Research Center, New York University (NYU) - Department of Finance and New York University (NYU) - Stern School of Business
Downloads 250 (231,849)

Abstract:

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12.

Supply Chain Shocks and Firm Productivity: The Role of Accounting Information Quality

Chicago Booth Research Paper No. 24-01
Number of pages: 64 Posted: 04 Jan 2024
Philip G. Berger and Rimmy E. Tomy
University of Chicago - Chookaszian Accounting Research Center and University of Chicago
Downloads 208 (276,182)

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TFP, Accounting quality, Supply chain shock, Productivity

13.
Downloads 203 (282,416)
Citation 4

Causes and Effects of Corporate Refocusing Programs

NYU Working Paper No. FIN-95-012
Number of pages: 46 Posted: 11 Nov 2008
Philip G. Berger and Eli Ofek
University of Chicago - Chookaszian Accounting Research Center and New York University (NYU) - Department of Finance
Downloads 116 (450,871)
Citation 2

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Causes and Effects of Corporate Refocusing Programs

NYU Working Paper No. FIN-98-008
Number of pages: 42 Posted: 07 Nov 2008
Philip G. Berger and Eli Ofek
University of Chicago - Chookaszian Accounting Research Center and New York University (NYU) - Department of Finance
Downloads 87 (551,791)

Abstract:

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14.

Investor Valuation of the Abandonment Option

NYU Working Paper No. FIN-95-010
Number of pages: 50 Posted: 11 Nov 2008
Philip G. Berger, Eli Ofek and Itzhak Swary
University of Chicago - Chookaszian Accounting Research Center, New York University (NYU) - Department of Finance and affiliation not provided to SSRN
Downloads 173 (325,946)

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15.

Employer and Employee Responses to Generative AI: Early Evidence

Number of pages: 79 Posted: 27 Jun 2024
Philip G. Berger, Wei Cai, Lin Qiu and Cindy Xinyi Shen
University of Chicago - Chookaszian Accounting Research Center, Columbia Business School, Purdue University and Stanford Graduate School of Business
Downloads 57 (686,259)

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Generative AI, Employer and Employee Response, Labor Market

16.

How Do Multiple Regulators Regulate? Evidence from Fairness Opinion Providers' Conflict of Interest Disclosures

Number of pages: 50
University of Chicago - Chookaszian Accounting Research Center, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Bocconi University - Department of Accounting and Columbia University - Columbia Business School
Downloads 5

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Conflict of Interest, Disclosure, Fairness Opinion, Mergers and Acquisitions, Enforcement, FINRA, SEC, Court system, multiple regulators JEL Classification: K22, M48, G28, G34, G38

17.

Discussion of 'Anomalous Stock Returns Around Internet Firms' Earnings Announcements'

Posted: 05 Feb 2003
Philip G. Berger
University of Chicago - Chookaszian Accounting Research Center

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capital market, market efficiency, price pressure

18.

The Impact of SFAS No. 131 on Information and Monitoring

Journal of Accounting Research. Vol. 41, pp. 163-223. May 2003
Posted: 16 Jan 2003
Philip G. Berger and Rebecca N. Hann
University of Chicago - Chookaszian Accounting Research Center and University of Maryland - Robert H. Smith School of Business

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segment disclosures, financial reporting, regulation, capital market, analysts' forecasts, corporate governance

19.

A Simultaneous Equations Analysis of Forecast Accuracy, Analyst Following, and Trading Volume

Posted: 15 Nov 1999
Andrew W. Alford and Philip G. Berger
Goldman, Sachs & Co. and University of Chicago - Chookaszian Accounting Research Center

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20.

Causes and Effects of Corporate Refocusing

Posted: 08 Dec 1998
Philip G. Berger and Eli Ofek
University of Chicago - Chookaszian Accounting Research Center and New York University (NYU) - Department of Finance

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21.

Investor Valuation of the Abandonment Option

Posted: 05 Jul 1998
Philip G. Berger, Eli Ofek and Itzahk Swary
University of Chicago - Chookaszian Accounting Research Center, New York University (NYU) - Department of Finance and Tel Aviv University - Faculty of Management

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22.

The Role of Taxes, Financial Reporting, and Other Market Imperfections in Structuring Divisive Reorganizations

Posted: 30 Jun 1998
Andrew W. Alford and Philip G. Berger
Goldman, Sachs & Co. and University of Chicago - Chookaszian Accounting Research Center

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23.

The Effect of Extreme Accounting Events on Analyst Following and Forecast Accuracy

Posted: 28 Jul 1997
Andrew W. Alford and Philip G. Berger
Goldman, Sachs & Co. and University of Chicago - Chookaszian Accounting Research Center

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24.

Managerial Entrenchment and Capital Structure Decisions

J. OF FINANCE, Vol. 52 No. 4, September 1997
Posted: 07 Jul 1997
Philip G. Berger, Eli Ofek and David Yermack
University of Chicago - Chookaszian Accounting Research Center, New York University (NYU) - Department of Finance and New York University (NYU) - Stern School of Business

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25.

Causes and Effects of Corporate Refocusing Programs

Posted: 05 May 1997
Philip G. Berger and Eli Ofek
University of Chicago - Chookaszian Accounting Research Center and New York University (NYU) - Department of Finance

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Bustup Takeovers of Value-Destroying Diversified Firms

J. OF FINANCE, Vol. 51 No. 4, September 1996
Posted: 02 Sep 1996
Philip G. Berger and Eli Ofek
University of Chicago - Chookaszian Accounting Research Center and New York University (NYU) - Department of Finance

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Bustup Takeovers of Value-Destroying Diversified Firms

Posted: 04 Apr 1995
Eli Ofek and Philip G. Berger
New York University (NYU) - Department of Finance and University of Chicago - Chookaszian Accounting Research Center

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