Philip G. Berger

University of Chicago - Booth School of Business

Prof. Acctg. and Neubauer Family Faculty Fellow

5807 S. Woodlawn Avenue

Chicago, IL 60637

United States

SCHOLARLY PAPERS

18

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58

Scholarly Papers (18)

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 - Booth School of Business and University of Maryland - Robert H. Smith School of Business
Downloads 1,612 (9,885)
Citation 36

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 - Booth School of Business and University of Maryland - Robert H. Smith School of Business

Abstract:

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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 - Booth School of Business, Tsinghua University - PBC School of Finance and Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 1,269 (14,705)
Citation 7

Abstract:

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

3.

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 - Booth School of Business and University of Maryland - Robert H. Smith School of Business
Downloads 1,015 (20,642)
Citation 7

Abstract:

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

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 - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 995 (21,285)

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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.

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
Daniel A. Bens, Philip G. Berger and Steven J. Monahan
INSEAD, University of Chicago - Booth School of Business and INSEAD
Downloads 612 (41,723)
Citation 8

Abstract:

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

6.

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 - Booth School of Business, Washington University in St. Louis - John M. Olin Business School and Washington University in St. Louis - John M. Olin Business School
Downloads 320 (91,910)

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

7.

Do Corporate Whistleblower Laws Deter Accounting Fraud?

Number of pages: 68 Posted: 25 Oct 2017 Last Revised: 22 Mar 2019
Philip G. Berger and Heemin Lee
University of Chicago - Booth School of Business and Baruch College, City University of New York
Downloads 312 (95,188)

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

8.

Breaking it Down: Competitive Costs of Cost Disclosures

Number of pages: 53 Posted: 25 Apr 2019
Philip G. Berger, Jung Ho Choi and Sorabh Tomar
University of Chicago - Booth School of Business, Stanford University Graduate School of Business and Southern Methodist University (SMU) - Accounting Department
Downloads 71 (319,741)

Abstract:

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Competition, Disaggregated Cost Disclosure, Manufacturing Cost Structure, Profitability Dispersion, Proprietary Cost, Voluntary Disclosure

9.

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

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 273-281, January 2003
Posted: 05 Feb 2003
Philip G. Berger
University of Chicago - Booth School of Business

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capital market, market efficiency, price pressure

10.

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 - Booth School of Business and University of Maryland - Robert H. Smith School of Business

Abstract:

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

11.

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

Journal of Accounting, Auditing & Finance, Vol 14, No 3 (New Series), Summer 1999
Posted: 15 Nov 1999
Andrew W. Alford and Philip G. Berger
Goldman, Sachs & Co. and University of Chicago - Booth School of Business

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12.

Causes and Effects of Corporate Refocusing

Review of Financial Studies, Vol. 12, Issue 2
Posted: 08 Dec 1998
Philip G. Berger and Eli Ofek
University of Chicago - Booth School of Business and New York University (NYU) - Department of Finance

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13.

Investor Valuation of the Abandonment Option

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

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14.

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 - Booth School of Business

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15.

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 - Booth School of Business

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16.

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 - Booth School of Business, New York University (NYU) - Department of Finance and New York University (NYU) - Stern School of Business

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17.

Causes and Effects of Corporate Refocusing Programs

Posted: 05 May 1997
Philip G. Berger and Eli Ofek
University of Chicago - Booth School of Business 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 - Booth School of Business 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 - Booth School of Business

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