Nicholas M. Guest

Cornell University - Samuel Curtis Johnson Graduate School of Management

Assistant Professor of Accounting

342 Sage Hall

Ithaca, NY 14853

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 13,951

SSRN RANKINGS

Top 13,951

in Total Papers Downloads

5,064

SSRN CITATIONS

52

CROSSREF CITATIONS

18

Scholarly Papers (10)

1.

Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?

Forthcoming at The Accounting Review
Number of pages: 60 Posted: 06 Sep 2017 Last Revised: 02 Mar 2022
Nicholas M. Guest, S.P. Kothari and Robert Pozen
Cornell University - Samuel Curtis Johnson Graduate School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,321 (21,414)
Citation 13

Abstract:

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Non-GAAP earnings, CEO pay, performance evaluation, corporate governance

2.

The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information

The Accounting Review, Vol. 89, No. 5, pp. 1673-1701, 2014, Kelley School of Business Research Paper No. 2014-41
Number of pages: 50 Posted: 25 May 2013 Last Revised: 13 Nov 2014
Michael S. Drake, Nicholas M. Guest and Brady J. Twedt
Brigham Young University - Marriott School, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon - Lundquist College of Business
Downloads 1,146 (26,396)
Citation 42

Abstract:

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business press, accrual anomaly, cash flow anomaly, mispricing, information dissemination, information creation

The Information Role of the Media in Earnings News

Number of pages: 66 Posted: 11 Nov 2017 Last Revised: 28 Jan 2021
Nicholas M. Guest
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 732 (48,643)
Citation 14

Abstract:

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business journalism, media, price discovery, volume, returns, earnings

The Information Role of the Media in Earnings News

Journal of Accounting Research, Volume 59, Issue 3, Forthcoming
Posted: 25 Jun 2021
Nicholas M. Guest
Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

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business journalism; media; price discovery; volume; returns; earnings

4.

Flight-To-Earnings: The Role of Earnings in Periods of Capital Scarcity

Forthcoming at Management Science
Number of pages: 53 Posted: 10 Mar 2017 Last Revised: 03 Mar 2022
Nicholas M. Guest, S.P. Kothari and Eric C. So
Cornell University - Samuel Curtis Johnson Graduate School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 552 (70,859)
Citation 1

Abstract:

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Earnings Reaction, Capital Scarcity, Levered Trading

5.

The Media Response to Deterioration in a Firm’s Information Environment

Number of pages: 53 Posted: 08 Mar 2019 Last Revised: 13 Jan 2022
Nicholas M. Guest and Jaewoo Kim
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon - Department of Accounting
Downloads 423 (97,563)

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financial media, sell-side analysts, intermediary, news, earnings, sentiment

6.

New Accounting Standards and the Performance of Quantitative Investors

Number of pages: 58 Posted: 23 Nov 2021
Travis Dyer, Nicholas M. Guest and Elisha Yu
Brigham Young University, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - SC Johnson Graduate School of Business
Downloads 325 (131,406)

Abstract:

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7.

Share Repurchases on Trial: Large-Sample Evidence on Market Outcomes, Executive Compensation, and Corporate Finances

Number of pages: 28 Posted: 20 Jul 2022
Nicholas M. Guest, S.P. Kothari and Parth Venkat
Cornell University - Samuel Curtis Johnson Graduate School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Alabama - Department of Economics, Finance and Legal Studies
Downloads 176 (236,219)

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Corporate finance, payout policy, share repurchase, trading volume, stock prices, CEO pay, investment, profitability

8.

The Media Goes Where They're Needed: The Relation between Firms' Investor Base and Media Coverage

Number of pages: 49 Posted: 21 Mar 2022
Nicholas M. Guest, Ashish Ochani and Mani Sethuraman
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting and Cornell University
Downloads 172 (240,842)

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financial media, leverage, institutional ownership, investor base, banks, monitoring

9.

A Tale of Two Index Funds: Full Replication vs. Representative Sampling

Number of pages: 57 Posted: 21 Mar 2022 Last Revised: 28 Mar 2022
Travis Dyer and Nicholas M. Guest
Brigham Young University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 113 (333,456)

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passive investing, index funds, full replication, representative sampling, fund performance, returns, portfolio turnover, expense ratio, management fees, stock picking

10.

The Fast and the Circuitous: Semantic Progression as a Type of Disclosure Complexity

Number of pages: 57 Posted: 06 May 2022
Nicholas M. Guest and Jiawen Yan
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 104 (352,843)

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disclosure complexity, semantic progression, natural language processing, machine learning, information quality