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

11

DOWNLOADS
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Top 11,032

in Total Papers Downloads

7,623

SSRN CITATIONS

119

CROSSREF CITATIONS

15

Scholarly Papers (11)

1.

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

Forthcoming at The Accounting Review
Number of pages: 60 Posted: 31 Jan 2023
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 1,684 (18,496)
Citation 14

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 Texas A&M University - Department of Accounting
Downloads 1,258 (28,684)
Citation 79

Abstract:

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

3.

Share Repurchases on Trial: Large-Sample Evidence on Share Price Performance, Executive Compensation, and Corporate Investment

Forthcoming at Financial Management
Number of pages: 41 Posted: 20 Jul 2022 Last Revised: 29 Jan 2023
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 831 (51,563)
Citation 2

Abstract:

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

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 819 (51,785)
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

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

5.

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 726 (61,668)
Citation 3

Abstract:

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Earnings Reaction, Capital Scarcity, Levered Trading

6.

New Accounting Standards and the Performance of Quantitative Investors

Number of pages: 84 Posted: 23 Nov 2021 Last Revised: 04 Jan 2023
Travis Dyer, Nicholas M. Guest and Elisha Yu
Brigham Young University, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 564 (84,936)
Citation 1

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7.

The Media Response to a Loss of Analyst Coverage

Forthcoming at Review of Accounting Studies
Number of pages: 55 Posted: 08 Mar 2019 Last Revised: 21 Nov 2023
Nicholas M. Guest and Jaewoo Kim
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Oregon - Department of Accounting
Downloads 527 (92,459)

Abstract:

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

8.

The Fast and the Circuitous: Using Indirect Disclosure to Hide Bad News

Number of pages: 65 Posted: 06 May 2022 Last Revised: 21 Jun 2023
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 412 (124,293)

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

9.

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

Number of pages: 59 Posted: 21 Mar 2022 Last Revised: 17 Dec 2022
Travis Dyer and Nicholas M. Guest
Brigham Young University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 379 (136,667)

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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 Financial Media and Investor Monitoring

Number of pages: 57 Posted: 21 Mar 2022 Last Revised: 23 May 2023
Nicholas M. Guest, Ashish Ochani and Mani Sethuraman
Cornell University - Samuel Curtis Johnson Graduate School of Management, SUNY at Binghamton - School of Management and Cornell University
Downloads 290 (181,525)
Citation 1

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

11.

Institutional Investors and Echo Chambers: Evidence from Social Media Connections and Political Ideologies

Number of pages: 44 Posted: 26 Jun 2023
Nicholas M. Guest, Brady J. Twedt and Melina Murren Vosse
Cornell University - Samuel Curtis Johnson Graduate School of Management, Texas A&M University - Department of Accounting and University of San Diego - Department of Finance
Downloads 133 (366,956)

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social media, political ideology, sophisticated investors, echo chambers