Nicholas M. Guest

Cornell University - Samuel Curtis Johnson Graduate School of Management

Assistant Professor of Accounting

342 Sage Hall

Ithaca, NY 14853

United States

  • Cornell University - Samuel Curtis Johnson Graduate School of Management

SCHOLARLY PAPERS

11

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119

CROSSREF CITATIONS

15

Scholarly Papers (11)

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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

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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

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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

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

4.

The Information Role of the Media in Earnings News

Downloads 819 (52,524)

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

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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

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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)

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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