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

10

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in Total Papers Downloads

5,064

SSRN CITATIONS

52

CROSSREF CITATIONS

18

Scholarly Papers (10)

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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: 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

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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

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

3.

The Information Role of the Media in Earnings News

Downloads 732 ( 49,304)

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

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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

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

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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)

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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