Author Page for Kathy R. Petroni

What Insiders Know About Future Earnings and How They Use it: Evidence from Insider Trades

Downloads 2,555 ( 4,616)

Citation 96

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What Insiders Know About Future Earnings and How They Use it: Evidence from Insider Trades

Number of pages: 46 Posted: 29 Jul 2001

Bin Ke, Steven J. Huddart and Kathy R. Petroni

National University of Singapore, Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 2,555 (4,529)

Citation 96

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What Insiders Know About Future Earnings and How They Use it: Evidence from Insider Trades

Journal of Accounting & Economics, Vol. 35, No. 3, June 2003

Posted: 17 Feb 2003

Bin Ke, Steven J. Huddart and Kathy R. Petroni

National University of Singapore, Pennsylvania State University, University Park - Department of Accounting and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Abstract:

2.

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Downloads 2,321 ( 5,440)

Citation 43

2

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Journal of Financial Economics (JFE), Vol. 96, No. 3, pp. 513-526, 2010

Number of pages: 34 Posted: 27 Aug 2009 Last Revised: 21 Oct 2010

John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang

Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Downloads 1,220 (15,281)

Citation 43

Abstract:

CFOs and CEOs: Who Have the Most Influence on Earnings Management?

Number of pages: 31 Posted: 17 Apr 2008

John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang

Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Downloads 1,101 (17,874)

Citation 43

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3.

Fair Value Accounting for Financial Instruments: Does It Improve the Association Between Bank Leverage and Credit Risk?

The Accounting Review, Vol. 88, No. 4, pp. 1143-1177, Rock Center for Corporate Governance at Stanford University Working Paper No. 121, Stanford University Graduate School of Business Research Paper No. 2107

Number of pages: 55 Posted: 07 Mar 2010 Last Revised: 02 Feb 2015

Elizabeth Blankespoor, Thomas J. Linsmeier, Kathy R. Petroni and Catherine Shakespeare

University of Washington - Michael G. Foster School of Business, Financial Accounting Standards Board, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of Michigan - Stephen M. Ross School of Business

Downloads 1,961 (7,242)

Citation 8

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4.

Differential Earnings Management to Avoid Earnings Declines And Losses Across Publicly and Privately-Held Banks

Number of pages: 24 Posted: 11 Feb 2000

Anne Beatty, Bin Ke and Kathy R. Petroni

Ohio State University (OSU) - Department of Accounting & Management Information Systems, National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 1,534 (10,850)

Citation 11

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5.

Board Independence and Audit Firm Type

Number of pages: 34 Posted: 02 Dec 1998

Mark S. Beasley and Kathy R. Petroni

North Carolina State University and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 1,316 (13,866)

Citation 18

Abstract:

6.

Ownership Concentration and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from Publicly and Privately-Held Insurance Companies

Number of pages: 37 Posted: 30 Nov 1998

Bin Ke, Kathy R. Petroni and Assem Safieddine

National University of Singapore, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and American University of Beirut - Olayan School of Business

Downloads 1,094 (18,402)

Citation 44

Abstract:

7.

Comprehensive Income: Who's Afraid of Performance Reporting?

Downloads 1,073 ( 18,958)

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Comprehensive Income: Who's Afraid of Performance Reporting?

Forthcoming in The Accounting Review

Number of pages: 47 Posted: 15 Sep 2006

Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang

University of Georgia - J.M. Tull School of Accounting, Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Downloads 1,073 (18,609)

Citation 11

Abstract:

Comprehensive Income: Who's Afraid of Performance Reporting?

Accounting Review, Vol, 85, No. 1, pp. 97-126, 2010.

Posted: 25 Apr 2009 Last Revised: 21 Oct 2010

Linda Smith Bamber, John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang

University of Georgia - J.M. Tull School of Accounting, Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Abstract:

8.

Governance Problems in Closely-Held Corporations

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming

Number of pages: 36 Posted: 31 Oct 2008 Last Revised: 10 Jan 2010

Venky Nagar, Kathy R. Petroni and Daniel Wolfenzon

University of Michigan, Stephen M. Ross School of Business, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Columbia Business School - Finance and Economics

Downloads 798 (29,116)

Citation 13

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9.

Value-Relevance of Fair Value Disclosures for Investments in Securities Accounted for Under the Equity Method

Number of pages: 22 Posted: 09 Nov 1998

Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni

Oregon State University, University of Virginia - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 794 (29,300)

Citation 4

Abstract:

10.

How Informed are Actively Trading Institutional Investors? Evidence from Their Trading Behavior Before a Break in a String of Consecutive Earnings Increases

Number of pages: 45 Posted: 10 Oct 2003

Bin Ke and Kathy R. Petroni

National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 690 (35,515)

Citation 50

Abstract:

11.

Cherry Picking, Financial Reporting Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers

Number of pages: 43 Posted: 30 Oct 2003

Yen-Jung Lee, Kathy R. Petroni and Min Shen

National Taiwan University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and City University of New York - Stan Ross Department of Accountancy

Downloads 689 (35,585)

Citation 15

Abstract:

12.

Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?

Number of pages: 34 Posted: 20 Oct 2010

John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang

Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Downloads 521 (51,305)

Citation 4

Abstract:

13.

Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004

Accounting Horizons, Forthcoming, 2007

Number of pages: 41 Posted: 02 Feb 2005

David B. Farber, Marilyn F. Johnson and Kathy R. Petroni

Indiana University Kelley School of Business Indianapolis, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 488 (55,696)

Citation 4

Abstract:

14.

The Effect of Regulation Fd on Transient Institutional Investors' Trading Behavior

Number of pages: 46 Posted: 03 May 2005 Last Revised: 13 Mar 2008

Bin Ke, Kathy R. Petroni and Yong Yu

National University of Singapore, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of Texas at Austin

Downloads 405 (69,993)

Citation 15

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15.

Analysts' Incentives and Street Earnings

Journal of Accounting Research, March 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers

Number of pages: 39 Posted: 18 Sep 2006 Last Revised: 30 Dec 2008

Bok Baik, David B. Farber and Kathy R. Petroni

Seoul National University, Indiana University Kelley School of Business Indianapolis and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 375 (76,508)

Citation 8

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16.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010

Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013

Robert J. Bloomfield, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 354 (81,880)

Abstract:

17.

Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets Tiers of the OTC Market

Number of pages: 56 Posted: 14 Sep 2011 Last Revised: 08 Apr 2014

John (Xuefeng) Jiang, Kathy R. Petroni and Isabel Yanyan Wang

Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Downloads 251 (118,956)

Abstract:

18.

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

Downloads 218 (136,807)

Citation 11

3

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

Number of pages: 42 Posted: 01 May 1999

Kathy R. Petroni and Douglas A. Shackelford

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Downloads 188 (157,038)

Citation 11

Abstract:

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

NBER Working Paper No. w6590

Number of pages: 31 Posted: 25 Jul 2000 Last Revised: 22 Sep 2012

Kathy R. Petroni and Douglas A. Shackelford

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Downloads 30 (468,636)

Citation 11

Abstract:

Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers

The Accounting Review, July 1999

Posted: 07 Jun 1999

Kathy R. Petroni and Douglas A. Shackelford

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Abstract:

19.

Money Managers' Responses to Strings of Consecutive Earnings Increases

Number of pages: 39 Posted: 14 Oct 2002

Bin Ke and Kathy R. Petroni

National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 214 (139,193)

Abstract:

20.

The Impact of State Taxes on Self-Insurance

Downloads 174 (168,358)

Citation 7

2

The Impact of State Taxes on Self-Insurance

Number of pages: 38 Posted: 07 Jan 2000

Douglas A. Shackelford, Bin Ke and Kathy R. Petroni

University of North Carolina Kenan-Flagler Business School, National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 141 (201,495)

Citation 7

Abstract:

The Impact of State Taxes on Self-Insurance

NBER Working Paper No. w7453

Number of pages: 39 Posted: 19 Jun 2000 Last Revised: 22 Sep 2012

Bin Ke, Kathy R. Petroni and Douglas A. Shackelford

National University of Singapore, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

Downloads 33 (453,946)

Citation 7

Abstract:

21.

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Downloads 93 (271,947)

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Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions

Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014

Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder

University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Downloads 93 (274,005)

Abstract:

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Contemporary Accounting Research, Forthcoming

Posted: 14 Dec 2011 Last Revised: 14 May 2014

Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder

University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

22.

The Value Relevance of Equity Method Fair Value Disclosures

Journal of Business Finance & Accounting, Vol. 30, pp. 1065-1088, September 2003

Number of pages: 24 Posted: 04 Oct 2003

Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni

Oregon State University, University of Virginia - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Downloads 41 (411,164)

Citation 9

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Abstract:

23.

Natural Optimism in Financial Reporting: A State of Mind

Posted: 03 Mar 2015

Gregory Paul Capps, Lisa Koonce and Kathy R. Petroni

Independent, University of Texas and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

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24.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming

Posted: 15 Jan 2010

Robert J. Bloomfield, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

25.

Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers

Contemporary Accounting Research, Autumn 2006

Posted: 01 Jun 2006

Yen-Jung Lee, Kathy R. Petroni and Min Shen

National Taiwan University, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and City University of New York - Stan Ross Department of Accountancy

Abstract:

26.

The Reliability of Fair Value vs. Historical Cost Information: Evidence from Closed-End Mutual Funds

Journal of Accounting, Auditing, & Finance, Forthcoming

Posted: 17 Sep 2002

Thomas J. Carroll, Thomas J. Linsmeier and Kathy R. Petroni

University of Iowa - Department of Accounting, Financial Accounting Standards Board and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Abstract:

27.

Earnings Management to Avoid Earnings Declines Across Publicly and Privately Held Banks

The Accounting Review, July 2002

Posted: 14 Mar 2002

Anne Beatty, Bin Ke and Kathy R. Petroni

Ohio State University (OSU) - Department of Accounting & Management Information Systems, National University of Singapore and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Abstract:

28.

Ownership Concentration and Sensitivity of Executive Pay to Accounting Performance Measures: Evidence from Publicly and Privately-Held Insurance Companies

Journal of Accounting & Economics, Vol 28, No 2, December 1999

Posted: 15 Feb 2000

Bin Ke, Kathy R. Petroni and Assem Safieddine

National University of Singapore, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and American University of Beirut - Olayan School of Business

Abstract:

29.

Fair Values of Equity and Debt Securities and Share Prices of Property-Liability Insurers

J. OF RISK AND INSURANCE, Vol. 62 No. 4, December 1995

Posted: 26 May 1998

Kathy R. Petroni and James Michael Wahlen

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

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30.

The Effect of Risk-Based Capital on Life Insurers' Investment Portfolios

WFIC 96-21

Posted: 05 May 1998

Kathy R. Petroni and Douglas A. Shackelford

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

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31.

Errors in Accounting Estimates and Their Relation to Audit Firm Type

JOURNAL OF ACCOUNTING RESEARCH, Vol. 34 No. 1, Spring 1996

Posted: 23 Apr 1998

Kathy R. Petroni and Mark S. Beasley

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and North Carolina State University

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32.

Fair Value Accounting for Property-Liability Insurers and Classification Decisions Under Fas 115

Journal of Accounting, Auditing and Finance

Posted: 20 Apr 1998

Norman H. Godwin, Kathy R. Petroni and James Michael Wahlen

Auburn University - Harbert College of Business, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

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33.

Taxation Regulation and the Organizational Structure of Property-Casualty Insurers

Posted: 24 Feb 1998

Kathy R. Petroni and Douglas A. Shackelford

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and University of North Carolina Kenan-Flagler Business School

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34.

Information About Future Cash Flows in Fair Value Disclosures of Equity and Debt Securities of Property-Liability Insurance Companies

Posted: 29 May 1995

Kathy R. Petroni and James Michael Wahlen

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

Kathy R. Petroni

Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management

Deloitte & Touche Professor of Accounting

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Scholarly Papers (34)

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The Value Relevance of Equity Method Fair Value Disclosures

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