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Kathy R. Petroni

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

Deloitte & Touche Professor of Accounting

East Lansing, MI 48824-1121

United States

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

    • Email
    • Tel: 517-432-2924
    • Fax: 517-432-1101
SCHOLARLY PAPERS

34

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17,181

CITATIONS
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364

Scholarly Papers (34)

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1.

What Insiders Know About Future Earnings and How They Use It: Evidence From Insider Trades

Downloads 2,443 ( 3,858)
Citation 96

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 2,443 (3,775)
Citation 96

Abstract:

Insider trading, Securities regulation

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:

Insider trading, Securities regulation

2.

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

Downloads 2,203 ( 4,631)
Citation 42

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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,154 (13,365)
Citation 42

Abstract:

CFO, Chief Financial Officer, compensation, earnings management, equity incentives

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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,049 (15,528)
Citation 42

Abstract:

compensation, earnings management, equity incentives, CFO

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
Stanford University - Graduate 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 1,622 (6,509)
Citation 7

Abstract:

fair value accounting, credit risk, banking industry

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 1,449 (9,061)
Citation 11

Abstract:

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 1,198 (11,881)
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 1,047 (15,465)
Citation 44

Abstract:

7.

Comprehensive Income: Who's Afraid of Performance Reporting?

Downloads 1,044 ( 15,923)
Citation 10

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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 1,044 (15,628)
Citation 10

Abstract:

Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

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

Abstract:

Accounting choice, Comprehensive income, Executive compensation, Managerial job security, Disclosure

8.

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 Jr., 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 759 (24,801)
Citation 4

Abstract:

9.

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 688 (26,263)
Citation 10

Abstract:

Close corporations, Closely-held corporations, Performance, Expropriation, Control Dilution, Ownership

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 656 (30,289)
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 (CUNY) - Stan Ross Department of Accountancy
Downloads 641 (30,163)
Citation 15

Abstract:

12.

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 448 (48,033)
Citation 4

Abstract:

PAC, H.R. 3574, employee stock options, standard setting, lobbying

13.

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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 434 (46,427)
Citation 3

Abstract:

Reconciliation, IFRS, 20-F

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 374 (60,902)
Citation 15

Abstract:

Regulation FD, earnings strings, transient institutional investors

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 348 (65,872)
Citation 8

Abstract:

Analyst incentives, street earnings, valuation

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, 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 309 (70,381)

Abstract:

SEC Plan, Disclosure Accounting Standards, Enforcement

17.

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

Downloads 213 (117,460)

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 183 (135,433)
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
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 (403,028)
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:

18.

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, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University
Downloads 211 (102,449)

Abstract:

Pink Sheets, OTC Bulletin Board, Behavioral Finance, Investor Attention, Liquidity

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 204 (119,089)

Abstract:

20.

The Impact of State Taxes on Self-Insurance

Downloads 169 (145,592)
Citation 7

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 137 (174,327)
Citation 7

Abstract:

The Impact of State Taxes on Self-Insurance

NBER Working Paper No. w7453
Number of pages: 39 Posted: 19 Jun 2000
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 32 (394,061)
Citation 7

Abstract:

21.

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

Downloads 85 (244,726)

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 85 (246,766)

Abstract:

non-income taxes, real activities management, property taxes, crude oil, inventory

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:

non-income taxes, real activities management, property taxes, crude oil, inventory

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 Jr., 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 (352,388)
Citation 9

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

Abstract:

Natural optimism

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, 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:

SEC, Strategic Plan, Enforcement, Disclosure

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 (CUNY) - Stan Ross Department of Accountancy

Abstract:

comprehensive income, accounting choice, property-liability insurers, earnings management

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:

closed-end mutual funds, fair value accounting, financial instruments

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

Abstract:

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

Abstract:

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

Abstract:

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

Abstract:

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

Abstract:

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

Abstract:

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