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

SCHOLARLY PAPERS

34

DOWNLOADS
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17,382

CITATIONS
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Top 1,529

in Total Papers Citations

367

Scholarly Papers (34)

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 2,471 (3,984)
Citation 96

Abstract:

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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

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Insider trading, Securities regulation

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
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 1,166 (13,960)
Citation 43

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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
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 1,069 (15,969)
Citation 43

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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
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 (6,632)
Citation 8

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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 (9,544)
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 1,198 (12,291)
Citation 18

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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
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 1,051 (16,350)
Citation 10

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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
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

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

7.

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 (16,255)
Citation 44

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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
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 (26,130)
Citation 4

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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 (27,179)
Citation 11

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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 (31,760)
Citation 50

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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 (31,616)
Citation 15

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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 (50,100)
Citation 4

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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
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 434 (47,451)
Citation 3

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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 (63,136)
Citation 15

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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 (68,371)
Citation 8

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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
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 309 (73,519)

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SEC Plan, Disclosure Accounting Standards, Enforcement

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 (141,854)
Citation 11

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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 (419,795)
Citation 11

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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

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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
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 211 (107,094)

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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 (123,732)

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20.
Downloads 171 (150,780)
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 138 (181,304)
Citation 7

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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 (406,325)
Citation 7

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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
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 88 (252,229)

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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
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

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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
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 (367,248)
Citation 9
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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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Natural optimism

24.

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

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
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

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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

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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

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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:

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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

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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

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