Jeffrey L. Callen

University of Toronto - Rotman School of Management

Rotman Professor of Accounting

105 St. George Street

Toronto, Ontario M5S 3E6

Canada

SCHOLARLY PAPERS

53

DOWNLOADS
Rank 1,946

SSRN RANKINGS

Top 1,946

in Total Papers Downloads

13,538

CITATIONS
Rank 3,483

SSRN RANKINGS

Top 3,483

in Total Papers Citations

155

Scholarly Papers (53)

1.
Downloads 1,342 ( 10,616)
Citation 7

Revenue Manipulation and Restatements by Loss Firms

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 18 Feb 2005
Jeffrey L. Callen, Sean W.G. Robb and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 1,342 (10,402)
Citation 7

Abstract:

Restatements, Revenue Manipulation, two-stage probit model, partial observability

Revenue Manipulation and Restatements by Loss Firms

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 28 Sep 2008 Last Revised: 17 Apr 2013
Jeffrey L. Callen, Sean W.G. Robb and Dan Segal
University of Toronto - Rotman School of Management, University of Central Florida and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Restatements, Revenue Manipulation, two-stage probit model, partial observability

The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation?

EFMA 2003 Helsinki Meetings
Number of pages: 29 Posted: 05 Dec 2002
Jeffrey L. Callen and Mindy Morel
University of Toronto - Rotman School of Management and University of Toronto - Joseph L. Rotman School of Management
Downloads 1,295 (11,008)
Citation 9

Abstract:

The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation?

Finance Letters, Forthcoming
Posted: 22 Jan 2004
Mindy Morel and Jeffrey L. Callen
University of Toronto - Joseph L. Rotman School of Management and University of Toronto - Rotman School of Management

Abstract:

Enron, auditor reputation, market reaction

Accounting Quality, Stock Price Delay and Future Stock Returns

Number of pages: 50 Posted: 11 Jun 2009 Last Revised: 13 Jan 2016
Jeffrey L. Callen, Mozaffar Khan and Hai Lu
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Singapore Management University
Downloads 1,195 (12,504)
Citation 8

Abstract:

Accounting Quality, Market Frictions, Stock Price Delay, Expected Returns

Accounting Quality, Stock Price Delay and Future Stock Returns

Contemporary Accounting Research, Forthcoming
Posted: 25 Nov 2011 Last Revised: 13 Jan 2016
Jeffrey L. Callen, Mozaffar Khan and Hai Lu
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Singapore Management University

Abstract:

Accounting Quality, Stock Price Delay, Stock Returns, Asset Pricing

4.

Accounting Restatements: Are They Always Bad News for Investors?

Journal of Investing, Forthcoming
Number of pages: 27 Posted: 10 Nov 2005
Jeffrey L. Callen, Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management, New York University and Interdisciplinary Center (IDC) Herzliyah
Downloads 1,124 (12,991)
Citation 15

Abstract:

restatements, accounting errors, accounting principles

A Variance Decomposition Primer for Accounting Researchers

Number of pages: 23 Posted: 11 Dec 2008
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 998 (16,518)
Citation 4

Abstract:

Variance Decomposition, Programs

A Variance Decomposition Primer for Accounting Researchers

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 09 Mar 2009
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Variance Decomposition, SAS, STATA

6.

Do Accruals Drive Stock Returns? A Variance Decomposition Analysis

Number of pages: 44 Posted: 03 Apr 2003
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 988 (16,805)
Citation 24

Abstract:

The Market for Corporate Control and Accounting Conservatism

Number of pages: 40 Posted: 27 Jun 2010
Jeffrey L. Callen, Yuyan Guan and Jiaping Qiu
University of Toronto - Rotman School of Management, City University of Hong Kong - Department of Accountancy and McMaster University - Michael G. DeGroote School of Business
Downloads 526 (40,892)
Citation 1

Abstract:

conditional conservatism, corporate governance, state anti-takeover legislation, difference-in-differences

The Market for Corporate Control and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 44 Posted: 11 Jan 2011
Yuyan Guan, Jeffrey L. Callen and Jiaping Qiu
City University of Hong Kong - Department of Accountancy, University of Toronto - Rotman School of Management and McMaster University - Michael G. DeGroote School of Business
Downloads 213 (116,221)
Citation 1

Abstract:

conditional conservatism, corporate governance, state anti-takeover legislation, difference-in-differences

The Market for Corporate Control and Accounting Conservatism

Number of pages: 58 Posted: 20 Mar 2014
Jeffrey L. Callen, Yuyan Guan and Jiaping Qiu
University of Toronto - Rotman School of Management, City University of Hong Kong - Department of Accountancy and McMaster University - Michael G. DeGroote School of Business
Downloads 184 (133,779)
Citation 1

Abstract:

conditional conservatism; corporate governance; state anti-takeover legislation; difference-in-differences

The Term Structure of Implied Costs of Equity Capital

Rotman School of Management Working Paper No. 1738401
Number of pages: 62 Posted: 12 Jan 2011 Last Revised: 05 Mar 2014
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Downloads 326 (73,516)
Citation 3

Abstract:

Cost of Capital, Term Structure, Options

The Term Structure of Implied Costs of Equity Capital

Number of pages: 47 Posted: 27 Oct 2010 Last Revised: 08 Aug 2011
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Downloads 316 (76,160)
Citation 3

Abstract:

Term Structure, Implied Costs of Equity, Cash Flow Risk

The Term Structure of Implied Costs of Equity Capital

Rotman School of Management Working Paper No. 1975947
Number of pages: 47 Posted: 23 Jan 2012
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Downloads 190 (129,737)
Citation 3

Abstract:

Cost of Capital, Term Structure, Options

Accounting Conservatism and Performance Covenants: A Signaling Approach

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54 Posted: 29 Aug 2009 Last Revised: 09 Aug 2014
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 825 (21,988)

Abstract:

Information asymmetry; accounting conservatism; performance covenants; signaling; wealth appropriation

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 1538660
Posted: 08 Jul 2015 Last Revised: 21 Jan 2016
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management

Abstract:

Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

10.

Credit Risk and IFRS: The Case of Credit Default Swaps

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 51 Posted: 06 Aug 2010 Last Revised: 18 Feb 2014
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU), University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 583 (33,083)
Citation 1

Abstract:

Credit Default Swaps, Credit Risk, IFRS

The Impact of Earnings on the Pricing of Credit Default Swaps

Number of pages: 37 Posted: 07 Dec 2006
Jeffrey L. Callen, Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management, New York University and Interdisciplinary Center (IDC) Herzliyah
Downloads 569 (36,857)
Citation 14

Abstract:

Credit Default Swaps, credit risk, earnings

The Impact of Earnings on the Pricing of Credit Default Swaps

Accounting Review, Forthcoming
Posted: 03 Dec 2008
Jeffrey L. Callen, Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management, New York University and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Credit Default Swaps, Earnings, Default Risk, Cash Flows, Accruals

Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals

CAAA Annual Conference 2012
Number of pages: 38 Posted: 19 Dec 2011 Last Revised: 19 Apr 2012
Matthew R. Lyle, Jeffrey L. Callen and Robert J. Elliott
Northwestern University - Kellogg School of Management, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Downloads 295 (82,306)
Citation 1

Abstract:

Stock valuation, expected risk, cost of capital, expected returns, implied risk, Ohlson model

Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals

Number of pages: 38 Posted: 27 Mar 2012
Matthew R. Lyle, Jeffrey L. Callen and Robert J. Elliott
Northwestern University - Kellogg School of Management, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Downloads 214 (115,670)
Citation 1

Abstract:

Stock valuation, expected risk, cost of capital, expected returns, implied risk, Ohlson model

Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals

Review of Accounting Studies, Forthcoming
Posted: 27 Mar 2012
Matthew R. Lyle, Jeffrey L. Callen and Robert J. Elliott
Northwestern University - Kellogg School of Management, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business

Abstract:

Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings

Number of pages: 30 Posted: 14 Sep 2004
Jeffrey L. Callen
University of Toronto - Rotman School of Management
Downloads 483 (45,586)
Citation 5

Abstract:

value relevance, earnings, Ball-Brown

Shocks to Shocks: A Theoretical Foundation for the Information Content of Earnings

Contemporary Accounting Research, Forthcoming
Posted: 27 Mar 2008
Jeffrey L. Callen
University of Toronto - Rotman School of Management

Abstract:

Ball-Brown analysis, Earnings Information Content, Variance Decomposition

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Number of pages: 58 Posted: 28 Sep 2004
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 395 (58,589)
Citation 30

Abstract:

Variance contribution, valuation, foreign earnings, investor sophistication

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Journal of Accounting Research, Forthcoming
Posted: 06 Dec 2004
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Variance contribution, foreign earnings, investor sophistication

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Number of pages: 49 Posted: 12 Nov 2008
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 280 (87,293)
Citation 5

Abstract:

Conditional Conservatism, Switching Regression, Endogenous Switching Point

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Number of pages: 44 Posted: 27 Aug 2009
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 141 (169,167)
Citation 5

Abstract:

accounting conservatism, nonlinearity, switching regression

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Journal of Accounting, Auditing and Finance, Forthcoming, Rotman School of Management Working Paper No. 2259655
Posted: 03 May 2013 Last Revised: 16 Jun 2013
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Abstract:

16.

The Valuation of Domestic and Foreign Earnings and the Impact of Investor Sophistication

Number of pages: 51 Posted: 18 Mar 2004
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 397 (57,021)
Citation 29

Abstract:

Foreign earnings, valuation, investor sophistication

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Rotman School of Management Working Paper No. 2457725
Number of pages: 46 Posted: 24 Jun 2014 Last Revised: 30 Jul 2015
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU), University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 171 (143,070)

Abstract:

Credit Default Swaps, Credit Risk, Maturity, IFRS

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Management Science, Forthcoming, Rotman School of Management Working Paper No. 2637506
Posted: 30 Jul 2015
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU), University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Credit Default Swaps, Credit Risk, Maturity, IFRS

18.

Can Earning Fixated Traders Survive in a Competitive Securities Market?: Implication for Sustained Price Anomalies and Mark to Market Accounting

Number of pages: 33 Posted: 27 Feb 2011
Jeffrey L. Callen and Guo Ying Luo
University of Toronto - Rotman School of Management and McMaster University
Downloads 80 (241,217)

Abstract:

Earning Fixated Traders, Survivorship, Mark to Market Accounting

19.

Can Earnings Fixated Investors Survive in a Competitive Securities Market? Implications for Sustained Price Anomalies and Mark-to-Market Accounting

CAAA Annual Conference 2012
Number of pages: 32 Posted: 14 Jan 2012
Jeffrey L. Callen and Guo Ying Luo
University of Toronto - Rotman School of Management and McMaster University
Downloads 75 (236,091)

Abstract:

earning fixated investors, accounting conservatism, mark to market, survival, evolution

Accounting Valuation and Cost of Equity Capital Dynamics

Abacus, Vol. 52, Issue 1, pp. 5-25, 2016
Number of pages: 21 Posted: 20 Apr 2016
Jeffrey L. Callen
University of Toronto - Rotman School of Management
Downloads 3 (546,751)

Abstract:

Accounting dynamics, Cost of equity, Valuation

Accounting Valuation and Cost of Equity Capital Dynamics

Abacus, Forthcoming, Rotman School of Management Working Paper No. 2692183
Posted: 18 Nov 2015
Jeffrey L. Callen
University of Toronto - Rotman School of Management

Abstract:

Ohlson, Vuolteenaho, valuation, cost of capital

21.

Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis

Number of pages: 42 Posted: 22 Oct 2016
Opher Baron, Jeffrey L. Callen and Dan Segal
University of Toronto - Operations Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 0 (325,204)

Abstract:

Bullwhip, Earnings Attributes, Economic Consequences

22.

Growth Opportunities, Leverage and Financial Contracting: Evidence from Exogenous Shocks to Public Spending

Rotman School of Management Working Paper No. 2799054, 27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 50 Posted: 23 Jun 2016 Last Revised: 19 Nov 2016
Jeffrey L. Callen and Mahfuz Chy
University of Toronto - Rotman School of Management and University of Toronto, Rotman School of Management, Students
Downloads 0 (170,699)

Abstract:

The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross‐Listed Chinese Firms

Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 572-596, 2016
Number of pages: 25 Posted: 29 Jul 2016
Jeffrey L. Callen, Karen Lai and Steven X. Wei
University of Toronto - Rotman School of Management, Monash University - Department of Accounting and Hong Kong Polytechnic University - Faculty of Business
Downloads 0

Abstract:

variance decomposition, domestic versus foreign investors, Chinese equity markets

The Volatility of Return Revisions and Financial Statement Literacy in Emerging Markets: The Case of Cross-Listed Chinese Firms

Journal of Business Finance & Accounting, Forthcoming, Rotman School of Management Working Paper No. 2723958
Posted: 29 Jan 2016
Jeffrey L. Callen, Karen Lai and Steven X. Wei
University of Toronto - Rotman School of Management, Monash University - Department of Accounting and Hong Kong Polytechnic University

Abstract:

variance decomposition, domestic versus foreign investors, Chinese equity markets

24.

The Transfer of Intangible Assets and Intangible Rights: Talmudic, Medieval Post-Talmudic and Islamic Legal Literatures

Oxford Journal of Law and Religion, Forthcoming
Posted: 29 May 2015
Jeffrey L. Callen
University of Toronto - Rotman School of Management

Abstract:

intangibles, transfer, Talmudic law, Roman Law, Islamic law

Short Interest and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2426490
Posted: 19 Apr 2014 Last Revised: 21 Aug 2015
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

crash risk; short interest; agency conflict

Short Interest and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2647384
Posted: 21 Aug 2015
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

crash risk, short interest, agency conflict

26.

Institutional Investor Stability and Crash Risk: Monitoring versus Short-Termism?

Journal of Banking and Finance, Forthcoming, Rotman School of Management Working Paper No. 2214625
Posted: 11 Feb 2013
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

institutional investor stability, crash risk, monitoring, short-termism

27.

The Value Relevance of Reputation for Sustainability Leadership

Journal of Business Ethics, 119 (1), pp. 17-28, 2014., Rotman School of Management Working Paper No. 2201998
Posted: 28 Jan 2013 Last Revised: 24 Jul 2016
Lisbon University Institute (ISCTE-IUL), University of Toronto - Rotman School of Management, University of Porto - Faculty of Economics and ISCTE - IUL Business School

Abstract:

Corporate sustainability, Reputation, Value relevance

Religion and Stock Price Crash Risk

Posted: 08 Feb 2012
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

religion, crash risk, external monitoring, risk-taking

Religion and Stock Price Crash Risk

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming, Rotman School of Management Working Paper No. 2246476
Posted: 08 Apr 2013 Last Revised: 06 Jun 2013
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

religion, crash risk, external monitoring, risk-taking

Crash Risk and the Auditor-Client Relationship

Contemporary Accounting Research, Forthcoming
Posted: 06 Feb 2012 Last Revised: 20 Jan 2016
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

crash risk, external monitoring, auditor-client relationship, volatility smirk

Crash Risk and the Auditor-Client Relationship

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2719099
Posted: 21 Jan 2016
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

crash risk, external monitoring, auditor-client relationship, volatility smirk

30.

Unanticipated Growth, Tobin’s Q, and Leverage

BRIDGING THE GAAP: RECENT ADVANCES IN FINANCE AND ACCOUNTING, I. Venezia and Z. Weiner eds., World Scientific Publishing, September 2011
Posted: 25 Nov 2011
Varouj A. Aivazian, Jeffrey L. Callen and David Gelb
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Seton Hall University - Accounting

Abstract:

31.

Institutional Investors and Crash Risk: Monitoring or Expropriation?

Rotman School of Management Working Paper No. 1804697
Posted: 11 Apr 2011 Last Revised: 29 Sep 2011
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Georgia State University - J. Mack Robinson College of Business

Abstract:

institutional investors, crash risk, monitoring, expropriation

32.

Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis

International Journal of Disclosure and Governance, Forthcoming
Posted: 07 Nov 2010
Jeffrey L. Callen, Mindy Morel and Grant A. Richardson
University of Toronto - Rotman School of Management, University of Toronto - Joseph L. Rotman School of Management and University of Adelaide - Business School

Abstract:

Earnings Management, Culture, Religion, Legal Environment

33.

The Complementary Relationship Between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Aug 2010
Jeffrey L. Callen, Ilanit Gavious and Dan Segal
University of Toronto - Rotman School of Management, Ben-Gurion University of the Negev and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Biotechnology, Financial and Non-Financial Information, R&D Expenditures, Sophisticated Investors

34.

Risk and Incentives in the Iska Contract

JUDAISM AND ECONOMICS, Aaron Levine, ed., Oxford University Press, Forthcoming
Posted: 25 Mar 2010
Jeffrey L. Callen
University of Toronto - Rotman School of Management

Abstract:

Iska, Talmud, joint ventures, compensation

35.

The Contextual Impact of Nonprofit Board Composition and Structure on Organizational Performance: Agency and Resource Dependence Perspectives

International Journal of Voluntary and Nonprofit Organizations, Forthcoming
Posted: 26 Sep 2009
Jeffrey L. Callen, April Klein and Daniel Tinkelman
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and Pace University

Abstract:

nonprofit governance, boards, resource dependency, agency theory, organizational stability

36.

The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level

Review of Accounting Studies, Forthcoming
Posted: 22 Oct 2008
Jeffrey L. Callen, Dan Segal and Ole-Kristian Hope
University of Toronto - Rotman School of Management, Interdisciplinary Center (IDC) Herzliyah and University of Toronto - Rotman School of Management

Abstract:

Conditional Conservatism, Special Items, Return Decomposition, Ratio

37.

Experimental Tests of Core Theory and the Coase Theorem: Inefficiency and Cycling

Journal of Law & Economics, Forthcoming
Posted: 29 Sep 2008
Varouj A. Aivazian, Jeffrey L. Callen and Susan A. McCracken
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and McMaster University - Michael G. DeGroote School of Business

Abstract:

Coase Theorem, empty core, property rights, experimental

38.

An Empirical Analysis of the Incentive-Action-Performance Chain of the Principal-Agent Model

Journal of Management Accounting Research, Forthcoming
Posted: 18 Apr 2008 Last Revised: 16 Oct 2008
Jeffrey L. Callen, Mindy Morel and Christina Fader
University of Toronto - Rotman School of Management, University of Toronto - Joseph L. Rotman School of Management and University of Waterloo - Department of Economics

Abstract:

principle-agent, just-in-time manufacturing, career incentives, endogeneity

39.

Differential Asset Valuation in the Medieval Post-Talmudic Legal Literature

History of Political Economy, Forthcoming
Posted: 29 Aug 2006
Jeffrey L. Callen
University of Toronto - Rotman School of Management

Abstract:

Talmud, Valuation, Market Imperfections, Kethubah

40.

The Information Content of SEC Filings and Information Environment: A Variance Decomposition Analysis

Accounting Review, Forthcoming
Posted: 26 Mar 2006
Jeffrey L. Callen, Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management, New York University and Interdisciplinary Center (IDC) Herzliyah

Abstract:

SEC Filings, Value Relevance, Variance Decomposition

41.

Empirical Tests of the Feltham-Ohlson (1995) Model

Review of Accounting Studies, Forthcoming
Posted: 13 Jan 2005
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Feltham-Ohlson, Equity Valuation, Conservatism, Net Operating Assets, Growth

42.

The Valuation Relevance of R&D Expenditures: Time Series Evidence

International Review of Financial Analysis, Forthcoming
Posted: 14 Sep 2004
Jeffrey L. Callen and Mindy Morel
University of Toronto - Rotman School of Management and University of Toronto - Joseph L. Rotman School of Management

Abstract:

R&D, value relevance, Ohlson

43.

Productivity Measurement and the Relationship between Plant Performance and JIT Intensity

Contemporary Accounting Research, Forthcoming
Posted: 04 Aug 2004
Jeffrey L. Callen, Mindy Morel and Chris Fader
University of Toronto - Rotman School of Management, University of Toronto - Joseph L. Rotman School of Management and Acadia University - Department of Economics

Abstract:

JIT, plant performance, productivity measures

44.

Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis

Journal of Accounting Research, Forthcoming
Posted: 13 Feb 2004
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

Abstract:

Accruals, Valuation, Variance Decomposition

45.

Board Composition, Committees and Organizational Efficiency: The Case of Nonprofits

Nonprofit and Voluntary Sector Quarterly, Forthcoming
Posted: 16 Sep 2003
Jeffrey L. Callen, April Klein and Daniel Tinkelman
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and Pace University

Abstract:

nonprofit governance, boards, committees, efficiency

46.

The Core, Transaction Costs, and the Coase Theorem

Constitutional Political Economy, Forthcoming
Posted: 25 Jul 2003
Varouj A. Aivazian and Jeffrey L. Callen
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

Abstract:

47.

Linear Accounting Valuation When Abnormal Earnings Are AR(2)

Review of Quantitative Finance and Accounting, Vol. 16, May 2001
Posted: 16 Apr 2001
Jeffrey L. Callen and Mindy Morel
University of Toronto - Rotman School of Management and University of Toronto - Joseph L. Rotman School of Management

Abstract:

Linear accounting valuation models; Ohlson model

48.

Large Time and Small Noise Asymptotic Results for Mean Reverting Diffusion Processes with Applications

Economic Theory, Vol. 16, Issue 2
Posted: 08 Nov 2000
Jeffrey L. Callen, Suresh Govindaraj and Lin Xu
University of Toronto - Rotman School of Management, Rutgers University - Rutgers Business School - Newark and New Brunswick and Princeton University - School of Engineering and Applied Science

Abstract:

Large deviations, level-2-large deviations, exit problems, mean reverting stochastic differential equations

49.

Just-in-time: A Cross-sectional Plant Analysis

International Journal of Production Economics
Posted: 27 Apr 1999
Jeffrey L. Callen, Chris Fader and Itzhak Krinsky
University of Toronto - Rotman School of Management, Acadia University - Department of Economics and Deutsche Bank Alex. Brown

Abstract:

50.

Capital Expenditures: Value-Relevance and Fourth-Quarter Effects

JOURNAL OF FINANCIAL STATEMENT ANALYSIS, Vol 1, No 3, Spring 1996
Posted: 05 Jul 1998
Jeffrey L. Callen, Joshua Livnat and Stephen G. Ryan
University of Toronto - Rotman School of Management, New York University and New York University (NYU) - Leonard N. Stern School of Business

Abstract:

51.

The Coase Theorem and the Core Revisited

Posted: 02 Jul 1998
Varouj A. Aivazian and Jeffrey L. Callen
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

Abstract:

52.

Nonlinear Cost Behavior and Biases in Activity Based Costs: The Case of Batch Production of Multiple Products

Posted: 01 Jun 1998
Jeffrey L. Callen, Ajay Maindiratta and Tae-Young Paik
University of Toronto - Rotman School of Management, New York University and Sungkyunkwan University

Abstract:

53.

Modeling Dividends, Earnings, and Book Value Equity: An Empirical Investigation of the Ohlson Valuation Dynamics

REVIEW OF ACCOUNTING STUDIES, Vol 1, No. 3, 1997
Posted: 20 Dec 1996
Sasson Bar-Yosef, Jeffrey L. Callen and Joshua Livnat
Hebrew University, University of Toronto - Rotman School of Management and New York University

Abstract:

Other Papers (1)

Total Downloads: 135    Citations: 0
1.

The Complimentary Relation between Financial and Non-Financial Information in Explaining Prices, Equity Returns and the Degree of Investor Sophistication

Number of pages: 35 Posted: 14 Jun 2005
Jeffrey L. Callen, Ilanit Gavious and Dan Segal
University of Toronto - Rotman School of Management, Ben-Gurion University of the Negev and Interdisciplinary Center (IDC) Herzliyah
Downloads 132

Abstract:

Biotech, financial information, non-financial information, value relevance, investor sophistication