Jeffrey L. Callen

University of Toronto - Rotman School of Management

Rotman Professor of Accounting

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

  • University of Toronto - Rotman School of Management

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    • Tel: 416-946-5641
    • Fax: 416-971-3048
SCHOLARLY PAPERS

60

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148

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166

Scholarly Papers (60)

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1.

Accounting Quality, Stock Price Delay and Future Stock Returns

Downloads 1,514 (20,952)
Citation 18

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, Mozaffar Khan and Hai Lu
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Toronto - Rotman School of Management
Downloads 1,514 (20,602)
Citation 18

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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, Mozaffar Khan and Hai Lu
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Toronto - Rotman School of Management

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

2.

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 Central Florida and Reichman University
Downloads 1,424 (23,020)
Citation 3

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

3.

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

Downloads 1,375 (24,244)
Citation 16

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

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 1,375 (23,818)
Citation 16

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

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

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Enron, auditor reputation, market reaction

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 Reichman University
Downloads 1,283 (26,816)
Citation 1

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restatements, accounting errors, accounting principles

5.

The Term Structure of Implied Costs of Equity Capital

Downloads 1,276 (27,032)
Citation 8

The Term Structure of Implied Costs of Equity Capital

Rotman School of Management Working Paper No. 1738401
Number of pages: 66 Posted: 12 Jan 2011 Last Revised: 13 Feb 2019
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Goizueta Business School
Downloads 877 (45,412)
Citation 5

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Cost of Capital, Term Structure, Options

The Term Structure of Implied Costs of Equity Capital

Number of pages: 64 Posted: 27 Oct 2010 Last Revised: 20 Oct 2018
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Goizueta Business School
Downloads 353 (141,524)
Citation 5

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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: 64 Posted: 23 Jan 2012
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Goizueta Business School
Downloads 46 (675,658)
Citation 9

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Cost of Capital, Term Structure, Options

The Term Structure of Implied Costs of Equity Capital

Review of Accounting Studies, Forthcoming
Posted: 04 Jun 2019
Jeffrey L. Callen and Matthew R. Lyle
University of Toronto - Rotman School of Management and Goizueta Business School

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Implied Costs of Equity, Term Structure, Option Contracts

6.

The Market for Corporate Control and Accounting Conservatism

Downloads 1,149 (31,584)
Citation 8

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, Nanyang Business School, Nanyang Technological University and McMaster University - Michael G. DeGroote School of Business
Downloads 558 (82,274)
Citation 5

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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, Nanyang Business School, Nanyang Technological University and McMaster University - Michael G. DeGroote School of Business
Downloads 344 (145,585)
Citation 4

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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
Nanyang Business School, Nanyang Technological University, University of Toronto - Rotman School of Management and McMaster University - Michael G. DeGroote School of Business
Downloads 247 (205,524)

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

7.

A Variance Decomposition Primer for Accounting Researchers

Downloads 1,130 (32,352)
Citation 10

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 Reichman University
Downloads 1,130 (31,870)
Citation 10

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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 Reichman University

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Variance Decomposition, SAS, STATA

8.

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 Reichman University
Downloads 1,069 (34,901)
Citation 5

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9.

Accounting Conservatism and Performance Covenants: A Signaling Approach

Downloads 1,013 (37,683)
Citation 8

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 938 (41,418)
Citation 7

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

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research (2016) 33 (3): 961-988, Rotman School of Management Working Paper No. 1538660
Number of pages: 49 Posted: 08 Jul 2015 Last Revised: 06 Feb 2018
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 75 (527,749)
Citation 1

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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) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University
Downloads 708 (61,562)
Citation 6

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Credit Default Swaps, Credit Risk, IFRS

11.

The Impact of Earnings on the Pricing of Credit Default Swaps

Downloads 668 (66,360)

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 Reichman University
Downloads 668 (65,454)
Citation 1

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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 Reichman University

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

12.

Dynamic Risk, Accounting-Based Valuation and Firm Fundamentals

Downloads 632 (71,232)
Citation 11

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
Goizueta Business School, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Downloads 356 (140,230)
Citation 3

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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
Goizueta Business School, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business
Downloads 276 (183,864)
Citation 6

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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
Goizueta Business School, University of Toronto - Rotman School of Management and University of Calgary - Haskayne School of Business

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13.

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

Downloads 530 (88,677)

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 530 (87,708)
Citation 10

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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

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Ball-Brown analysis, Earnings Information Content, Variance Decomposition

14.

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Downloads 480 (100,146)
Citation 5

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 Reichman University
Downloads 314 (160,517)
Citation 2

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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 Reichman University
Downloads 166 (296,788)
Citation 3

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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 Reichman University

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15.

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 Reichman University
Downloads 451 (107,746)

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Foreign earnings, valuation, investor sophistication

16.

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

Downloads 437 (111,823)
Citation 2

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 Reichman University
Downloads 437 (110,677)
Citation 2

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Variance contribution, valuation, foreign earnings, investor sophistication

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

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 Reichman University

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Variance contribution, foreign earnings, investor sophistication

17.

Filing Speed, Information Leakage, and Price Formation

Downloads 322 (157,300)

Filing Speed, Information Leakage, and Price Formation

Number of pages: 49 Posted: 01 May 2019 Last Revised: 03 Sep 2021
Jeffrey L. Callen, Ron Kaniel and Dan Segal
University of Toronto - Rotman School of Management, University of Rochester - Simon Business School and Reichman University
Downloads 322 (156,278)

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Filing Lag, Institutional Trading, 8-K Reports, Private Information

Filing Speed, Information Leakage, and Price Formation

CEPR Discussion Paper No. DP16476
Number of pages: 51 Posted: 22 Sep 2021
Jeffrey L. Callen, Ron Kaniel and Dan Segal
University of Toronto - Rotman School of Management, University of Rochester - Simon Business School and Reichman University
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8K reports, Filing Lag, Institutional Trading, private information

Filing Speed, Information Leakage, and Price Formation

Review of Accounting Studies, forthcoming, Rotman School of Management Working Paper No. 4033712
Posted: 10 Mar 2022
Jeffrey L. Callen, Ron Kaniel and Dan Segal
University of Toronto - Rotman School of Management, University of Rochester - Simon Business School and Reichman University

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Filing Lag, Institutional Trading, 8K reports, Private Information

18.

Accounting Restatements: Are They Always Bad News for Investors?

NYU Working Paper No. 2451/27575
Number of pages: 27 Posted: 08 Oct 2008
Jeffrey L. Callen, Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management, New York University and Reichman University
Downloads 322 (157,300)
Citation 1

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19.

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

Downloads 230 (221,147)
Citation 8

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) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University
Downloads 230 (220,412)
Citation 8

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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) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University

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Credit Default Swaps, Credit Risk, Maturity, IFRS

20.

The Impact of Earnings on the Pricing of Credit Default Swaps

NYU Working Paper No. 2451/27576
Number of pages: 37 Posted: 08 Oct 2008
Jeffrey L. Callen, Joshua Livnat and Dan Segal
University of Toronto - Rotman School of Management, New York University and Reichman University
Downloads 185 (270,233)
Citation 21

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21.

The Coase Theorem and the Empty Core: Inspecting the Entrails after Four Decades

Downloads 123 (376,652)
Citation 1

The Coase Theorem and the Empty Core: Inspecting the Entrails after Four Decades

Number of pages: 27 Posted: 04 May 2022
Jeffrey L. Callen and Varouj A. Aivazian
University of Toronto - Rotman School of Management and University of Toronto
Downloads 123 (378,112)
Citation 1

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Coase Theorem, Institutional Arrangements, Empty Core, Transactions Costs

The Coase Theorem and the Empty Core: Inspecting the Entrails after Four Decades

International Review of Law and Economics, Forthcoming, Rotman School of Management Working Paper No. 4313015
Posted: 04 Jan 2023
Varouj A. Aivazian and Jeffrey L. Callen
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

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Coase Theorem, Institutional Arrangements, Empty Core, Transactions Costs, Farsighted Core

22.

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

Downloads 123 (376,652)
Citation 3

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 123 (378,112)
Citation 3

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

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

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 3131539
Posted: 28 Feb 2018
Jeffrey L. Callen and Guo Ying Luo
University of Toronto - Rotman School of Management and McMaster University

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Earnings Fixated Traders; Accounting Conservatism; Survival

23.

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

Downloads 110 (408,585)
Citation 2

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 - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University
Downloads 110 (410,838)
Citation 1

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Bullwhip, Earnings Attributes, Economic Consequences

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

International Journal of Production Economics (Forthcoming), Rotman School of Management Working Paper No. 4398759
Posted: 06 Apr 2023
Opher Baron, Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University

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Supply Chain Management, Bullwhip Effect, Profitability, Production Volatility, Demand Volatility, Panel Data

24.

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 98 (442,924)
Citation 1

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Earning Fixated Traders, Survivorship, Mark to Market Accounting

25.

Ex Ante Competitive Threats and Stock Price Crash Risk: Evidence from Antitrust Leniency Programs

Rotman School of Management Working Paper No. 4309706
Posted: 22 Dec 2022
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

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Competitive threats, crash risk, natural experiment, cross-sectional evidence

26.

Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk

Auditing: A Journal of Practice & Theory, 2020
Posted: 12 Jun 2020
Jeffrey L. Callen, Xiaohua Fang, Baohua Xin and Wenjun Zhang
University of Toronto - Rotman School of Management, Florida Atlantic University, University of Toronto - Rotman School of Management and Dalhousie University

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crash risk, audit office, auditor incentives, auditor competency

27.

Local Gambling Norms and Audit Pricing

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Local Gambling Norms and Audit Pricing

Posted: 13 Aug 2018
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

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gambling, social norms, audit pricing

Local Gambling Norms and Audit Pricing

Journal of Business Ethics, Forthcoming
Posted: 14 Dec 2018
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

Abstract:

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gambling, social norms, audit pricing

28.

Protection of Proprietary Information and Financial Reporting Opacity: Evidence from a Natural Experiment

Journal of Corporate Finance, Forthcoming
Posted: 17 Jan 2018 Last Revised: 03 Feb 2021
Jeffrey L. Callen, Xiaohua Fang and Wenjun Zhang
University of Toronto - Rotman School of Management, Florida Atlantic University and Dalhousie University

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proprietary information; corporate financial reporting policy; natural experiment

29.

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

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variance decomposition, domestic versus foreign investors, Chinese equity markets

30.

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

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Ohlson, Vuolteenaho, valuation, cost of capital

31.

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

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

32.

Short Interest and Stock Price Crash Risk

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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 Florida Atlantic University

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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 Florida Atlantic University

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crash risk, short interest, agency conflict

33.

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 Florida Atlantic University

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

34.

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
Isabel Lourenço, Jeffrey L. Callen, Manuel Castelo Branco and José Dias Curto
Lisbon University Institute (ISCTE-IUL), University of Toronto - Rotman School of Management, University of Porto - Faculty of Economics and ISCTE - IUL Business School

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Corporate sustainability, Reputation, Value relevance

35.

Religion and Stock Price Crash Risk

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Religion and Stock Price Crash Risk

Posted: 08 Feb 2012
Jeffrey L. Callen and Xiaohua Fang
University of Toronto - Rotman School of Management and Florida Atlantic University

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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 Florida Atlantic University

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religion, crash risk, external monitoring, risk-taking

36.

Crash Risk and the Auditor-Client Relationship

Downloads 0 (1,030,852)

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 Florida Atlantic University

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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 Florida Atlantic University

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

37.

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

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38.

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 Florida Atlantic University

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institutional investors, crash risk, monitoring, expropriation

39.

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 Richardson
University of Toronto - Rotman School of Management, University of Toronto - Joseph L. Rotman School of Management and Department of Accounting and Corporate Governance

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Earnings Management, Culture, Religion, Legal Environment

40.

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 Reichman University

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

41.

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

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Iska, Talmud, joint ventures, compensation

42.

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:

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

43.

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, Reichman University and University of Toronto - Rotman School of Management

Abstract:

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Conditional Conservatism, Special Items, Return Decomposition, Ratio

44.

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:

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Coase Theorem, empty core, property rights, experimental

45.

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:

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

46.

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:

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Talmud, Valuation, Market Imperfections, Kethubah

47.

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 Reichman University

Abstract:

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SEC Filings, Value Relevance, Variance Decomposition

48.

Empirical Tests of the Feltham-Ohlson (1995) Model

Posted: 13 Jan 2005
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University

Abstract:

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

49.

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

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:

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R&D, value relevance, Ohlson

50.

Productivity Measurement and the Relationship between Plant Performance and Jit Intensity

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:

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JIT, plant performance, productivity measures

51.

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

Posted: 13 Feb 2004
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University

Abstract:

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Accruals, Valuation, Variance Decomposition

52.

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:

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nonprofit governance, boards, committees, efficiency

53.

The Core, Transaction Costs, and the Coase Theorem

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:

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54.

Linear Accounting Valuation When Abnormal Earnings are Ar(2)

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:

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Linear accounting valuation models; Ohlson model

55.

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

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:

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

56.

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:

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57.

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:

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58.

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:

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59.

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:

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60.

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:

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Other Papers (2)

Total Downloads: 233
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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 Reichman University
Downloads 159

Abstract:

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

2.

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

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 14 Aug 2018
Opher Baron, Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University
Downloads 74

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Bullwhip Effect