Anne Beatty

Ohio State University (OSU) - Department of Accounting & Management Information Systems

2100 Neil Avenue

Columbus, OH 43210

United States

  • Ohio State University (OSU) - Department of Accounting & Management Information Systems

SCHOLARLY PAPERS

38

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SSRN CITATIONS
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Top 2,369

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575

CROSSREF CITATIONS

71

Scholarly Papers (38)

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1.

Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks

Number of pages: 37 Posted: 02 Oct 1997
Anwer S. Ahmed, Anne Beatty and Carolyn Takeda
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Florida - Department of Finance, Insurance and Real Estate
Downloads 4,302 (3,747)
Citation 11

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2.

How Does Internal Control Regulation Affect Financial Reporting?

Downloads 2,860 ( 7,380)
Citation 17

How Does Internal Control Regulation Affect Financial Reporting?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 45 Posted: 15 Sep 2006 Last Revised: 15 Sep 2009
Jennifer Lynne M. Altamuro and Anne Beatty
Villanova University - Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 2,860 (7,253)
Citation 17

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Internal Control, Earnings Quality, Banking

How Does Internal Control Regulation Affect Financial Reporting?

Journal of Accounting & Economics, Forthcoming
Posted: 13 Jul 2009
Jennifer Lynne M. Altamuro and Anne Beatty
Villanova University - Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems

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Internal Control, Earnings Quality, Banking

3.

Financial Accounting in the Banking Industry: A Review of the Empirical Literature

Rotman School of Management Working Paper No. 2346752
Number of pages: 121 Posted: 30 Oct 2013
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 2,584 (8,644)
Citation 74

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financial accounting; bank regulatory capital; information asymmetry

4.

Motives for Early Revenue Recognition: Evidence from Sec Staff Accounting Bulletin (Sab) 101

Number of pages: 36 Posted: 12 Jan 2003
Jennifer Lynne M. Altamuro, Anne Beatty and Joseph Weber
Villanova University - Accountancy, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,760 (15,963)
Citation 6

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revenue recognition, earnings management, earnings benchmarks, financial reporting

5.

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 1,606 (18,345)
Citation 35

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6.

The Role and Characteristics of Accounting-Based Performance Pricing in Private Debt Contracts

Number of pages: 41 Posted: 15 Aug 2002
Ilia D. Dichev, Anne Beatty and Joseph Weber
Emory University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,305 (25,129)
Citation 12

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performance pricing, bank debt, accounting ratios, debt/EBITDA

7.

Conservatism and Debt

Downloads 1,245 (26,921)

Conservatism and Debt

Number of pages: 49 Posted: 13 Jan 2007 Last Revised: 23 Sep 2008
Anne Beatty, Joseph Weber and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Arizona
Downloads 1,245 (26,455)
Citation 35

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Conservatism, Covenants, Debt Contracting

Conservatism and Debt

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jun 2008
Anne Beatty, Jeff Jiewei Yu and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Arizona and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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8.

The Importance of Accounting Discretion in Mandatory Accounting Changes: An Examination of the Adoption of SFAS 142

Number of pages: 52 Posted: 03 Feb 2005
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,232 (27,359)
Citation 2

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earnings management, accounting choice, mandatory accounting changes, goodwill, mergers and acquisitions, FASB, positive accounting

9.

Performance Pricing in Debt Contracts

Number of pages: 33 Posted: 18 Jan 2001
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,092 (32,558)
Citation 8

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accounting, debt, leverage, performance, prcing, interest rate, default, accounting choice, Watts, Zimmerman, earnings management, earnings, efficient contracting, contracting, positive accounting

10.

Performance Pricing in Bank Debt Contracts

Number of pages: 45 Posted: 30 Sep 2004
Paul Asquith, Anne Beatty and Joseph Weber
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA), Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,052 (34,405)
Citation 71

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Accounting choice, leverage, performace, pricing, interest rate, earnings management, accounting, debt, default, earnings, efficient contracting, positive accounting

11.

Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend?

Number of pages: 52 Posted: 28 Aug 2009 Last Revised: 31 Oct 2013
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 977 (38,119)
Citation 60

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bank lending, loan loss provision, procyclicality, recession, accounting conservatism

12.

How Does Changing Measurement Change Management Behavior? A Review of the Evidence

Number of pages: 26 Posted: 26 Mar 2007
Anne Beatty
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 906 (42,312)
Citation 8

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Financial reporting, contracting, positive accounting

13.

Evidence on the Efficacy of Market Risk Disclosures by Commercial Banks

Number of pages: 37 Posted: 14 Jun 1999
Anwer S. Ahmed, Anne Beatty and Bruce Bettinghaus
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 784 (51,594)
Citation 5

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14.

The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions

Number of pages: 35 Posted: 03 Nov 2009
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 750 (54,712)
Citation 8

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Private information, Monitoring, Accounting Quality, Investment

15.

Financial Reporting Quality, Private Information, Monitoring and the Lease-Versus-Buy Decision

Number of pages: 51 Posted: 03 Nov 2009
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 689 (61,301)
Citation 12

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financial reporting quality; private information; monitoring; lease-versus-buy

16.

The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance

Number of pages: 31 Posted: 24 May 2000
Anne Beatty, K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 613 (71,232)
Citation 2

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17.

The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments

Rotman School of Management Working Paper No. 2197429
Number of pages: 59 Posted: 08 Jan 2013
Anne Beatty, Scott Liao and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Arizona
Downloads 591 (74,480)
Citation 36

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fraudulent financial reporting, spillover effect, investment efficiency

18.

Do Accounting Changes Affect the Economic Behaviour of Financial Firms?

BIS Working Paper No. 211
Number of pages: 32 Posted: 20 Sep 2007
Anne Beatty
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 515 (88,444)
Citation 5

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Bank capital, financial reporting, taxation, trust preferred securities

19.

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 09 Dec 2012 Last Revised: 21 Dec 2017
Anne Beatty, Lin Cheng and Haiwen (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and University of Minnesota
Downloads 477 (97,134)
Citation 6

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Risk factor disclosure; Financial crisis; Litigation risk; Market reaction

20.

What Do Analysts’ Provision Forecasts Tell Us About Expected Credit Loss Recognition?

Number of pages: 52 Posted: 05 May 2020
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 409 (116,326)
Citation 5

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CECL, Expected Loss Model, Bank Accounting

21.

Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes

Number of pages: 35 Posted: 08 Feb 2000
Anne Beatty and David G. Harris
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting
Downloads 373 (129,163)
Citation 4

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22.

Do Rating Agencies Benefit From Providing Higher Ratings? Evidence From the Consequences of Municipal Bond Ratings Recalibration

Downloads 363 (133,148)

Do Rating Agencies Benefit From Providing Higher Ratings? Evidence From the Consequences of Municipal Bond Ratings Recalibration

Georgetown McDonough School of Business Research Paper No. 3070712
Number of pages: 45 Posted: 16 Nov 2017 Last Revised: 19 Apr 2019
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 363 (132,153)
Citation 17

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Rating agencies, Municipal bonds, Conflicts of interest

Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration

Journal of Accounting Research, Vol. 57, No. 2, 2019, Georgetown McDonough School of Business Research Paper No. 3406272
Posted: 24 Jun 2019
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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credit rating; rating agency; municipal debt; issuer-pay model; conflicts of interest

23.

Hedge Commitments and Agency Costs of Debt: Evidence from Interest Rate Protection Covenants and Accounting Conservatism

Number of pages: 45 Posted: 31 Aug 2009 Last Revised: 04 Jul 2011
Anne Beatty, Reining Petacchi and Haiwen (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Georgetown University - Department of Accounting and Business Law and University of Minnesota
Downloads 311 (157,261)
Citation 4

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Interest rate risk, Hedge commitment

24.

Nonrecurring Items in Debt Contracts

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 19 Apr 2015 Last Revised: 22 Nov 2017
Anne Beatty, Lin Cheng and Tzachi Zach
Ohio State University (OSU) - Department of Accounting & Management Information Systems, The University of Arizona - Eller College of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 288 (170,382)
Citation 15

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Nonrecurring items; debt contracting; financial covenants; agency costs; covenant slack

25.

The Impact of State Taxation of U.S. Government Obligations on the Structure of Banks' Investment and Financing Portfolios

Number of pages: 30 Posted: 06 Jun 2000
Anne Beatty and David G. Harris
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting
Downloads 228 (214,988)
Citation 1

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26.

Evidence on the Determinants and Economic Consequences of Delegated Monitoring

Number of pages: 61 Posted: 10 Sep 2011
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 173 (276,164)
Citation 6

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cross monitoring, cross-acceleration provisions, debt covenants, accounting quality

27.

The Effect of Banks’ Financial Reporting on Syndicated Loan Structures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 23 Oct 2018 Last Revised: 31 Jan 2019
Anne Beatty, Scott Liao and Haiwen (Helen) Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 142 (325,272)
Citation 11

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28.

Alternative Evidence and Views on Asymmetric Loan Loss Provisioning

Journal of Accounting & Economics (JAE), Vol. 70, No. 2-3, 2020
Number of pages: 33 Posted: 26 Oct 2020
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 125 (358,644)

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Loan Loss Provisions, Methodology

29.

Corporate Risk Management: Evidence from Product Liability

Posted: 16 Aug 2004
Anne Beatty, Anne Gron and Bjorn Jorgensen
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Northwestern University - Kellogg School of Management and affiliation not provided to SSRN

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Product liability, risk management

30.

The Effects of Debt Contracting on Voluntary Accounting Method Changes

Posted: 04 Nov 2002
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Accounting Choice, Debt Contracting, Debt Covenants, Performance Pricing, Dividend Restrictions

31.

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

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

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32.

The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in Covenant Calculations

Posted: 11 Feb 2002
Anne Beatty, K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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33.

Capital, Portfolio, and Growth: Bank Behavior Under Risk-Based Capital Guidelines

Posted: 31 Oct 2001
Anne Beatty and Anne Gron
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Northwestern University - Kellogg School of Management

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Risk-based capital, regulation

34.

The Impact of Explicit and Implicit State Taxation of U.S. Government Obligations on the Structure of Banks' Investment and Financing Portfolios

Posted: 12 Oct 2001
Anne Beatty and David G. Harris
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting

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35.

The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms

Posted: 27 Oct 1999
Anne Beatty and David G. Harris
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Syracuse University - Joseph I. Lubin School of Accounting

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36.

Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings

Sauder School of Business Working Paper
Posted: 22 Aug 1998
Anne Beatty, Sandra Chamberlain and Joseph Magliolo
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of British Columbia (UBC) - Division of Accounting and Southern Methodist University (SMU) - Accounting Department

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37.

Interest Rate Risk Management of Bank Holding Companies: An Examination of Trade-Offs in the Use of Investment Securities and Interest Rate Swaps

Posted: 21 Jul 1997
Anne Beatty and Bruce Bettinghaus
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Michigan State University - Department of Accounting & Information Systems

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38.

An Empirical Analysis of the Economic Implications of Fair Value Accounting for Investment Securities

Sauder School of Business Working Paper
Posted: 22 May 1995
Anne Beatty, Sandra Chamberlain and Joseph Magliolo
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of British Columbia (UBC) - Division of Accounting and Southern Methodist University (SMU) - Accounting Department

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