Michael T. Durney

University of Iowa

341 Schaeffer Hall

Iowa City, IA 52242-1097

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 33,782

SSRN RANKINGS

Top 33,782

in Total Papers Downloads

1,868

SSRN CITATIONS

6

CROSSREF CITATIONS

5

Scholarly Papers (9)

1.

Derivative Complexity as a Key Determinant of Perceived Risk

Number of pages: 40 Posted: 05 May 2020 Last Revised: 03 Sep 2021
Michael T. Durney, Robert Libby and Felipe Bastos G. Silva
University of Iowa, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Missouri, Columbia
Downloads 476 (77,393)

Abstract:

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Derivative Securities; Attribute Substitution; Financial Complexity

2.

Error Rates, Error Projection, and Consideration of Sampling Risk: Audit Sampling Data from the Field

Number of pages: 47 Posted: 12 Apr 2013
Michael T. Durney, Randal J. Elder and Steven M. Glover
University of Iowa, Syracuse University and Brigham Young University
Downloads 407 (93,105)
Citation 6

Abstract:

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sampling, error rates, error projection, sampling risk

3.

CEO (In)Activism and Investor Decisions

Number of pages: 47 Posted: 12 Jun 2020 Last Revised: 18 Jun 2020
Michael T. Durney, Joseph Johnson, Roshan K. Sinha and Donald Young
University of Iowa, University of Central Florida, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business
Downloads 262 (149,801)

Abstract:

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CEO Activism, Investor Decision-Making, Social Identity Theory, Social Media, Operational Relevance

4.

The Effect of Corporate Disclosure Regulation on Managers’ Private Communications

European Corporate Governance Institute – Finance Working Paper No. 635/2019, U of Penn, Inst for Law & Econ Research Paper No. 20-46
Number of pages: 56 Posted: 26 Aug 2019 Last Revised: 18 Nov 2021
Ashiq Ali, Michael T. Durney, Jill E. Fisch and Hoyoun Kyung
University of Texas at Dallas - Naveen Jindal School of Management, University of Iowa, University of Pennsylvania Carey Law School and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 205 (189,530)
Citation 1

Abstract:

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Corporate Disclosure Regulation, Managers’ Private Communications, Implicit Communication, Enforcement, Regulation Fair Disclosure

5.

Comparing Internal Views of Performance: ASC 280’s Management Approach and Non-GAAP Reporting

Number of pages: 63 Posted: 16 Feb 2021 Last Revised: 02 Dec 2021
Michael T. Durney, Kurt H. Gee, Kurt H. Gee and Zac Wiebe
University of Iowa, Penn StatePenn State - Smeal College of Business and University of Arkansas - Sam M. Walton College of Business
Downloads 130 (277,864)

Abstract:

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Non-GAAP financial measures, segments, FASB, standard setting, Management Approach, value relevance, stewardship

6.

Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements

Number of pages: 27 Posted: 25 Oct 2021
Michael T. Durney, James Smith and Michael J. Wynes
University of Iowa, University of Lethbridge - Dhillon School of Business and Wilfrid Laurier University
Downloads 110 (313,517)

Abstract:

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Judgment and Decision Making, Risk Disclosures, Causal Reasoning, SEC

7.

Disclosure Preparation and Managers’ Explanations for Performance

Number of pages: 40 Posted: 23 Oct 2019 Last Revised: 19 Nov 2021
Michael T. Durney and Kristina M. Rennekamp
University of Iowa and SC Johnson Graduate School of Business
Downloads 105 (323,636)
Citation 2

Abstract:

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voluntary disclosure, spontaneity, causal attributions, private disclosure

8.

Managers’ Private Disclosures: Descriptive Evidence and the Effect of Audience Size

Number of pages: 49 Posted: 23 Oct 2019 Last Revised: 19 Nov 2021
Michael T. Durney
University of Iowa
Downloads 103 (327,798)
Citation 2

Abstract:

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private disclosure, selective disclosure, Regulation Fair Disclosure, self-focus, investor relations officers

9.

Behind Closed Doors: An Investigation of Investor Relations Officer Disclosures in Private Meetings with Investors

Number of pages: 45 Posted: 01 Sep 2021 Last Revised: 04 Oct 2021
H. Scott Asay, Shana Clor-Proell and Michael T. Durney
University of Iowa - Department of Accounting, Texas Christian University - Department of Accounting and University of Iowa
Downloads 70 (413,450)

Abstract:

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Regulation Fair Disclosure; investor relations; private disclosure; materiality