Michael T. Durney

University of Iowa

341 Schaeffer Hall

Iowa City, IA 52242-1097

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 25,050

SSRN RANKINGS

Top 25,050

in Total Papers Downloads

3,459

SSRN CITATIONS

4

CROSSREF CITATIONS

7

Scholarly Papers (13)

1.

Derivative Complexity as a Determinant of Perceived Risk

Number of pages: 47 Posted: 05 May 2020 Last Revised: 10 Mar 2023
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 634 (70,762)

Abstract:

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derivative securities, attribute substitution, financial complexity, risk perceptions, retail investors, professional investors

2.

CEO (In)Activism and Investor Decisions

Number of pages: 50 Posted: 12 Jun 2020 Last Revised: 22 Dec 2022
University of Iowa, University of Central Florida, Indiana University - Kelley School of Business and Indiana University - Kelley School of Business
Downloads 515 (91,659)
Citation 6

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CEO activism; CEO inactivism; investor decision-making; social identity theory; projecting views

3.

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 472 (101,872)
Citation 6

Abstract:

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sampling, error rates, error projection, sampling risk

4.

Managers’ Private Communications with Analysts: The Effect of SEC v. Siebel Systems Inc.

Contemporary Accounting Research, Forthcoming, 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: 53 Posted: 26 Aug 2019 Last Revised: 17 Feb 2023
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 341 (147,672)
Citation 1

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Corporate Disclosure Regulation, Managers’ Private Communications, SEC Enforcement Threat, Siebel Systems Case, Regulation Fair Disclosure

5.

Segment Profit/Loss and the Limitations of a “Management Approach”

Number of pages: 66 Posted: 16 Feb 2021 Last Revised: 21 Apr 2023
Michael T. Durney, Kurt H. Gee and Zac Wiebe
University of Iowa, The Ohio State University and University of Arkansas - Sam M. Walton College of Business
Downloads 284 (179,086)

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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: 37 Posted: 25 Oct 2021 Last Revised: 18 Jun 2023
Michael T. Durney, James Smith and Michael J. Wynes
University of Iowa, University of Lethbridge - Dhillon School of Business and University of Saskatchewan - Edwards School of Business
Downloads 220 (230,212)
Citation 3

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Judgment and Decision Making, Risk Disclosures, Causal Reasoning, SEC, Investor Information Processing

7.

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

Number of pages: 49 Posted: 01 Sep 2021 Last Revised: 19 Oct 2022
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 207 (243,475)
Citation 1

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Regulation Fair Disclosure; investor relations; private disclosure; materiality

8.

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 Management
Downloads 201 (250,223)
Citation 4

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voluntary disclosure, spontaneity, causal attributions, private disclosure

9.

The Politics of Climate Change in Accounting Disclosures: Evidence from Juror Judgments

Number of pages: 45 Posted: 17 Aug 2022 Last Revised: 22 Dec 2022
Michael T. Durney, Joseph A. Johnson and Rick C. Warne
University of Iowa, University of Central Florida and University of San Diego
Downloads 164 (299,070)

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SEC, climate disclosure, materiality, bright-line, juror judgments

10.

What Makes Managers’ Private Disclosures Informative? Evidence from Professional Investors’ Perceptions

Number of pages: 40 Posted: 19 Sep 2022 Last Revised: 05 Jan 2023
Michael T. Durney, Hoyoun Kyung, Jihwon Park and Eugene F. Soltes
University of Iowa, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, City University of NY, Baruch College, Zicklin School of Business and Harvard University - Business School (HBS)
Downloads 161 (303,717)

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private disclosures, professional investors, investor perception, information materiality, communication method, information types, Regulation Fair Disclosure, nonverbal communication

11.

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

Number of pages: 50 Posted: 23 Oct 2019 Last Revised: 10 Jun 2023
Michael T. Durney
University of Iowa
Downloads 161 (303,717)
Citation 2

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Private disclosure; selective disclosure; Regulation Fair Disclosure; investor relations; voluntary disclosure

12.

Professional Investors' Asset Measurement Preferences

Number of pages: 66 Posted: 25 Apr 2023
Indiana University - Kelley School of Business - Department of Accounting, University of Iowa, University of Pittsburgh - Accounting Group and The Ohio State University
Downloads 99 (438,872)

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asset measurement, standard setting, FASB, IASB, Conceptual Framework, professional investors, fair value

13.

Managers’ private communications with analysts: The effect of SEC v. Siebel Systems Inc.

Contemporary Accounting Research, Forthcoming
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

Abstract:

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corporate disclosure regulation, managers’ private communications, SEC enforcement threat, Siebel Systems case, Regulation Fair Disclosure