Dawn A. Matsumoto

University of Washington - Department of Accounting

Assistant Professor

224 Mackenzie Hall, Box 353200

Seattle, WA 98195-3200

United States

  • University of Washington - Department of Accounting

    • Email
    • Tel: 206-543-4454
    • Fax: 206-685-9392
SCHOLARLY PAPERS

20

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13,103

CITATIONS
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419

Scholarly Papers (20)

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1.

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance

Downloads 2,401 ( 5,200)
Citation 72

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance

Number of pages: 57 Posted: 13 Oct 2005
Shuping Chen, Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School
Downloads 2,401 (5,094)
Citation 72

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Earnings guidance, stop guidance, cost of capital

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 21 Oct 2010
Shuping Chen, Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School

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2.

Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 59 Posted: 11 Sep 2008 Last Revised: 27 Oct 2010
Weili Ge, Dawn A. Matsumoto and Jenny Li Zhang
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of British Columbia - Sauder School of Business
Downloads 1,402 (12,744)
Citation 81

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Chief Financial Officer, Managerial Style, Management Turnover, Accounting Choice

3.

Management's Incentives to Guide Analysts' Forecasts

Number of pages: 54 Posted: 30 Sep 1999
Dawn A. Matsumoto
University of Washington - Department of Accounting
Downloads 1,308 (14,209)
Citation 28

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4.

Managerial and Investor Responses to Disclosure Regulation: The Case of Reg Fd and Conference Calls

Downloads 1,177 ( 16,704)
Citation 47

Managerial and Investor Responses to Disclosure Regulation: The Case of Reg Fd and Conference Calls

Number of pages: 43 Posted: 17 May 2002
Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 694 (35,109)
Citation 10

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Disclosure regulation, Regulation FD, Disclosure Policy, Individual Investor Trading, Price Volatility

Managerial and Investor Responses to Disclosure Regulation: The Case of Reg Fd and Conference Calls

Accounting Review, Vol. 79, pp. 617-643, July 2004
Number of pages: 43 Posted: 02 Feb 2005
Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 483 (56,482)
Citation 67

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Disclosure Regulation, Regulation FD, Disclosure Policy, Individual Investor Trading, Price Volatility

5.

Do Conference Calls Affect Analysts' Forecasts?

Downloads 972 ( 22,222)

Do Conference Calls Affect Analysts' Forecasts?

Number of pages: 47 Posted: 20 Apr 2000
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Univeristy of San Diego - School of Business, University of Oregon and University of Washington - Department of Accounting
Downloads 972 (21,830)
Citation 69

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Conference calls, Security analysts, Forecast error, Forecast dispersion, Disclosure, Information environment, Reg FD

Do Conference Calls Affect Analysts' Forecasts?

The Accounting Review, April 2002
Posted: 06 Feb 2002
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Univeristy of San Diego - School of Business, University of Oregon and University of Washington - Department of Accounting

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conference calls, security analysts, forecast error, forecast dispersion, disclosure, information environment, Reg FD

6.

Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

Downloads 961 ( 22,579)
Citation 30

Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

Number of pages: 44 Posted: 03 Feb 2006
Kevin Koh, Dawn A. Matsumoto and Shivaram Rajgopal
Nanyang Technological University (NTU) - Nanyang Business School, University of Washington - Department of Accounting and Columbia Business School
Downloads 961 (22,192)
Citation 30

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Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts

Meeting or Beating Analyst Expectations in the Post-Scandals World: Changes in Stock Market Rewards and Managerial Actions

Contemporary Accounting Research, Forthcoming
Posted: 05 Feb 2008 Last Revised: 22 Apr 2008
Kevin Koh, Dawn A. Matsumoto and Shivaram Rajgopal
Nanyang Technological University (NTU) - Nanyang Business School, University of Washington - Department of Accounting and Columbia Business School

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Enron, Sarbanes Oxley, Earnings Management, Analysts Forecasts

7.

Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions

14th Annual Conference on Financial Economics and Accounting (FEA)
Number of pages: 45 Posted: 16 Jun 2003
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Univeristy of San Diego - School of Business, University of Oregon and University of Washington - Department of Accounting
Downloads 909 (24,532)
Citation 88

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press release, emphasis, metrics, disclosure, pro forma and GAAP earnings, determinants, stock market reactions

8.

Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure

Downloads 844 ( 27,252)

Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure

JAE Boston Conference June 2001
Number of pages: 46 Posted: 11 Jan 2001
Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 844 (26,803)
Citation 111

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Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 149-180, January 2003
Posted: 16 Oct 2002
Brian J. Bushee, Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business

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conference calls, corporate disclosure, selective disclosure, price volatility, institutional investors

9.

The Effect of Manager-Specific Optimism on the Tone of Earnings Conference Calls

CAAA Annual Conference 2012
Number of pages: 55 Posted: 10 Jan 2012 Last Revised: 23 Jan 2014
Angela K. Davis, Weili Ge, Dawn A. Matsumoto and Jenny Li Zhang
University of Oregon, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of British Columbia - Sauder School of Business
Downloads 577 (45,585)
Citation 41

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managerial style, conference call, tone

10.

Managerial Disclosure vs. Analyst Inquiry: An Empirical Investigation of the Presentation and Discussion Portions of Earnings-Related Conference Calls

Number of pages: 49 Posted: 12 Nov 2006
Dawn A. Matsumoto, Erik Roelofsen and Maarten Pronk
University of Washington - Department of Accounting, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 543 (49,232)
Citation 6

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conference calls, voluntary disclosure, financial analysts

11.

Upgrades Vs. Downgrades: The Impact on Access to Information and Analysts' Forecast Accuracy

Number of pages: 47 Posted: 23 Feb 2004
Shuping Chen and Dawn A. Matsumoto
University of Texas at Austin - Red McCombs School of Business and University of Washington - Department of Accounting
Downloads 482 (57,264)
Citation 2

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financial analysts, forecast accuracy, analysts' incentives, corporate disclosure, regulation fair disclosure

12.

Assessing Methods of Identifying Management Forecasts: CIG vs. Researcher Collected

Number of pages: 54 Posted: 02 Mar 2010 Last Revised: 29 Jun 2012
Elizabeth Chuk, Dawn A. Matsumoto and Gregory S. Miller
University of California, Irvine - Paul Merage School of Business, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 430 (65,865)
Citation 70

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13.

Geographic Peer Effects in Management Earnings Forecasts

Number of pages: 53 Posted: 25 Aug 2017 Last Revised: 31 Mar 2019
Dawn A. Matsumoto, Matthew Serfling and Sarah Shaikh
University of Washington - Department of Accounting, University of Tennessee and University of Washington
Downloads 342 (86,205)

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Disclosure, Earnings forecasts, Peer effects, Geography, Local investors

14.

The Effect of Industry Co-Location on Analysts’ Information Acquisition Costs

Number of pages: 45 Posted: 13 Aug 2013 Last Revised: 18 Feb 2017
Jared N. Jennings, Joshua A. Lee and Dawn A. Matsumoto
Washington University in St. Louis, University of Georgia and University of Washington - Department of Accounting
Downloads 321 (92,473)
Citation 3

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Geographic Location; Voluntary Disclosure; Security Analysts

15.

Firm-Manager Matching and the Tradeoffs of CFO Accounting Expertise

Number of pages: 47 Posted: 25 Oct 2016 Last Revised: 27 Jan 2019
Darren Bernard, Weili Ge, Dawn A. Matsumoto and Sara Toynbee
London Business School - Department of Accounting, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of Texas at Austin
Downloads 296 (101,008)
Citation 1

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Firm-manager matching, accounting expertise, Chief Financial Officer

16.

The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms

Downloads 138 (206,626)

The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms

Number of pages: 53 Posted: 29 Aug 2016 Last Revised: 21 Dec 2018
Weili Ge, Dawn A. Matsumoto, Emily Jing Wang and Jenny Li Zhang
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of British Columbia - Sauder School of Business
Downloads 138 (207,223)

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Restatement, Irregularity, Bonding, Information Risk, Reputational Loss

The Price of Being Foreign: Stock Market Penalties Associated With Accounting Irregularities for U.S.-Listed Foreign Firms

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Weili Ge, Dawn A. Matsumoto, Emily Jing Wang and Jenny Li Zhang
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of British Columbia - Sauder School of Business

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Restatement, Irregularity, Legal Bonding, Information Risk, Reputational Bonding

17.

Favorable Versus Unfavorable Recommendations: The Impact on Analyst Access to Management-Provided Information

Journal of Accounting Research, Forthcoming
Posted: 18 May 2006
Shuping Chen and Dawn A. Matsumoto
University of Texas at Austin - Red McCombs School of Business and University of Washington - Department of Accounting

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Financial Analysts, Forecast Accuracy, Analysts' Incentives, Corporate Disclosure, Regulation Fair Disclosure

18.

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance in the Post Regulation-Fd Period*

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 14 Sep 2005
Shuping Chen, Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School

Abstract:

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quarterly earnings guidance, stop guidance, cost of capital

19.

Emphasis on Pro Forma Versus Gaap Earnings in Quarterly Press Releases: Determinants, Sec Intervention, and Market Reactions

The Accounting Review, October 2005
Posted: 31 May 2005
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Univeristy of San Diego - School of Business, University of Oregon and University of Washington - Department of Accounting

Abstract:

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press release, emphasis, metrics, disclosure, pro forma and GAAP earnings, determinants, stock market reactions

20.

Management's Incentives to Avoid Negative Earnings Surprises

Accounting Review, Forthcoming
Posted: 13 Feb 2002
Dawn A. Matsumoto
University of Washington - Department of Accounting

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Financial analysts; Forecast guidance; Earnings management; Forecast bias; Financial reporting incentives