Dawn A. Matsumoto

University of Washington - Department of Accounting

Assistant Professor

224 Mackenzie Hall, Box 353200

Seattle, WA 98195-3200

United States

SCHOLARLY PAPERS

24

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Top 1,874

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722

CROSSREF CITATIONS

218

Scholarly Papers (24)

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 - McCombs School of Business, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 2,601 (10,343)
Citation 57

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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 - McCombs School of Business, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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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 1,697 (20,666)
Citation 85

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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 1,410 (27,316)
Citation 29

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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 818 (58,356)
Citation 9

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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

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 529 (102,151)
Citation 17

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

5.
Downloads 1,197 (34,662)
Citation 83

Do Conference Calls Affect Analysts' Forecasts?

Number of pages: 47 Posted: 20 Apr 2000
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and University of Washington - Department of Accounting
Downloads 1,197 (34,121)
Citation 83

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

Do Conference Calls Affect Analysts' Forecasts?

Posted: 06 Feb 2002
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, 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

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,078 (39,722)
Citation 14

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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 University - Columbia Business School, Accounting, Business Law & Taxation

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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

Number of pages: 45 Posted: 16 Jun 2003
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, University of Oregon and University of Washington - Department of Accounting
Downloads 1,021 (43,608)
Citation 54

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

8.

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 1,015 (44,097)
Citation 34

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managerial style, conference call, tone

Geographic Peer Effects in Management Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 71 Posted: 25 Aug 2017 Last Revised: 25 Feb 2022
Dawn A. Matsumoto, Matthew Serfling and Sarah Shaikh
University of Washington - Department of Accounting, University of Tennessee and University of Washington - Department of Accounting
Downloads 1,000 (44,244)
Citation 13

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

Geographic Peer Effects in Management Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Posted: 10 Mar 2022
Dawn A. Matsumoto, Matthew Serfling and Sarah Shaikh
University of Washington - Department of Accounting, University of Tennessee and University of Washington - Department of Accounting

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disclosure, earnings forecasts, peer effects, geography, local investors

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

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 945 (47,919)
Citation 44

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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

11.

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 669 (76,956)
Citation 9

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conference calls, voluntary disclosure, financial analysts

12.

Implied Tradeoffs of CFO Accounting Expertise: Evidence from Firm-Manager Matching

Number of pages: 59 Posted: 25 Oct 2016 Last Revised: 15 Apr 2020
Darren Bernard, Weili Ge, Dawn A. Matsumoto and Sara Toynbee
University of Washington - 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 610 (86,371)
Citation 2

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Firm-manager matching, CFO expertise, top management team, Chief Financial Officer

13.

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 - McCombs School of Business and University of Washington - Department of Accounting
Downloads 538 (101,306)
Citation 2

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

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, Brigham Young University and University of Washington - Department of Accounting
Downloads 488 (113,966)
Citation 6

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Geographic Location; Voluntary Disclosure; Security Analysts

15.

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, University of Washington - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 488 (113,966)
Citation 41

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16.

How Resilient are Firms’ Financial Reporting Processes?

Management Science, Forthcoming
Number of pages: 50 Posted: 17 Oct 2022 Last Revised: 27 Oct 2022
Stanford Graduate School of Business, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and City University of NY, Baruch College, Zicklin School of Business
Downloads 279 (211,956)

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17.

Do Analysts Cater to Investor Beliefs? Evidence from Market Liberalization in China

Number of pages: 57 Posted: 11 Jun 2021 Last Revised: 25 Jun 2021
Dawn A. Matsumoto, Jenny Li Zhang and Yuxiang Zheng
University of Washington - Department of Accounting, University of British Columbia - Sauder School of Business and University of Akron - The George W. Daverio School of Accountancy
Downloads 245 (241,269)

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Catering Theory, Financial Analyst Bias, Stock Recommendations, Market Liberalization

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 244 (241,037)
Citation 1

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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

19.

Straight from the Horse's Mouth: Determinants and Consequences of Managers’ Conference Call Participation

Number of pages: 54 Posted: 14 Aug 2023 Last Revised: 30 Aug 2023
Jennifer Lu, Dawn A. Matsumoto and Keehea Moon
California State University, Northridge - Department of Accounting, University of Washington - Department of Accounting and George Washington University - School of Business
Downloads 157 (361,647)

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corporate disclosure, conference calls, analyst forecast properties, manager style

20.

Discussion of ‘When Does the Peer Information Environment Matter?’

Journal of Accounting & Economics (JAE), Vol. 64, No. 2-3, 2017
Posted: 09 Sep 2019
Dawn A. Matsumoto and Sarah Shaikh
University of Washington - Department of Accounting and University of Washington - Department of Accounting

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Peer information environment, Disclosure externalities, Regulation

21.

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 - 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

22.

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 - McCombs School of Business, University of Washington - Department of Accounting and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

Abstract:

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quarterly earnings guidance, stop guidance, cost of capital

23.

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

Posted: 31 May 2005
Robert M. Bowen, Angela K. Davis and Dawn A. Matsumoto
Chapman University - The George L. Argyros School of Business & Economics, 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

24.

Management's Incentives to Avoid Negative Earnings Surprises

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