Daniel A. Bens

INSEAD

Professor of Accounting & Control

Boulevard de Constance

77305 Fontainebleau Cedex

France

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 15,283

SSRN RANKINGS

Top 15,283

in Total Papers Downloads

6,852

TOTAL CITATIONS
Rank 10,188

SSRN RANKINGS

Top 10,188

in Total Papers Citations

113

Scholarly Papers (14)

Actions:
Email selected abstracts
1.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Daniel A. Bens, Wendy Heltzer and Benjamin Segal
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 2,011 (17,283)
Citation 27

Abstract:

Loading...

Fair value accounting, Goodwill, Impairments, SFAS 142, Write-offs

2.

Disclosure Quality and the Excess Value of Diversification

Number of pages: 60 Posted: 28 Oct 2002
Daniel A. Bens, Steven J. Monahan and Steven J. Monahan
INSEAD and INSEADUniversity of Utah
Downloads 882 (58,314)
Citation 16

Abstract:

Loading...

diversification, voluntary disclosure, governance, valuation

3.

Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data

US Census Bureau Center for Economic Studies Paper No. CES-WP- 09-28, Chicago Booth Research Paper No. 09-46
Number of pages: 57 Posted: 21 Sep 2009 Last Revised: 09 Dec 2009
Daniel A. Bens, Philip G. Berger, Steven J. Monahan and Steven J. Monahan
INSEAD, University of Chicago - Chookaszian Accounting Research Center and INSEADUniversity of Utah
Downloads 730 (75,117)
Citation 26

Abstract:

Loading...

manufacturing plants, micro-level data, segment reporting, discretionary disclosure, agency

4.

The Determinants of the Amount of Information Disclosed About Corporate Restructurings

Number of pages: 49 Posted: 19 Nov 1999
Daniel A. Bens
INSEAD
Downloads 598 (96,919)
Citation 5

Abstract:

Loading...

5.

Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset-Backed Commercial Paper Conduits and FIN 46

Number of pages: 62 Posted: 20 Sep 2007
Daniel A. Bens, Steven J. Monahan and Steven J. Monahan
INSEAD and INSEADUniversity of Utah
Downloads 547 (108,411)
Citation 17

Abstract:

Loading...

commercial paper conduits, consolidation, economic consequences of accounting choice, financial accouting, FIN 46, regulation, securitization

6.

Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions

Accounting Review, Forthcoming
Number of pages: 47 Posted: 15 Jul 2011 Last Revised: 05 Aug 2011
Daniel A. Bens, Theodore H. Goodman and Monica Neamtiu
INSEAD, Purdue University - Department of Accounting and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 518 (115,976)
Citation 18

Abstract:

Loading...

misreporting, investment, mergers and acquisitions, pressure on managers

7.

Accounting Discretion: Use or Abuse? Restructuring Charges - 1989-1996

Number of pages: 45 Posted: 08 May 2007
Daniel A. Bens and Rick Johnston
INSEAD and Independent
Downloads 502 (120,489)
Citation 1

Abstract:

Loading...

earnings management, restructuring charges, special items, discretionary accruals

8.

Mandated Environmental Liability Recognition and the Voluntary Disclosure of ESG Information

INSEAD Working Paper No. 2022/38/ACC
Number of pages: 54 Posted: 06 Apr 2022 Last Revised: 05 Jun 2024
Daniel A. Bens, Cai Chen and Peter R. Joos
INSEAD, INSEAD and INSEAD
Downloads 480 (127,487)

Abstract:

Loading...

Asset Retirement Obligations, AROs, Voluntary Disclosure, ESG, Environmental Accounting

9.

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017-12

INSEAD Working Paper No. 2023/61/ACC
Number of pages: 71 Posted: 01 Jun 2022 Last Revised: 03 Jun 2024
Waqar Ali, Daniel A. Bens and Gavin Cassar
HEC Paris - Accounting and Management Control Department, INSEAD and INSEAD
Downloads 435 (143,012)
Citation 3

Abstract:

Loading...

Hedge accounting, Risk management, Derivatives, Reporting complexity, SFAS 133, SFAS 161, ASU 2017-12, Real effects

10.

Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading

INSEAD Working Paper No. 2025/12/ACC
Number of pages: 51 Posted: 21 May 2024 Last Revised: 24 Jan 2025
Daniel A. Bens, Gavin Cassar, Ying Huang and Thomas Keusch
INSEAD, INSEAD, INSEAD and INSEAD
Downloads 149 (417,328)

Abstract:

Loading...

Governance, Insider Trading, Financial Reporting

11.

The Effect of Banking Deregulation on Borrowing Firms’ Risk-Taking Incentives

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Daniel A. Bens, Scott Liao and Barbara Su
INSEAD, University of Toronto - Rotman School of Management and Temple University - Fox School of Business and Management

Abstract:

Loading...

banking, deregulation, risk-taking, compensation, IBBEA, innovation

12.

Contracting and Reporting Conservatism around a Change in Fiduciary Duties

Contemporary Accounting Research, Forthcoming
Posted: 28 May 2020
Daniel A. Bens, Sterling Huang, Liang Tan and Wan Wongsunwai
INSEAD, New York University (NYU) - New York University (NYU), Shanghai, Virginia Polytechnic Institute & State University and The Chinese University of Hong Kong (CUHK)

Abstract:

Loading...

contracting conservatism, reporting conservatism, debt contracting, fiduciary duties, corporate governance

13.

The Impact of SEC Disclosure Monitoring on the Uncertainty of Fair Value Estimates

Accounting Review, Forthcoming, INSEAD Working Paper No. 2015/57/ACC
Posted: 04 Aug 2015 Last Revised: 10 Aug 2015
Daniel A. Bens, Mei Cheng and Monica Neamtiu
INSEAD, University of Arizona - Department of Accounting and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract:

Loading...

fair value estimates, SEC enforcement, comment letters, information uncertainty

14.

Employee Stock Options, Eps Dilution, and Stock Repurchases

Posted: 28 Nov 2003
Daniel A. Bens, Venky Nagar, Douglas J. Skinner and M.H. Franco Wong
INSEAD, University of Michigan, Stephen M. Ross School of Business, The University of Chicago - Booth School of Business and University of Toronto - Rotman School of Management

Abstract:

Loading...

earnings dilution, earnings management, earnings-per-share (EPS), employee stock options, stock buybacks, stock repurchases