Daniel A. Bens

INSEAD

Associate Professor of Accounting & Control

Boulevard de Constance

77305 Fontainebleau Cedex

France

SCHOLARLY PAPERS

10

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CITATIONS
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Top 7,300

in Total Papers Citations

65

Scholarly Papers (10)

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 1,745 (8,799)
Citation 11

Abstract:

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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 and Steven J. Monahan
INSEAD and INSEAD
Downloads 811 (28,477)
Citation 23

Abstract:

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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 and Steven J. Monahan
INSEAD, University of Chicago - Booth School of Business and INSEAD
Downloads 612 (41,644)
Citation 8

Abstract:

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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 550 (47,890)
Citation 5

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5.
Downloads 464 (59,371)
Citation 13

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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 - Stan Ross Department of Accountancy
Downloads 386 (74,066)
Citation 3

Abstract:

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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 Rice University - Jesse H. Jones Graduate School of Business
Downloads 385 (74,304)
Citation 2

Abstract:

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earnings management, restructuring charges, special items, discretionary accruals

8.

Contracting and Reporting Conservatism around a Change in Fiduciary Duties

Number of pages: 47 Posted: 09 Jan 2014 Last Revised: 27 Mar 2019
Daniel A. Bens, Sterling Huang, Liang Tan and Wan Wongsunwai
INSEAD, Singapore Management University - School of Accountancy, George Washington University - Department of Accountancy and The Chinese University of Hong Kong (CUHK)
Downloads 274 (108,558)

Abstract:

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Contracting Conservatism; Reporting Conservatism; Debt Contracting; Fiduciary Duties; Corporate Governance

9.

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 - Stan Ross Department of Accountancy

Abstract:

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

10.

Employee Stock Options, Eps Dilution, and Stock Repurchases

Journal of Accounting & Economics, Vol. 36, No. 1-3, pp. 51-90, December 2003
Posted: 28 Nov 2003
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:

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