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 7,584

in Total Papers Citations

62

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 1,498 (7,582)
Citation 10

Abstract:

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 784 (22,728)
Citation 21

Abstract:

diversification, voluntary disclosure, governance, valuation

3.

The Determinants of the Amount of Information Disclosed about Corporate Restructurings

Number of pages: 49 Posted: 19 Nov 1999
Daniel A. Bens
INSEAD
Downloads 534 (38,739)
Citation 5

Abstract:

4.

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 524 (36,222)
Citation 8

Abstract:

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

5.
Downloads 428 (49,756)
Citation 13

Abstract:

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

6.

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 University of Alabama at Birmingham - Department of Accounting and Information Systems
Downloads 356 (61,993)
Citation 2

Abstract:

earnings management, restructuring charges, special items, discretionary accruals

7.

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 280 (70,669)
Citation 3

Abstract:

misreporting, investment, mergers and acquisitions, pressure on managers

8.

Accounting and Contracting Choices around a Change in Fiduciary Duties

Number of pages: 59 Posted: 09 Jan 2014 Last Revised: 23 Jul 2015
Daniel A. Bens, Sterling Huang, Liang Tan and Wan Wongsunwai
INSEAD, Singapore Management University - School of Accountancy, George Washington University - Department of Accountancy and Northwestern University - Kellogg School of Management
Downloads 136 (131,643)

Abstract:

accounting conservatism, 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 (CUNY) - Stan Ross Department of Accountancy

Abstract:

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:

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