Daniel A. Bens

INSEAD

Professor of Accounting & Control

Boulevard de Constance

77305 Fontainebleau Cedex

France

SCHOLARLY PAPERS

13

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100

CROSSREF CITATIONS

33

Scholarly Papers (13)

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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 1,931 (13,724)
Citation 27

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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, Steven J. Monahan and Steven J. Monahan
INSEAD and INSEADUniversity of Utah
Downloads 845 (46,329)
Citation 8

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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, Steven J. Monahan and Steven J. Monahan
INSEAD, University of Chicago - Booth School of Business and INSEADUniversity of Utah
Downloads 666 (63,808)
Citation 26

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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 579 (76,143)
Citation 3

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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 507 (90,045)
Citation 14

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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 (CUNY) - Stan Ross Department of Accountancy
Downloads 471 (98,173)
Citation 15

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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 Independent
Downloads 417 (113,274)
Citation 1

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earnings management, restructuring charges, special items, discretionary accruals

8.

Contracting and Reporting Conservatism around a Change in Fiduciary Duties

Downloads 370 (129,830)

Contracting and Reporting Conservatism around a Change in Fiduciary Duties

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-115
Number of pages: 48 Posted: 09 Jan 2014 Last Revised: 13 Jul 2020
Daniel A. Bens, Sterling Huang, Liang Tan and Wan Wongsunwai
INSEAD, Singapore Management University - School of Accountancy, Virginia Polytechnic Institute & State University and The Chinese University of Hong Kong (CUHK)
Downloads 370 (128,857)
Citation 2

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

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, Singapore Management University - School of Accountancy, Virginia Polytechnic Institute & State University and The Chinese University of Hong Kong (CUHK)

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

9.

The Association between Mandated Environmental Liability Recognition and Voluntary ESG Disclosure Quality

INSEAD Working Paper No. 2022/38/ACC
Number of pages: 51 Posted: 06 Apr 2022 Last Revised: 09 Sep 2022
Daniel A. Bens, Cai Chen and Peter R. Joos
INSEAD, INSEAD and INSEAD
Downloads 252 (194,313)

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Asset Retirement Obligations, Voluntary Disclosure, ESG, Environmental Accounting

10.

Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?

Number of pages: 58 Posted: 01 Jun 2022 Last Revised: 26 Jan 2023
Waqar Ali, Daniel A. Bens and Gavin Cassar
INSEAD - Accounting and Control Area, INSEAD and INSEAD
Downloads 178 (268,291)
Citation 1

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

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

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

12.

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

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

13.

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

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