Daniel A. Bens

INSEAD

Associate Professor of Accounting & Control

Boulevard de Constance

77305 Fontainebleau Cedex

France

SCHOLARLY PAPERS

10

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Top 11,251

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5,528

SSRN CITATIONS
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SSRN RANKINGS

Top 12,768

in Total Papers Citations

61

CROSSREF CITATIONS

33

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 1,857 (11,289)
Citation 27

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, Steven J. Monahan and Steven J. Monahan
INSEAD and INSEADUniversity of Utah
Downloads 827 (37,650)
Citation 8

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
INSEAD, University of Chicago - Booth School of Business and INSEADUniversity of Utah
Downloads 632 (54,034)
Citation 26

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 561 (62,794)
Citation 3

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5.
Downloads 479 (76,368)
Citation 11

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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 427 (87,549)
Citation 7

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 affiliation not provided to SSRN
Downloads 399 (94,674)
Citation 1

Abstract:

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earnings management, restructuring charges, special items, discretionary accruals

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 346 (110,472)
Citation 1

Abstract:

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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)

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 (CUNY) - Stan Ross Department of Accountancy

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

10.

Employee Stock Options, Eps Dilution, and Stock Repurchases

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

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