Daniel A. Bens

INSEAD

Associate Professor of Accounting & Control

Boulevard de Constance

77305 Fontainebleau Cedex

France

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 8,961

SSRN RANKINGS

Top 8,961

in Total Papers Downloads

5,281

SSRN CITATIONS
Rank 14,191

SSRN RANKINGS

Top 14,191

in Total Papers Citations

32

CROSSREF CITATIONS

32

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 1,767 (9,243)
Citation 18

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 and Steven J. Monahan
INSEAD and INSEAD
Downloads 815 (29,994)
Citation 7

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 and Steven J. Monahan
INSEAD, University of Chicago - Booth School of Business and INSEAD
Downloads 618 (43,687)
Citation 20

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 552 (50,556)
Citation 1

Abstract:

Loading...

5.
Downloads 467 (62,397)
Citation 6

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 - Stan Ross Department of Accountancy
Downloads 394 (76,570)
Citation 1

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 Rice University - Jesse H. Jones Graduate School of Business
Downloads 387 (78,119)
Citation 1

Abstract:

Loading...

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 281 (111,659)

Abstract:

Loading...

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:

Loading...

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:

Loading...

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