Olena V. Watanabe

Iowa State University - Debbie and Jerry Ivy College of Business

Assistant Professor

613 Wallace Road

Ames, IA 50011-2063

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 23,332

SSRN RANKINGS

Top 23,332

in Total Papers Downloads

2,680

SSRN CITATIONS
Rank 16,171

SSRN RANKINGS

Top 16,171

in Total Papers Citations

60

CROSSREF CITATIONS

10

Scholarly Papers (9)

1.
Downloads 1,720 ( 12,350)
Citation 31

Auditor Style and Financial Statement Comparability

Number of pages: 52 Posted: 01 Jul 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 1,198 (21,214)
Citation 9

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Earnings, Comparability, Auditor, Big 4 Accounting Firms

Auditor Style and Financial Statement Comparability

Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 52 Posted: 26 Oct 2013
Jere R. Francis, Matt Pinnuck and Olena V. Watanabe
Maastricht University, University of Melbourne - Department of Accounting and Business Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 522 (66,128)
Citation 15

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Earnings; Comparability; Auditor, Big 4 Accounting Firms

2.

10-K Disclosure of Corporate Social Responsibility and Firms’ Competitive Advantages

European Accounting Review (Forthcoming)
Number of pages: 61 Posted: 08 Jul 2016 Last Revised: 09 Oct 2019
James N. Cannon, Zhejia Ling, Qian Wang and Olena V. Watanabe
Utah State University, School of Accountancy, California State University, Fullerton, Iowa State University - College of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 287 (132,694)
Citation 4

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corporate social responsibility, non-financial disclosure, competitive advantage, operating performance

3.

Competition, Proprietary Costs of Financial Reporting and Financial Statement Comparability

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 65 Posted: 04 Aug 2018 Last Revised: 17 Dec 2018
Scott Seavey, Michael Imhof and Olena V. Watanabe
Florida Atlantic University - School of Accounting, Wichita State University - Barton School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 163 (225,553)
Citation 3

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Proprietary Costs, Competition, Comparability, Financial Reporting, Public Disclosure

4.

The Influence of Ownership Type and the Affordable Care Act on Earnings Management in U.S. Hospitals

Number of pages: 73 Posted: 26 Mar 2018 Last Revised: 13 Dec 2018
James N. Cannon, Melvin A. Lamboy-Ruiz and Olena V. Watanabe
Utah State University, School of Accountancy, Iowa State University and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 125 (278,687)

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Hospitals; Earnings Management; Non-Profit Organizations; Affordable Care Act Separated

5.

Do Firms Pass Commodity Cost Savings to Consumers? Evidence and Impacts of Asymmetric Pricing Behavior in the U.S. Airline Industry

Number of pages: 53 Posted: 16 Aug 2016 Last Revised: 23 Dec 2020
James N. Cannon and Olena V. Watanabe
Utah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 115 (295,844)
Citation 1

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pricing behavior, input costs, airline industry, opportunistic pricing

6.

Transparency Regulation and Stock Price Informativeness: Evidence From the European Union’s Transparency Directive

Journal of International Accounting Research (Forthcoming)
Number of pages: 57 Posted: 03 Feb 2019 Last Revised: 11 Apr 2019
Olena V. Watanabe, Michael Imhof and Semih Tartaroglu
Iowa State University - Debbie and Jerry Ivy College of Business, Wichita State University - Barton School of Accountancy and Wichita State University
Downloads 106 (313,195)
Citation 1

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stock return synchronicity, stock price informativeness, transparency regulations

7.

Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System

Journal of Information Systems, Forthcoming
Number of pages: 64 Posted: 24 Mar 2018 Last Revised: 11 Jul 2018
Melvin A. Lamboy-Ruiz, Won Gyun No and Olena V. Watanabe
Iowa State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 63 (425,860)
Citation 1

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data and information quality; Medicare Cost Report; financial statement; state data repository; hospital

8.

Do Detail and Its Verifiability Serve as Indicators of Strategy Effectiveness and as Sources of Credibility in Voluntary Qualitative Disclosure?

Journal of Accounting, Auditing and Finance (Forthcoming)
Number of pages: 56 Posted: 17 Jul 2018 Last Revised: 09 Oct 2019
James N. Cannon, Christine A. Denison and Olena V. Watanabe
Utah State University, School of Accountancy, Iowa State University and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 51 (469,996)

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Qualitative Disclosure, Credibility, Verifiability, Customer Retention Strategy

9.

Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-Profit Hospitals?

Journal of Business Ethics, August 2019, Volume 158, Issue 2
Number of pages: 59 Posted: 21 Aug 2017 Last Revised: 19 Sep 2019
Melvin A. Lamboy-Ruiz, James N. Cannon and Olena V. Watanabe
Iowa State University, Utah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 50 (473,968)

Abstract:

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hospitals, non-profit, regulation, social benefits, charity care

Other Papers (1)

Total Downloads: 131
1.

The Influence of Ownership and Regulatory Scrutiny on Earnings Management in U. S. Hospitals

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 57 Posted: 04 May 2016 Last Revised: 16 Aug 2016
Melvin A. Lamboy-Ruiz, James N. Cannon and Olena V. Watanabe
Iowa State University, Utah State University, School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 131 (302,549)

Abstract:

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earnings management, regulatory scrutiny, nonprofit organizations, hospitals