Frank Heflin

University of Georgia - J.M. Tull School of Accounting

Professor and PwC Faculty Fellow

Athens , GA 30602

United States

SCHOLARLY PAPERS

24

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11,912

SSRN CITATIONS
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Top 7,936

in Total Papers Citations

92

CROSSREF CITATIONS

71

Scholarly Papers (24)

1.

Disclosure Quality and Market Liquidity

Number of pages: 23 Posted: 10 Feb 2001
Frank Heflin, Kenneth W. Shaw and John J. Wild
University of Georgia - J.M. Tull School of Accounting, University of Missouri at Columbia - School of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,631 (7,032)
Citation 20

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Liquidity, spreads, depths, accounting quality

2.

Regulation Fd and the Financial Information Environment

Number of pages: 45 Posted: 15 Jul 2001
Frank Heflin, K.R. Subramanyam and Yuan Zhang
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,453 (18,103)
Citation 7

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3.

Stock Return Volatility Before and after Regulation Fd

Number of pages: 45 Posted: 03 Dec 2001
Frank Heflin, K.R. Subramanyam and Yuan Zhang
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Downloads 1,240 (22,987)
Citation 19

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Regulation, Volatility, Disclosure

4.

Book Versus Taxable Income

Number of pages: 38 Posted: 15 Oct 2004
Frank Heflin and William Kross
University of Georgia - J.M. Tull School of Accounting and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 1,187 (24,491)
Citation 3

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taxable income, earnings, capital markets, financial reporting, earnings quality

The Impact of the Sec's Regulation of Non-Gaap Disclosures

Number of pages: 58 Posted: 06 Feb 2004 Last Revised: 16 Sep 2010
Frank Heflin and Charles Hsu
University of Georgia - J.M. Tull School of Accounting and Hong Kong University of Science & Technology
Downloads 954 (33,030)
Citation 35

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Disclosure, regulation, earnings, analysts' forecasts

The Impact of the SEC's Regulation of Non-GAAP Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 28 Jul 2008
Frank Heflin and Charles Hsu
University of Georgia - J.M. Tull School of Accounting and Hong Kong University of Science & Technology

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Capital markets, regulation, non-GAAP earnings, disclosure, analysts' forecasts

6.
Downloads 906 ( 36,035)
Citation 9

Fair-Value Pension Accounting

Number of pages: 43 Posted: 04 Jan 2007
Rebecca N. Hann, Frank Heflin and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 906 (35,526)
Citation 9

Abstract:

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fair-value accounting, pension accounting, value relevance

Fair-Value Pension Accounting

Journal of Accounting and Economics, Forthcoming
Posted: 02 Apr 2007
Rebecca N. Hann, Frank Heflin and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting

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fair-value accounting, pension accounting, value relevance

The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures

Forthcoming, Journal of Business Finance and Accounting
Number of pages: 57 Posted: 26 Sep 2011 Last Revised: 22 Mar 2017
Frank Heflin and Dana Wallace
University of Georgia - J.M. Tull School of Accounting and University of Central Florida - School of Accounting
Downloads 808 (41,628)
Citation 7

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Environmental disclosure, Stock returns

The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures

Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 337-374, 2017
Number of pages: 38 Posted: 25 Apr 2017
Frank Heflin and Dana Wallace
University of Georgia - J.M. Tull School of Accounting and University of Central Florida - School of Accounting
Downloads 4 (858,795)
Citation 9

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environmental disclosure, environmental performance, stock returns

8.

Trade Size and the Adverse Selection Component of the Spread: Which Trades are "Big"?

Number of pages: 30 Posted: 27 Dec 2000
Frank Heflin and Kenneth W. Shaw
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy
Downloads 517 (75,153)
Citation 6

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9.

SEC Regulation and Non-GAAP Income Statements

Number of pages: 62 Posted: 03 Oct 2017 Last Revised: 27 Jan 2022
Enrique Gomez, Frank Heflin and Jasmine Wang
Temple University, University of Georgia - J.M. Tull School of Accounting and University of Virginia
Downloads 488 (80,659)
Citation 13

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SEC, Comment Letters, Regulation, Non-GAAP

10.

Financial analysis on social media and disclosure processing costs: Evidence from Seeking Alpha

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 68 Posted: 08 Nov 2018 Last Revised: 15 Feb 2022
Temple University, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Connecticut
Downloads 431 (93,665)
Citation 2

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Social Media, Information Asymmetry, Earnings Announcements

11.

Accounting Conservatism and Street Earnings

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 09 Sep 2014
Frank Heflin, Charles Hsu and Qinglu Jin
University of Georgia - J.M. Tull School of Accounting, Hong Kong University of Science & Technology and Shanghai University of Finance and Economics
Downloads 401 (101,508)
Citation 15

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12.

A Re-Examination of the Cost of Capital Benefits from Higher Quality Disclosures

Number of pages: 59 Posted: 24 Oct 2014 Last Revised: 04 Sep 2015
Frank Heflin, James Moon and Dana Wallace
University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Central Florida - School of Accounting
Downloads 304 (137,599)
Citation 2

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disclosure, cost of equity, cost of debt, bid-ask spread

13.

The risk-relevance of non-GAAP earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 50 Posted: 14 Aug 2018 Last Revised: 22 Feb 2022
University of Georgia - J.M. Tull School of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 195 (211,910)
Citation 2

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non-GAAP earnings, non-GAAP exclusions, special items, other item exclusions, equity risk, risk-relevance

14.

An Empirical Investigation of Non-GAAP Exclusion Quality Indicators

Number of pages: 58 Posted: 23 Sep 2020 Last Revised: 05 Feb 2021
University of Georgia - J.M. Tull School of Accounting, Temple University, University of Georgia - J.M. Tull School of Accounting and University of Central Florida - School of Accounting
Downloads 168 (240,892)

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Non-GAAP Earnings, Voluntary Disclosure, Earnings Quality, Benchmark Beating

15.

Does Auditor Style Influence Non-GAAP Reporting?

Number of pages: 58 Posted: 24 Mar 2022 Last Revised: 06 Apr 2022
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, Indiana University and University of Virginia
Downloads 119 (315,612)

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Auditor style, non-GAAP reporting, Big 4 accounting firms

16.

Post-litigation reporting conservatism

Number of pages: 52 Posted: 28 May 2017 Last Revised: 29 Jul 2021
Mark Kim, Spencer Pierce, Frank Heflin and James Moon
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 40 (561,449)

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Litigation, Conservatism, Network externalities, Peer firm, FASB

17.

Accounting Choices: Variation in Managerial Opportunism

Number of pages: 32 Posted: 15 Dec 2002
Frank Heflin, Sung S. Kwon and John J. Wild
University of Georgia - J.M. Tull School of Accounting, Rutgers Business School - Camden and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 31 (610,829)

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18.

Asymmetric Effects of Regulation FD on Management Earnings Forecasts

The Accounting Review 91 (1), 119–152, 2016
Number of pages: 47 Posted: 04 May 2015 Last Revised: 20 Dec 2021
Frank Heflin, William Kross and Inho Suk
University of Georgia - J.M. Tull School of Accounting, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 28 (629,518)
Citation 8

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management earnings forecasts; downward guidance; regulation; voluntary disclosure

19.

The Effect of Regulation FD on the Properties of Management Earnings Forecasts

Journal of Accounting and Public Policy, Vol. 31, No. 2, 2012
Number of pages: 47 Posted: 22 Aug 2015 Last Revised: 24 Aug 2020
Frank Heflin, William Kross and Inho Suk
University of Georgia - J.M. Tull School of Accounting, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 7 (796,738)
Citation 5

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management earnings forecasts, capital markets, regulation, disclosure

20.

Disclosure Quality and Market Liquidity: Impact of Depth Quotes and Order Sizes

Contemporary Accounting Research, Forthcoming
Posted: 09 Aug 2005
Frank Heflin, Kenneth W. Shaw and John J. Wild
University of Georgia - J.M. Tull School of Accounting, University of Missouri at Columbia - School of Accountancy and University of Wisconsin - Madison - Department of Accounting and Information Systems

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21.

Trade Size and Informed Trading: Which Trades are Big?

Posted: 20 Apr 2004
Frank Heflin and Kenneth W. Shaw
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy

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Informed trading, adverse selection, microstructure

22.

Regulation Fd and the Financial Information Environment: Early Evidence

Posted: 16 Dec 2002
Frank Heflin, K.R. Subramanyam and Yuan Zhang
University of Georgia - J.M. Tull School of Accounting, University of Southern California - Leventhal School of Accounting and University of Texas at Dallas

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disclosure, regulation, earnings announcements, capital markets, earnings forecasts, financial analysts

23.

Blockholder Ownership and Market Liquidity

Posted: 27 Dec 2000
Frank Heflin and Kenneth W. Shaw
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy

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24.

Adverse Selection, Inventory Holding Costs, and Depth

Posted: 26 Jan 2000
Frank Heflin and Kenneth W. Shaw
University of Georgia - J.M. Tull School of Accounting and University of Missouri at Columbia - School of Accountancy

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Other Papers (1)

Total Downloads: 25
1.

The Effect of Regulation FD on Management Earnings Forecasts

Number of pages: 46 Posted: 20 Sep 2008
Frank Heflin, William Kross and Inho Suk
University of Georgia - J.M. Tull School of Accounting, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 25

Abstract:

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Capital markets; regulation, management earnings forecasts; disclosure