Frank Heflin

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

Professor and PwC Faculty Fellow

Athens , GA 30602

United States

SCHOLARLY PAPERS

21

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CITATIONS
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203

Scholarly Papers (21)

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 2,531 (4,680)
Citation 13

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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 1,430 (12,121)
Citation 114

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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 1,192 (16,135)
Citation 15

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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 1,163 (16,754)
Citation 4

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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 894 (24,411)
Citation 29

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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 871 ( 25,729)
Citation 24

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 871 (25,324)
Citation 24

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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 759 (30,687)
Citation 1

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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 1 (664,671)
Citation 1
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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 511 (52,515)
Citation 3

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9.

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 373 (76,970)

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10.

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 257 (116,004)

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

11.

Information Environment Consequences of SEC Non-GAAP Comment Letters

Number of pages: 64 Posted: 03 Oct 2017 Last Revised: 26 Apr 2018
Enrique Gomez, Frank Heflin and Jasmine Wang
University of Georgia, University of Georgia - J.M. Tull School of Accounting and University of Georgia
Downloads 190 (155,580)

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SEC, Comment Letters, Regulation, Non-GAAP

12.

Crowdsourced Financial Analysis and Information Asymmetry at Earnings Announcements

Georgia Tech Scheller College of Business Research Paper No. 18-45
Number of pages: 44 Posted: 08 Nov 2018 Last Revised: 07 Dec 2018
University of Georgia, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and University of Georgia - J.M. Tull School of Accounting
Downloads 111 (241,111)

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Social Media, Crowdsourcing, Information Asymmetry, Earnings Announcements, Bid-ask Spreads

13.

The Risk-Relevance of Street Earnings

Baruch College Zicklin School of Business Research Paper No. 2018-08-01
Number of pages: 49 Posted: 14 Aug 2018 Last Revised: 28 Aug 2018
University of Georgia - J.M. Tull School of Accounting, City University of New York - Stan Ross Department of Accountancy and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 89 (279,514)

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Non-GAAP Earnings, Street Earnings, Street Exclusions, Special Items, Other Exclusions, Equity Risk, Credit Risk, Regulation G

14.

Accounting Choices: Variation in Managerial Opportunism

Journal of Business Finance & Accounting, Vol. 29, pp. 1047-1078, 2002
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 (451,974)
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15.

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

Journal of Accounting and Public Policy, Vol. 31, No. 2, 2012
Posted: 22 Aug 2015
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

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management earnings forecasts, capital markets, regulation, disclosure

16.

Asymmetric Effects of Regulation FD on Management Earnings Forecasts

Accounting Review, Forthcoming
Posted: 04 May 2015
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

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management earnings forecasts; downward guidance; regulation; voluntary disclosure

17.

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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18.

Trade Size and Informed Trading: Which Trades are Big?

Journal of Financial Research, Forthcoming
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

19.

Regulation Fd and the Financial Information Environment: Early Evidence

Accounting Review, January 2003
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

20.

Blockholder Ownership and Market Liquidity

As published in Journal of Financial and Quantitative Analysis
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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21.

Adverse Selection, Inventory Holding Costs, and Depth

Journal of Financial Research
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: 15    Citations: 1
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 15
Citation 1

Abstract:

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Capital markets; regulation, management earnings forecasts; disclosure