Kristen Valentine

University of Georgia

Athens , GA 30602

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 10,116

in Total Papers Downloads

9,650

TOTAL CITATIONS
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SSRN RANKINGS

Top 10,052

in Total Papers Citations

115

Scholarly Papers (14)

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Number of pages: 47 Posted: 17 Aug 2014 Last Revised: 15 Feb 2019
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia
Downloads 3,541 (6,786)
Citation 68

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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty

Contemporary Accounting Research, Forthcoming
Posted: 12 Jan 2020
University of Texas at Austin, University of Florida, University of Texas at Austin and University of Georgia

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audit reporting, misstatements, critical audit matters, measurement uncertainty, piecemeal assurance

A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes

Number of pages: 59 Posted: 13 Jun 2016 Last Revised: 15 Mar 2022
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Brattle Group, Brigham Young University - Marriott School of Business and University of Georgia
Downloads 1,232 (35,182)
Citation 6

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real earnings management, earnings management, financial reporting quality, Principal Components Analysis

A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Brattle Group, Brigham Young University - Marriott School of Business and University of Georgia

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abnormal accruals, real earnings management, earnings management, financial reporting quality, beneficial earnings management

3.

The Innovation Consequences of Mandatory Patent Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 51 Posted: 24 Oct 2019 Last Revised: 27 Dec 2020
Jinhwan Kim and Kristen Valentine
Stanford Graduate School of Business and University of Georgia
Downloads 796 (66,060)
Citation 5

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Patent disclosure, innovation, spillovers, proprietary costs, corporate disclosure

4.

Public Firm Disclosures and the Market for Innovation

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 61 Posted: 06 Apr 2022 Last Revised: 26 Jan 2023
Jinhwan Kim and Kristen Valentine
Stanford Graduate School of Business and University of Georgia
Downloads 702 (77,817)
Citation 12

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Corporate disclosures, public firm presence, spillovers, patent markets, innovation

5.

Green Patenting and Voluntary Innovation Disclosure

Number of pages: 56 Posted: 11 Jan 2023 Last Revised: 10 May 2024
A. Nicole Skinner and Kristen Valentine
University of Colorado at Boulder and University of Georgia
Downloads 671 (82,409)

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voluntary disclosure, innovation, patents, sustainability, environmentally sound technologies

6.

The Market for Corporate Control and Information Quality: Evidence from Peer Firm Disclosure Response to Takeover Threat

Number of pages: 54 Posted: 17 Nov 2018 Last Revised: 03 Jul 2024
Shuping Chen, Bin Miao and Kristen Valentine
University of Texas at Austin - McCombs School of Business, The Chinese University of Hong Kong, Shenzhen and University of Georgia
Downloads 645 (86,664)

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voluntary disclosure; asymmetric disclosure of bad news; bundling of forecasts; tone of conference calls; control threat; corporate control contest; hostile takeovers; peer firms

The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms

Number of pages: 55 Posted: 11 Jun 2018 Last Revised: 23 Jul 2021
Brigham Young University - Marriott School, Brigham Young University - Marriott School of Business and University of Georgia
Downloads 505 (116,369)
Citation 16

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Firm Life-Cycle, Innovation, Explorative Innovation, R&D, Financial Regulation, Corporate Governance, Financial Reporting Quality

The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Brigham Young University - Marriott School, Brigham Young University - Marriott School of Business and University of Georgia

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firm life-cycle; innovation; explorative innovation, R&D; financial regulation; corporate governance; financial reporting quality

8.

Strategic Scientific Disclosure: Evidence from the Leahy-Smith America Invents Act

Forthcoming,  Journal of Accounting Research
Number of pages: 49 Posted: 06 May 2023 Last Revised: 22 Jan 2025
Kristen Valentine, Jenny Li Zhang and Yuxiang Zheng
University of Georgia, University of British Columbia - Sauder School of Business and Rutgers, The State University of New Jersey - Rutgers University, Camden
Downloads 346 (182,831)

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technological competition, strategic disclosure, scientific publication, patent race, America Invents Act

9.

Earnings Targets, Strategic Patent Sales, and Patent Trolls

Stanford University Graduate School of Business Research Paper No. 4721450
Number of pages: 59 Posted: 19 Feb 2024 Last Revised: 25 Apr 2024
Jinhwan Kim and Kristen Valentine
Stanford Graduate School of Business and University of Georgia
Downloads 330 (191,824)

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market for innovation, patent litigation, earnings pressure, real earnings management

10.

Peer Information Externalities in Voluntary Disclosure Choices

Number of pages: 48 Posted: 30 Jun 2022 Last Revised: 16 Jan 2024
Kristen Valentine and James Warren
University of Georgia and Texas A&M University - Mays Business School
Downloads 329 (192,423)
Citation 1

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voluntary disclosure, management forecasts, peer effects, calendar rotation

11.

The Disclosure Quality Consequences of Copying Standard Setter Guidance

Number of pages: 48 Posted: 13 Jun 2022
Rachel Scott, A. Nicole Skinner and Kristen Valentine
University of Georgia - J.M. Tull School of Accounting, University of Colorado at Boulder and University of Georgia
Downloads 189 (333,888)
Citation 4

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disclosure quality, FASB guidance, accounting standards, initial disclosure, narrative disclosure, discretionary disclosure, standard setters

12.

Public Firm Disclosures, Patent Licensing, and the Diffusion of Technology

Number of pages: 55 Posted: 15 Jan 2025
Jinhwan Kim, Guoman She and Kristen Valentine
Stanford Graduate School of Business, The University of Hong Kong - Faculty of Business and Economics and University of Georgia
Downloads 159 (388,761)

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Public Firm Disclosures, Patent Licensing, Contract Design, Spillover Effects, Technology Diffusion

13.

How Can Open Innovation Create Value for Firms? Evidence from GitHub

Number of pages: 54 Posted: 03 Jan 2025
Kristen Valentine, Braiden Coleman and Karson Fronk
University of Georgia, University of Georgia - Terry College of Business and Texas Christian University
Downloads 105 (537,660)

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M40, M41, O31, O32, O33, O36 open innovation, GitHub, crowdsourcing, managerial learning

14.

An Empirical Analysis of Patent Citation Relevance and Applicant Strategy

59 American Business Law Journal 231
Number of pages: 49 Posted: 23 Mar 2022 Last Revised: 01 Sep 2022
W. Michael Schuster and Kristen Valentine
University of Georgia - C. Herman and Mary Virginia Terry College of Business and University of Georgia
Downloads 100 (556,632)
Citation 3

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