Kristen Valentine

University of Georgia

Athens , GA 30602

United States

SCHOLARLY PAPERS

10

DOWNLOADS
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Top 11,702

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6,217

SSRN CITATIONS
Rank 24,748

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Top 24,748

in Total Papers Citations

14

CROSSREF CITATIONS

24

Scholarly Papers (10)

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 3,306 (5,194)
Citation 34

Abstract:

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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

2.

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 965 (35,522)
Citation 6

Abstract:

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

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 604 (66,268)
Citation 5

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

4.

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: 16 Jun 2020
Shuping Chen, Bin Miao and Kristen Valentine
University of Texas at Austin - Red McCombs School of Business, The Chinese University of Hong Kong, Shenzhen and University of Georgia
Downloads 449 (95,513)

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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

5.

Public Firm Disclosures and the Market for Innovation

Number of pages: 62 Posted: 06 Apr 2022 Last Revised: 24 Oct 2022
Jinhwan Kim and Kristen Valentine
Stanford Graduate School of Business and University of Georgia
Downloads 341 (130,596)

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

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 294 (151,333)
Citation 2

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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

7.

Keeping Up With the Joneses: Peer Pressure Effects in Voluntary Disclosure Choices

Number of pages: 53 Posted: 30 Jun 2022 Last Revised: 06 Sep 2022
Kristen Valentine and James Warren
University of Georgia and University of Arkansas
Downloads 109 (357,616)

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voluntary disclosure, management forecasts, peer effects, calendar rotation

8.

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 Georgia - J.M. Tull School of Accounting and University of Georgia
Downloads 89 (410,532)

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

9.

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 60 (505,778)

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10.

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

Contemporary Accounting Research, Forthcoming
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

Abstract:

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