Brooke Beyer

Kansas State University

Manhattan, KS 66506

United States

SCHOLARLY PAPERS

7

DOWNLOADS

431

SSRN CITATIONS
Rank 48,850

SSRN RANKINGS

Top 48,850

in Total Papers Citations

4

CROSSREF CITATIONS

9

Scholarly Papers (7)

1.

Disaggregated Capital Expenditures

Number of pages: 40 Posted: 01 Apr 2015 Last Revised: 20 Apr 2019
Brooke Beyer, Don Herrmann and Eric T. Rapley
Kansas State University, Oklahoma State University - Stillwater - School of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 144 (239,374)
Citation 1

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Capital Expenditures; Disaggregation; Maintenance CAPX; Growth CAPX.

2.

Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability

Accounting Horizons, Forthcoming
Number of pages: 54 Posted: 24 Jul 2018
Brooke Beyer, Sandeep Nabar and Eric T. Rapley
Kansas State University, Oklahoma State University, Stillwater - Spears School of Business and Colorado State University, Fort Collins - Department of Accounting
Downloads 138 (247,814)
Citation 1

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real earnings management, future operating performance, signaling, opportunistic behavior

3.

High-Quality Information Technology and Capital Investment Decisions

Journal of Information Systems, Forthcoming
Number of pages: 55 Posted: 05 Jul 2019 Last Revised: 17 Dec 2019
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 113 (287,515)

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internal information quality; capital expenditure; research and development; acquisition; information technology quality

4.

Early Evidence on the Use of Foreign Cash Following the Tax Cuts and Jobs Act of 2017

Number of pages: 51 Posted: 06 Apr 2021
Kansas State University, University of Nebraska at Lincoln, affiliation not provided to SSRN and Colorado State University, Fort Collins - Department of Accounting
Downloads 36 (558,793)

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Tax Cuts and Jobs Act; payout policy, capital investment, internal capital market

5.

Internal Capital Market Inefficiencies, Shareholder Payout, and Abnormal Leverage

Journal of Corporate Finance, Vol. 43, 39-57, DOI.org/10.1016/j.jcorpfin.2016.12.009
Posted: 23 Aug 2018
Brooke Beyer, Jimmy Downes and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting

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Internal Capital Market, Foreign Cash, Dividend, Repurchase, Payout Policy, Abnormal Leverage

6.

The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness

Abernathy, J. L., B. Beyer, A. Masli, C. Stefaniak. The Association between Characteristics of Audit Committee Accounting Experts, Audit Committee Chairs, and Financial Reporting Timeliness. Advances in Accounting 30 (2): 283-297, 2014
Posted: 25 Nov 2014 Last Revised: 26 Nov 2014
Kennesaw State University, Kansas State University, University of Arkansas - Sam M. Walton College of Business and University of South Carolina

Abstract:

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Audit Committee, Audit committee chair, accounting expertise, audit report lag, earnings announcement lag

7.

Earnings Management Constraints and Classification Shifting

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 600-626, 2014
Number of pages: 27 Posted: 26 Jul 2014
John L. Abernathy, Brooke Beyer and Eric T. Rapley
Kennesaw State University, Kansas State University and Colorado State University, Fort Collins - Department of Accounting
Downloads 0 (774,922)
Citation 3
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earnings management, earnings management constraint, classification shifting