Darren Bernard

University of Washington - Department of Accounting

PACCAR Hall

4273 E Stevens Way NE

Seattle, WA 98195-3200

United States

  • University of Washington - Department of Accounting

SCHOLARLY PAPERS

15

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Top 10,123

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9,881

TOTAL CITATIONS
Rank 6,756

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Top 6,756

in Total Papers Citations

82

Scholarly Papers (15)

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1.

Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure

Journal of Accounting & Economics 66 (2018) 94-122
Number of pages: 54 Posted: 22 Aug 2014 Last Revised: 21 Oct 2018
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 3,013 (9,217)
Citation 20

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proprietary costs, disclosure, mandatory audit, size management, private firms

2.

Using GPT models to measure the complexity of business transactions

Number of pages: 56 Posted: 25 Jun 2023 Last Revised: 12 Jan 2025
Darren Bernard, Elizabeth Blankespoor, Ties de Kok and Sara Toynbee
University of Washington - Department of Accounting, University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of Texas at Austin
Downloads 1,574 (25,762)
Citation 1

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complexity, textual analysis, GPT, price formation, machine learning, debt

3.

Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality

Number of pages: 49 Posted: 20 Mar 2016 Last Revised: 27 Oct 2016
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 1,012 (49,096)
Citation 7

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disclosure incentives, public and private firms, financial reporting quality, enforcement

4.

Entry and Capital Structure Mimicking in Concentrated Markets: the Role of Incumbents' Financial Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 11 Nov 2018 Last Revised: 12 Nov 2020
Darren Bernard, Devrimi Kaya and John Wertz
University of Washington - Department of Accounting, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Indiana University - Kelley School of Business - Department of Accounting
Downloads 685 (82,922)
Citation 1

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public disclosure, capital structure, private firms, mimicking

5.

Information Flows Among Rivals and Corporate Investment

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 56 Posted: 17 Jun 2019 Last Revised: 14 Jan 2020
Darren Bernard, Terrence Blackburne and Jake Thornock
University of Washington - Department of Accounting, Oregon State University and Brigham Young University
Downloads 671 (85,141)
Citation 8

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information acquisition, information flows, rivalry, investment, M&A

6.

Implied Tradeoffs of CFO Accounting Expertise: Evidence from Firm-Manager Matching

Number of pages: 59 Posted: 25 Oct 2016 Last Revised: 15 Apr 2020
Darren Bernard, Weili Ge, Dawn A. Matsumoto and Sara Toynbee
University of Washington - Department of Accounting, University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of Texas at Austin
Downloads 643 (89,941)
Citation 2

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Firm-manager matching, CFO expertise, top management team, Chief Financial Officer

7.

Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19

Review of Accounting Studies, forthcoming
Number of pages: 50 Posted: 07 Apr 2021 Last Revised: 08 Jun 2023
Darren Bernard, Elsa Maria Juliani and Alastair Lawrence
University of Washington - Department of Accounting, INSEAD and London Business School
Downloads 464 (135,051)
Citation 3

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public company executives, stock price expectations, market efficiency, insider trading, myopia, learning from price

8.

Is the Risk of Product Market Predation a Cost of Disclosure?

Journal of Accounting & Economics (JAE), Vol. 62, No. 2-3, 305-325
Number of pages: 51 Posted: 21 Apr 2016 Last Revised: 02 Dec 2016
Darren Bernard
University of Washington - Department of Accounting
Downloads 339 (192,661)
Citation 29

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product market predation, proprietary costs, disclosure, private firms

9.

Descriptive evidence on small business managers' information choices

Number of pages: 71 Posted: 11 Jan 2021 Last Revised: 02 Jan 2025
Darren Bernard, Nicole L. Cade, Elizabeth Connors and Ties de Kok
University of Washington - Department of Accounting, University of Pittsburgh - Accounting Group, affiliation not provided to SSRN and University of Washington - Michael G. Foster School of Business
Downloads 330 (198,370)

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Information acquisition, business intelligence, hedonic motivations, private firms M41, D83, G40

10.

The Joint Effect of Pay Range Disclosure Width and Gender on Job Applications

Number of pages: 60 Posted: 06 Sep 2023 Last Revised: 27 Sep 2024
Darren Bernard, Joe Croom and Benjamin Yang
University of Washington - Department of Accounting, University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Downloads 282 (234,617)

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pay transparency, disclosure, job search, gender, diversity, equity

11.

Investor Behavior and the Benefits of Direct Stock Ownership

Downloads 242 (273,791)
Citation 11

Investor Behavior and the Benefits of Direct Stock Ownership

Journal of Accounting Research, Vol. 56, No. 2, 2018
Number of pages: 54 Posted: 20 Dec 2017 Last Revised: 29 Jun 2018
Darren Bernard, Nicole L. Cade and Frank D. Hodge
University of Washington - Department of Accounting, University of Pittsburgh - Accounting Group and University of Washington - Michael G. Foster School of Business
Downloads 242 (272,050)
Citation 11

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Direct Stock Ownership, Investor Behavior, Bayesian Analysis, Registered Report

Investor Behavior and the Benefits of Direct Stock Ownership

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Darren Bernard, Nicole L. Cade and Frank D. Hodge
University of Washington - Department of Accounting, University of Pittsburgh - Accounting Group and University of Washington - Michael G. Foster School of Business

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Direct Stock Ownership; Investor Behavior; Bayesian Analysis; Registered Report

12.

Private Firms and the Economic Role of Accounting: A Review of Empirical Research

Number of pages: 85 Posted: 26 Apr 2025
Darren Bernard and Andrew Sutherland
University of Washington - Department of Accounting and Massachusetts Institute of Technology
Downloads 214 (308,506)

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private firms, entrepreneurship, accounting, disclosure, auditing

13.

When Disclosure Isn’t Enough: Evidence on Cursedness in Betting Markets

Number of pages: 43 Posted: 04 Oct 2022
Darren Bernard, Madi Kapparov, Sara Toynbee and John Wertz
University of Washington - Department of Accounting, London Business School, University of Texas at Austin and Indiana University - Kelley School of Business - Department of Accounting
Downloads 195 (336,571)

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disclosure, cursedness, betting markets, ownership sales, regulatory interventions

14.

Peer Evaluations of Corporate Externalities

Number of pages: 55 Posted: 23 Sep 2024 Last Revised: 10 Mar 2025
Darren Bernard, Elsa Maria Juliani and Alastair Lawrence
University of Washington - Department of Accounting, INSEAD and London Business School
Downloads 125 (490,715)

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externalities, peer evaluation, carbon premium, compensation peer groups

15.

Public Information, Relative Overconfidence, and Capital Flows

Number of pages: 49 Posted: 08 Jul 2021 Last Revised: 22 May 2024
Karthik Balakrishnan, Darren Bernard, Kristina M. Rennekamp and Blake A. Steenhoven
Rice University - Jesse H. Jones Graduate School of Business, University of Washington - Department of Accounting, SC Johnson Graduate School of Management and Queen's University - Smith School of Business
Downloads 92 (612,012)

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public information, capital flows, overconfidence