Darren Bernard

University of Washington - Department of Accounting

PACCAR Hall

4273 E Stevens Way NE

Seattle, WA 98195-3200

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 11,084

SSRN RANKINGS

Top 11,084

in Total Papers Downloads

8,104

SSRN CITATIONS
Rank 6,980

SSRN RANKINGS

Top 6,980

in Total Papers Citations

236

CROSSREF CITATIONS

15

Scholarly Papers (13)

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 2,938 (8,325)
Citation 20

Abstract:

Loading...

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

2.

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 959 (45,678)
Citation 7

Abstract:

Loading...

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

3.

A Modular Measure of Business Complexity

Number of pages: 54 Posted: 25 Jun 2023 Last Revised: 10 Jan 2024
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 839 (55,112)
Citation 2

Abstract:

Loading...

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

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 635 (78,963)
Citation 1

Abstract:

Loading...

public disclosure, capital structure, private firms, mimicking

5.

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 597 (85,338)
Citation 2

Abstract:

Loading...

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

6.

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 593 (86,088)
Citation 8

Abstract:

Loading...

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

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
University of Washington - Department of Accounting, INSEAD and London Business School
Downloads 428 (128,346)

Abstract:

Loading...

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 303 (187,000)
Citation 29

Abstract:

Loading...

product market predation, proprietary costs, disclosure, private firms

9.

Descriptive evidence on small business managers’ information choices

Number of pages: 70 Posted: 11 Jan 2021 Last Revised: 12 Apr 2024
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 268 (212,997)

Abstract:

Loading...

Information acquisition; business intelligence; hedonic motivations; private firms.

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 214 (263,057)
Citation 7

Abstract:

Loading...

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

Abstract:

Loading...

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

11.

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

Number of pages: 45 Posted: 06 Sep 2023 Last Revised: 05 Apr 2024
Darren Bernard, Joe Croom and Benjamin Yang
University of Washington - Department of Accounting, University of Washington and University of Washington - Department of Accounting
Downloads 170 (324,481)

Abstract:

Loading...

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

12.

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 160 (341,753)

Abstract:

Loading...

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

13.

Public Information, Relative Overconfidence, and Capital Flows

Posted: 08 Jul 2021 Last Revised: 04 Jan 2023
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 0 (1,137,587)

Abstract:

Loading...

public information, capital flows, overconfidence