Leslie D. Hodder

Indiana University - Kelley School of Business - Department of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

SCHOLARLY PAPERS

17

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178

Scholarly Papers (17)

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1.

Internal Control Weaknesses and Information Uncertainty

Downloads 3,633 ( 6,662)
Citation 87

Internal Control Weaknesses and Information Uncertainty

Number of pages: 62 Posted: 19 Apr 2006 Last Revised: 12 May 2014
Messod D. Beneish, Mary Brooke Billings and Leslie D. Hodder
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,633 (6,545)
Citation 87

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earnings quality, information uncertainty, reporting credibility, Sarbanes-Oxley, audit quality, cost of capital, scaled securities regulation

Internal Control Weaknesses and Information Uncertainty

Accounting Review, Forthcoming
Posted: 19 Nov 2007
Messod D. Beneish, Mary Brooke Billings and Leslie D. Hodder
Indiana University - Kelley School of Business - Department of Accounting, New York University and Indiana University - Kelley School of Business - Department of Accounting

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Information uncertainty, reporting credibility, Sarbanes-Oxley, scaled securities regulation

2.

Fair Value Measurement in Financial Reporting

Foundations and Trends in Accounting, Vol. 9, Forthcoming
Number of pages: 136 Posted: 24 Oct 2014 Last Revised: 09 Nov 2014
Leslie D. Hodder, Patrick E. Hopkins and Katherine Schipper
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,849 (19,570)
Citation 5

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fair value, financial accounting, measurement, relevance, representational faithfulness

3.

Risk-Relevance of Fair Value Income Measures for Commercial Banks

Accounting Review, April 2006
Number of pages: 55 Posted: 01 Oct 2005
Leslie D. Hodder, Patrick E. Hopkins and James Michael Wahlen
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,618 (23,989)
Citation 18

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4.

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Downloads 1,262 (34,696)
Citation 14

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

University of Texas at Austin, Department of Accounting Working Paper
Number of pages: 46 Posted: 27 Apr 2001
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting
Downloads 1,262 (34,100)
Citation 14

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

Accounting Choices and Risk Management: SFAS 115 and U.S. Bank Holding Companies

Posted: 01 May 2002
Leslie D. Hodder, Mark J. Kohlbeck and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Florida Atlantic University - School of Accounting and Texas A&M University - Department of Accounting

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SFAS 115, regulatory risk, risk management, economic consequences of financial reporting

5.

The Effects of Financial Statement and Informational Complexity on Cash Flow Forecasts

The Accounting Review, Vol. 83, No. 4, pp. 915-956, 2008
Number of pages: 53 Posted: 26 Jan 2007 Last Revised: 13 May 2014
Leslie D. Hodder, Patrick E. Hopkins and David A. Wood
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 1,074 (43,911)
Citation 4

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analysts, cash flows, forecasting, complexity, judgment and decision making

6.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University - Kelley School of Business, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 989 (49,276)
Citation 3

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

7.

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices

Contemporary Accounting Research, forthcoming
Number of pages: 63 Posted: 09 Feb 2010 Last Revised: 12 May 2014
Mark E. Evans, Leslie D. Hodder and Patrick E. Hopkins
Wake Forest University, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 932 (53,477)
Citation 6

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Commercial banks, fair values, predictive ability, value relevance

8.

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Downloads 803 (65,558)
Citation 18

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Number of pages: 49 Posted: 08 Dec 2004
Leslie D. Hodder, William J. Mayew, Connie D. Weaver and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 803 (64,532)
Citation 18

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Employee stock options, Black-Scholes, managerial discretion, accounting contextual disclosures

Employee Stock Option Fair-Value Estimates: Do Managerial Discretion and Incentives Explain Accuracy?

Contemporary Accounting Research, Vol. 23, No. 4, Winter 2006
Posted: 14 Jul 2006
Leslie D. Hodder, William J. Mayew, Mary Lea McAnally and Connie D. Weaver
Indiana University - Kelley School of Business - Department of Accounting, Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting

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Employee stock options, Black-Scholes, managerial discretion, accounting contextual disclosures

9.

Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition

Number of pages: 55 Posted: 23 Jul 2019 Last Revised: 17 Mar 2022
Leslie D. Hodder and Amy Sheneman
Indiana University - Kelley School of Business - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 430 (143,362)
Citation 8

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fair value, earnings management, insurance companies, asset values

10.

Inflation and the Effect of Reporting Nominal Components of Accounting Estimates on Financial Statement Users' Valuation Judgments

Number of pages: 53 Posted: 27 Oct 2020 Last Revised: 12 Jul 2023
Spencer B. Anderson, Leslie D. Hodder and Patrick E. Hopkins
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 398 (156,610)

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Fair Values, Money Illusion, Inflation, Financial Securities, Cash Flow, Discount Rate

11.

The Influence of Tax and Non-Tax Factors on Banks' Choice of Organizational Form

Number of pages: 46 Posted: 06 May 2002
Leslie D. Hodder, Mary Lea McAnally and Connie D. Weaver
Indiana University - Kelley School of Business - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 348 (181,746)
Citation 8

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organizational form, S-corporation, regulatory costs, strategic behavior, deferred tax

12.

Agency Problems, Accounting Slack and Banks’ Response to Proposed Reporting of Loan Fair Values

Number of pages: 62 Posted: 22 Mar 2012 Last Revised: 03 Jun 2014
Leslie D. Hodder and Patrick E. Hopkins
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 331 (191,885)
Citation 4

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FASB, Fair Value, Financial Instruments, Banks, Lobbying, Agency

13.

Audits and Bank Failure: Do Financial Statement Audits Reduce Losses to Capital Providers?

Number of pages: 50 Posted: 22 Jan 2016 Last Revised: 04 Feb 2016
Jane Barton, Leslie D. Hodder and Marcy L. Shepardson
City University of New York (CUNY) - Stan Ross Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 268 (239,448)
Citation 2

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audits; default risk; bank failure

14.

Usefulness of Interest Income Sensitivity Disclosures

Kelley School of Business Research Paper No. 17-13
Number of pages: 61 Posted: 08 Feb 2017 Last Revised: 15 Dec 2019
Mei Cheng, Leslie D. Hodder and Jessica Watkins
University of Arizona - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 211 (302,484)
Citation 1

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interest income sensitivity disclosures, interest rate risk, disclosure usefulness

15.

The Effect of Alternative Accounting Measurement Bases on Investors’ Resource Allocation Decisions and Assessments of Managers’ Stewardship

Posted: 03 Jun 2014 Last Revised: 12 Apr 2023
Spencer B. Anderson, Jason Brown, Leslie D. Hodder and Patrick E. Hopkins
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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Stewardship, fair value, experimental market, transparency, comparability, correspondence bias

16.

Sec Market-Risk Disclosures: Enhancing Comparability

Posted: 05 Jun 2001
Leslie D. Hodder and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting

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17.

Sec Market Risk Disclosures: Implications for Judgment and Decision Making

Posted: 26 Dec 2000
Leslie D. Hodder, Lisa Koonce and Mary Lea McAnally
Indiana University - Kelley School of Business - Department of Accounting, University of Texas and Texas A&M University - Department of Accounting

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