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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SSRN CITATIONS
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Top 7,443

in Total Papers Citations

50

CROSSREF CITATIONS

91

Scholarly Papers (17)

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1.

Internal Control Weaknesses and Information Uncertainty

Downloads 3,361 ( 3,177)
Citation 41

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 3,361 (3,108)
Citation 41

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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.

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 1,528 (11,793)
Citation 3

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3.

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 1,232 (16,521)
Citation 5

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

4.

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

Downloads 1,170 ( 17,870)
Citation 1

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 1,170 (17,539)
Citation 1

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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

Comtemporary Accounting Research, Forthcoming
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 999 (22,566)
Citation 3

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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 Indianapolis, 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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 865 (27,798)
Citation 1

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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 857 (28,159)
Citation 8

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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 662 ( 40,110)
Citation 15

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 662 (39,520)
Citation 15

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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.

Behavioral Implications of the Sec Market Risk Disclosures

Number of pages: 38 Posted: 10 Mar 2000
Lisa Koonce, Mary Lea McAnally and Leslie D. Hodder
University of Texas, Texas A&M University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 618 (44,013)

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10.

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 299 (105,149)
Citation 7

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

11.

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 287 (109,926)
Citation 4

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

12.

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 - 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 169 (183,321)
Citation 3

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audits; default risk; bank failure

13.

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 81 (313,971)
Citation 2

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interest income sensitivity disclosures, interest rate risk, disclosure usefulness

14.

Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition

Number of pages: 56 Posted: 23 Jul 2019
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 64 (360,744)

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fair value, earnings management, insurance companies, asset values

15.

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

Posted: 03 Jun 2014 Last Revised: 10 May 2019
Spencer B. Anderson, Jason Brown, Leslie D. Hodder and Patrick E. Hopkins
University of Illinois at Urbana-Champaign - Department of Accountancy, 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

Financial Analysts Journal, Vol. 57, No. 2, March/April 2001
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

Accounting Horizons, March 2001
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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