Karen K. Nelson

Texas Christian University - Department of Accounting

M.J. Neeley School of Business

TCU Box 298530

Fort Worth, TX 76129

United States

SCHOLARLY PAPERS

23

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CITATIONS
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370

Scholarly Papers (23)

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

MIT Sloan Working Paper No. 4330-02
Number of pages: 50 Posted: 20 Jan 2002
Richard M. Frankel, Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting
Downloads 5,366 (1,290)
Citation 25

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auditor independence, auditor fees, earnings management, discretionary accruals

The Relation between Auditors' Fees for Non-Audit Services and Earnings Management

The Accounting Review, Special Issue on Quality of Earnings, pp. 71-105, Supplement, 2002
Posted: 04 May 2003
Richard M. Frankel, Marilyn F. Johnson and Karen K. Nelson
Washington University in Saint Louis - Olin Business School, Michigan State University - Department of Accounting & Information Systems and Texas Christian University - Department of Accounting

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auditor independence, auditor fees, earnings management, discretionary accruals

Accruals and the Prediction of Future Cash Flows

Number of pages: 53 Posted: 07 Dec 1999
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting
Downloads 3,935 (2,222)
Citation 14

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Accruals and the Prediction of Future Cash Flows

As published in The Accounting Review, January 2001
Posted: 13 Dec 2000
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting

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3.

An Alternative Interpretation of the Discontinuity in Earnings Distributions

Number of pages: 55 Posted: 20 Jan 2004
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,516 (11,306)
Citation 20

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earnings management, earnings distributions, conservatism, taxes

4.

Litigation Risk and Voluntary Disclosure: The Use of Meaningful Cautionary Language

2nd Annual Conference on Empirical Legal Studies Paper
Number of pages: 55 Posted: 07 Jul 2007
Karen K. Nelson and Adam C. Pritchard
Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 1,476 (11,785)
Citation 35

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Voluntary disclosure, litigation risk, safe harbor, forward-looking information

5.

Do Firms Issuing Equity Manage Their Earnings? Evidence from the Property-Casualty Insurance Industry

Number of pages: 40 Posted: 24 Jan 2000
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,079 (19,201)
Citation 7

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6.

In Re Silicon Graphics Securities Litigation: Shareholder Wealth Effects of the Interpretation of the Private Securities Litigation Reform Act?S Pleading Standard

University of Michigan Law School, Law and Economics Working Paper No. 99-018
Number of pages: 48 Posted: 05 Dec 1999
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 1,027 (20,615)
Citation 23

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7.

Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry

Number of pages: 43 Posted: 21 Nov 2000
Stanford University, Stanford University and Texas Christian University - Department of Accounting
Downloads 1,026 (20,646)
Citation 12

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Earnings management, losses, discretionary accruals, property-casualty insurance

8.

Do the Merits Matter More? Class Actions Under the Private Securities Litigation Reform Act

Michigan Law and Economics Research Paper No. 02-011; Stanford Law and Economics Olin Working Paper No. 249
Number of pages: 38 Posted: 08 Nov 2002
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 764 (31,499)
Citation 15

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Securities litigation, litigation risk, accounting fraud, insider trading

Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors

U of Michigan Law & Econ Research Paper No. 14-013
Number of pages: 60 Posted: 08 Jun 2014 Last Revised: 30 Jun 2015
Karen K. Nelson and Adam C. Pritchard
Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 592 (43,738)
Citation 1

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risk factors, disclosure regulation, litigation risk, information content

Carrot or Stick? The Shift from Voluntary to Mandatory Disclosure of Risk Factors

Journal of Empirical Legal Studies, Vol. 13, Issue 2, pp. 266-297, 2016
Number of pages: 32 Posted: 12 May 2016
Karen K. Nelson and Adam C. Pritchard
Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 0
Citation 1
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Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995

Review of Accounting Studies
Number of pages: 33 Posted: 15 Jul 2000
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting
Downloads 566 (46,426)
Citation 37

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Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995

Posted: 13 Jul 2000
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting

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The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

Number of pages: 53 Posted: 16 Feb 1998
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting
Downloads 553 (47,850)
Citation 13

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The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

Journal of Accounting Research, Forthcoming
Posted: 23 Jun 2006
Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems, Stanford Graduate School of Business and Texas Christian University - Department of Accounting

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Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act

Journal of Law, Economics and Organization, Forthcoming, Michigan Legal Studies Research Paper No. 02-011
Number of pages: 51 Posted: 14 Feb 2006
Adam C. Pritchard, Karen K. Nelson and Marilyn F. Johnson
University of Michigan Law School, Texas Christian University - Department of Accounting and Michigan State University - Department of Accounting & Information Systems
Downloads 372 (77,938)
Citation 1

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securities litigation, litigation risk, accounting fraud, insider trading

Do the Merits Matter More? The Impact of the Private Securities Litigation Reform Act

The Journal of Law, Economics, & Organization, Vol. 23, Issue 3, pp. 627-652, 2007
Posted: 23 Jun 2008
Marilyn F. Johnson, Karen K. Nelson and AC Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and affiliation not provided to SSRN

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13.

The Screening Effect of the Private Securities Litigation Reform Act

Journal of Empirical Legal Studies,Vol. 6, No. 1 (2009): 35-68, U of Michigan Law & Economics, Olin Working Paper No. 07-008
Number of pages: 44 Posted: 26 Mar 2007 Last Revised: 23 Jul 2013
Stephen J. Choi, Karen K. Nelson and Adam C. Pritchard
New York University School of Law, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 371 (78,874)
Citation 5

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Stockholder litigation, accounting restatements, earnings forecasts, insider trading

14.

The Discretionary Use of Present Value-Based Measurements By Property-Casualty Insurers

Research Paper No. 1428
Number of pages: 44 Posted: 14 Apr 1997
Karen K. Nelson
Texas Christian University - Department of Accounting
Downloads 367 (79,920)
Citation 3

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Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers

Number of pages: 46 Posted: 13 Jan 2000
Karen K. Nelson
Texas Christian University - Department of Accounting
Downloads 357 (81,852)

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Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers

The Accounting Review, Vol. 75, No. 1, January 2000
Posted: 04 Jan 2000
Karen K. Nelson
Texas Christian University - Department of Accounting

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16.

The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?

Number of pages: 32 Posted: 20 Mar 2008
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business
Downloads 337 (88,115)
Citation 5

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Auditor reputation, Arthur Andersen, Event studies, Earnings response coefficients

17.

Mind the Gap: CEO-Employee Pay Ratios and Shareholder Say-on-Pay Votes

Number of pages: 51 Posted: 20 Dec 2017 Last Revised: 05 Aug 2018
Steve Crawford, Karen K. Nelson and Brian Rountree
University of Houston, Texas Christian University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 296 (101,623)
Citation 4

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Pay Ratio, Say-On-Pay, Dodd-Frank Act

18.

Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 49 Posted: 01 Apr 2009 Last Revised: 28 Aug 2013
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business
Downloads 230 (132,009)
Citation 1

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investor attention, stock spam, target prices, press releases

19.

On the Persistence and Pricing of Industry-Wide and Firm-Specific Earnings, Cash Flows, and Accruals

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 46 Posted: 01 Jul 2015
Kai Wai Hui, Karen K. Nelson and P. Eric Yeung
The University of Hong Kong (HKU) - Department of Accounting, Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 214 (141,580)

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20.

Do the Merits Matter More after Securities Litigation Reform? Evidence from Restatements, Earnings Forecasts, and Insider Trading

Number of pages: 38 Posted: 10 Sep 2004
Marilyn F. Johnson, Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems, Texas Christian University - Department of Accounting and University of Michigan Law School
Downloads 177 (168,662)

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stockholder litigation, restatements, earnings forecasts, insider trading

21.

Are Individual Investors Influenced by the Optimism and Credibility of Stock Spam Recommendations?

Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1155-1183, 2013
Number of pages: 29 Posted: 18 Dec 2013
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business
Downloads 0 (666,172)
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investor attention, stock spam, target prices, press releases

22.

The Market Reaction to Arthur Andersen's Role in the Enron Scandal: Loss of Reputation or Confounding Effects?

Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, pp. 279-293, December 2008
Posted: 19 Dec 2008
Karen K. Nelson, Richard A. Price and Brian Rountree
Texas Christian University - Department of Accounting, University of Oklahoma and Rice University - Jesse H. Jones Graduate School of Business

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Auditor reputation, Arthur Andersen, Event studies, Earnings response coefficients

23.

Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?

Accounting Review, Forthcoming
Posted: 03 May 2006 Last Revised: 19 Sep 2012
Wayne R. Landsman, Karen K. Nelson and Brian Rountree
University of North Carolina Kenan-Flagler Business School, Texas Christian University - Department of Accounting and Rice University - Jesse H. Jones Graduate School of Business

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Auditor change, audit risk, audit firm portfolios