James Potepa

The George Washington University

Assistant Professor of Accountancy

Washington, DC 20052

United States

SCHOLARLY PAPERS

4

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SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (4)

1.

Calibrating Innovation Proxies with an Accurate Tobin’s Q and Appraised Innovation Value

Number of pages: 55 Posted: 22 Jun 2017 Last Revised: 12 Jun 2018
James Potepa and Kyle Welch
The George Washington University and George Washington University
Downloads 525 (53,452)
Citation 1

Abstract:

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Innovation, Fair-Value, Accounting, Patents, Trademarks, Trade Secrets, in-process technology, Technology

2.

On the Contemporaneous Reporting of Income-Increasing and Income-Decreasing Special Items: Initial Evidence

Number of pages: 56 Posted: 02 Apr 2014 Last Revised: 22 Mar 2019
Kalin S. Kolev and James Potepa
City University of New York - Stan Ross Department of Accountancy and The George Washington University
Downloads 225 (138,942)
Citation 1

Abstract:

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Special items; non-recurring items; bundling; debt covenants; economic determinants of special items; non-GAAP reporting

3.

The Treatment of Special Items in Determining CEO Cash Compensation

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 25 Apr 2014 Last Revised: 20 Oct 2019
James Potepa
The George Washington University
Downloads 181 (170,241)
Citation 2

Abstract:

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executive compensation, executive bonuses, income-decreasing special items, income-increasing special items, extraordinary items, discontinued operations

4.

The Effect of ASU 2014-08 on the Use of Discontinued Operations to Manage Earnings

Number of pages: 44 Posted: 16 Mar 2018 Last Revised: 19 Jun 2019
Yuan Ji, James Potepa and Oded Rozenbaum
The Hong Kong Polytechnic University, The George Washington University and George Washington University - School of Business
Downloads 80 (312,077)

Abstract:

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ASU 2014-08, Discontinued Operations, Earnings Management