Daniel W. Collins

University of Iowa - Department of Accounting

Henry B. Tippie Professor of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

  • University of Iowa - Department of Accounting

    • Email
    • Tel: 319-335-0912
    • Fax: 319-335-1956
SCHOLARLY PAPERS

36

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641

Scholarly Papers (36)

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1.

Corporate Governance and the Cost of Equity Capital

Number of pages: 54 Posted: 03 Feb 2005
Hollis Ashbaugh Skaife, Daniel W. Collins and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 6,028 (2,803)
Citation 20

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2.

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity

Journal of Accounting Research, Forthcoming 2008
Number of pages: 61 Posted: 20 Apr 2006 Last Revised: 07 Nov 2008
Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney Jr. and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 4,987 (3,935)
Citation 28

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Sarbanes-Oxley Act, Firm risk, Cost of Equity

3.

The Effects of Corporate Governance on Firms' Credit Ratings

Number of pages: 55 Posted: 03 Mar 2004
Hollis Ashbaugh Skaife, Daniel W. Collins and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and Algert Global, LLC
Downloads 3,519 (7,011)
Citation 171

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Corporate governance, Credit rating, Executive compensation

4.

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, Vol.35, Issue 4, July-August 2016, Pages 352-394., HEC Paris Research Paper No. ACC-2016-1170
Number of pages: 70 Posted: 31 May 2011 Last Revised: 20 Sep 2016
Vedran Capkun, Daniel W. Collins, Thomas Jeanjean and Thomas Jeanjean
HEC Paris, University of Iowa - Department of Accounting and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School
Downloads 3,193 (8,195)
Citation 37

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IFRS, earnings management, smoothing

5.

Errors in Estimating Accruals: Implications for Empirical Research

Number of pages: 39 Posted: 29 Sep 1999
Daniel W. Collins and Paul Hribar
University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 3,136 (8,444)
Citation 72

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6.

The Discovery and Reporting of Internal Control Deficiencies Prior to Sox-Mandated Audits

McCombs Working Paper No. ACC-02-05
Number of pages: 44 Posted: 07 Apr 2005
Hollis Ashbaugh Skaife, Daniel W. Collins and William R. Kinney Jr.
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting and University of Texas at Austin - Department of Accounting
Downloads 3,059 (8,770)
Citation 39

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Internal Control Deficiencies, Sarbanes-Oxley Act, Financial Reporting Quality

7.

Earnings-Based and Accrual-Based Market Anomalies: One Effect or Two?

Number of pages: 45 Posted: 21 Jul 1999
Daniel W. Collins and Paul Hribar
University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 2,736 (10,453)
Citation 29

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8.

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

Number of pages: 52 Posted: 06 Jun 2006
Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney Jr. and Ryan LaFond
Graduate School of Management, UC-Davis, University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting and Algert Global, LLC
Downloads 2,162 (15,232)
Citation 73

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accrual quality, internal control, auditing

9.

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Oct 2012 Last Revised: 23 Mar 2018
Ciao-Wei Chen, Daniel W. Collins, Todd D. Kravet and Richard Mergenthaler
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and Penn State University
Downloads 2,151 (15,366)
Citation 59

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Comparability, Earnings Attributes, Mergers, Acquisitions, Capital Allocation

10.

The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating

Journal of Accounting & Economics, Vol. 51, pp. 219-239, April 2011
Number of pages: 52 Posted: 08 Aug 2006 Last Revised: 12 Apr 2011
John M. McInnis and Daniel W. Collins
University of Texas at Austin - Department of Accounting and University of Iowa - Department of Accounting
Downloads 2,033 (16,808)
Citation 20

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Earnings Management, Cash Flow Forecast, Analyst Forecast, Benchmarks

11.

Corporate Governance and Backdating of Executive Stock Options

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Oct 2006 Last Revised: 18 Dec 2011
Daniel W. Collins, Guojin Gong and Haidan Li
University of Iowa - Department of Accounting, University of Connecticut and Santa Clara University - Leavey School of Business
Downloads 1,634 (23,601)
Citation 22

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Corporate governance, Executive stock option compensation, Backdating

12.

The Effect of the Sarbanes-Oxley Act on the Timing Manipulation of CEO Stock Option Awards

Number of pages: 39 Posted: 21 Nov 2005
Daniel W. Collins, Guojin Gong and Haidan Li
University of Iowa - Department of Accounting, University of Connecticut and Santa Clara University - Leavey School of Business
Downloads 1,233 (35,871)
Citation 22

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Executive stock option awards, Sarbanes-Oxley Act, Timing manipulation

13.

Accounting Comparability and Corporate Innovative Efficiency

Number of pages: 59 Posted: 18 Jul 2016 Last Revised: 03 Sep 2019
Justin Chircop, Daniel W. Collins, Lars Helge Haß and Nhat (Nate) Q. Nguyen
Lancaster University Management School, University of Iowa - Department of Accounting, University of Strathclyde - Strathclyde Business School and Colorado State University, Fort Collins - Department of Accounting
Downloads 1,129 (40,780)

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accounting comparability, innovative efficiency, product similarity, product market competition

14.

What Drives the Increased Informativeness of Earnings Announcements Over Time?

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 15 Sep 2004 Last Revised: 04 Sep 2008
Daniel W. Collins, Oliver Zhen Li and Hong Xie
University of Iowa - Department of Accounting, National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 723 (75,219)
Citation 17

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capital markets, earnings announcements, Street earnings, trading volume

15.

Cross Sectional Variation in Cash Flow Asymmetric Timeliness and Its Effect on the Earnings-Based Measure of Conditional Conservatism

Number of pages: 55 Posted: 31 Jul 2012 Last Revised: 25 Oct 2013
Daniel W. Collins, Paul Hribar and Xiaoli (Shaolee) Tian
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads 648 (86,375)
Citation 6

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

16.

The Timing of CEO Stock Option Grants: Scheduled Versus Unscheduled Awards

Number of pages: 42 Posted: 07 Apr 2005
Daniel W. Collins, Guojin Gong and Haidan Li
University of Iowa - Department of Accounting, University of Connecticut and Santa Clara University - Leavey School of Business
Downloads 624 (90,710)
Citation 9

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CEO stock option awards, CEO influence, corporate governance

17.

The Economic Determinants of the Market Reaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry

Journal of Accounting and Economics, Vol. 3, 1981
Number of pages: 35 Posted: 23 May 2006
Daniel W. Collins, Michael S. Rozeff and Dan S. Dhaliwal
University of Iowa - Department of Accounting, SUNY at Buffalo - Department of Financial & Managerial Economics and University of Arizona - Department of Accounting (deceased)
Downloads 616 (92,147)
Citation 4

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contracting cost, full cost accounting, oil and gas industry, mandatory accounting change

18.

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accruals Components with Respect to Future Cash Flows

Number of pages: 47 Posted: 26 Jun 2017 Last Revised: 05 Jan 2023
Wei Chen, Daniel W. Collins and Sam Melessa
University of Connecticut - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 580 (99,519)
Citation 2

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conditional conservatism; timely loss recognition; accruals; cash flow predictability.

19.

The Persistence and Pricing of Merger-Related Transitory Growth and Its Implications for Growth Anomalies and Asset Pricing Models

Number of pages: 57 Posted: 09 Nov 2012 Last Revised: 03 Nov 2015
Daniel W. Collins and Jaewoo Kim
University of Iowa - Department of Accounting and University of Oregon - Department of Accounting
Downloads 464 (130,806)
Citation 5

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Market Efficiency; Limited Attention; Asset Growth Anomaly; Asset Pricing Model; Factor Model; Mergers and Acquisitions; Persistence

20.

Do Mandatory Accounting Disclosures Impair Disclosing Firms’ Competitiveness? Evidence from Mergers and Acquisitions

Number of pages: 50 Posted: 12 Mar 2018
Daniel W. Collins, Jaewoo Kim and Heejin Ohn
University of Iowa - Department of Accounting, University of Oregon - Department of Accounting and University of Oklahoma
Downloads 373 (168,190)
Citation 3

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Real Externalities, Proprietary Cost of Disclosures, M&A, Product Market Competition, Product Similarity, Materiality

21.

Public Peer Firm Information in Mergers and Acquisitions of Privately Held Targets

Number of pages: 56 Posted: 18 Apr 2022 Last Revised: 23 Dec 2023
Ciao-Wei Chen, Daniel W. Collins, David S. Koo and Richard Mergenthaler
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, George Mason University and Penn State University
Downloads 352 (179,263)
Citation 1

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peer firms; information environment; mergers and acquisitions; private firms; price informativeness

22.

Predictive Ability and Market Pricing of Fair Value Earnings Components for Closed-End Funds

Number of pages: 50 Posted: 03 Feb 2016 Last Revised: 04 Jul 2017
Igor Goncharov, Daniel W. Collins and Wei Chen
Lancaster University - Department of Accounting and Finance, University of Iowa - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 296 (215,881)

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realized and unrealized gains/losses, closed-end funds, market timing, disposition effect, pricing of fair value earnings components

23.

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition

HEC Paris Research Paper No. ACC-2016-1140 Final Version: European Accounting Review (2018)
Number of pages: 38 Posted: 11 Mar 2016 Last Revised: 17 Jun 2022
Vedran Capkun and Daniel W. Collins
HEC Paris and University of Iowa - Department of Accounting
Downloads 228 (280,626)
Citation 1

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Earnings smoothing, IFRS, Timely gain and loss recognition

24.

The Sec's Rejection of SFAS No. 19: Tests of Market Price Reversal

The Accounting Review, Vol. 57, No. 1, pp. 1-17, January 1982
Number of pages: 17 Posted: 19 Oct 2005
Daniel W. Collins, Michael S. Rozeff and William K Salatka
University of Iowa - Department of Accounting, SUNY at Buffalo - Department of Financial & Managerial Economics and Wilfrid Laurier University - School of Business & Economics
Downloads 191 (331,569)

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full cost accounting, SFAS 19, oil and gas accounting

25.

Managerial Myopia and the Unintended Real Consequences of Conditional Conservatism

Forthcoming, Journal of Business Finance & Accounting, Nanyang Business School Research Paper No. 22-15
Number of pages: 64 Posted: 11 May 2022 Last Revised: 23 Jan 2023
Byung Hun Chung, Daniel W. Collins and Jane Z. Song
Nanyang Business School, Nanyang Technological University, University of Iowa - Department of Accounting and University of Missouri - Trulaske College of Business
Downloads 180 (349,967)
Citation 1

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conditional conservatism; real earnings management; myopia; managerial compensation; capital market pressure; future returns

26.

Informational Endowment, Sophisticated Skepticism and Management Earnings Forecasts

Number of pages: 56 Posted: 07 Jun 2019
Daniel W. Collins, Mark Penno and Suning Zhang
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 129 (461,580)

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Voluntary disclosure, Management forecasts, Uncertain endowment of information, Value relevance, Customer concentration

27.

Manager Sentiment and Conditional Conservatism

Forthcoming, Journal of Business Finance and Accounting
Number of pages: 69 Posted: 20 Dec 2023
Daniel W. Collins, Nhat (Nate) Q. Nguyen and Tri Tri Nguyen
University of Iowa - Department of Accounting, Colorado State University, Fort Collins - Department of Accounting and University of Roehampton
Downloads 96 (573,445)

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investor sentiment, manager sentiment, conditional conservatism, asymmetric timely loss recognition, manager optimism, manager overconfidence, behavioral bias, asset write-offs, asset impairment, capital markets

28.

Decomposition Error in Accruals and Cash Flows: Implications for Inferences about Accrual Quality

Number of pages: 55 Posted: 29 Jan 2025
Wei Chen, Daniel W. Collins, Paul Hribar and David Volant
University of Connecticut - Department of Accounting, University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Indiana University - Kelley School of Business
Downloads 61 (738,752)

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negatively correlated measurement error, decomposition, backed-into variable, differential persistence, balance sheet accruals, type I error, type II error

29.

The Effect of Conditional Accounting Conservatism on the Predictive Ability of Accrual Components with Respect to Future Cash Flows

Number of pages: 47 Posted: 02 Apr 2024
Wei Chen, Daniel W. Collins and Samuel Melessa
University of Connecticut - Department of Accounting, University of Iowa - Department of Accounting and affiliation not provided to SSRN
Downloads 60 (744,820)

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conditional conservatism, timely loss recognition, accruals, cash flow predictability.

30.

The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management

The Accounting Review, Forthcoming
Posted: 27 Apr 2011 Last Revised: 09 Jul 2016
Daniel W. Collins, Raunaq S. Pungaliya and Anand M. Vijh
University of Iowa - Department of Accounting, Sungkyunkwan University (SKK) Graduate School of Business and University of Iowa - Department of Finance

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Discretionary Accruals, Earnings Management, Performance Matching, Firm Growth

31.

Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows

Journal of Accounting & Economics (JAE), 2012
Posted: 15 Oct 2007 Last Revised: 08 Feb 2012
Brad A. Badertscher, Daniel W. Collins and Thomas Z. Lys
University of Notre Dame, University of Iowa - Department of Accounting and Northwestern University - Kellogg School of Management

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Discretionary Accruals, Earnings Management, Restatements, Cash Flow, Predictive Ability of Accruals

32.

Equity Valuation and Negative Earnings: The Role of Book Value of Equity

Posted: 26 Jan 1999
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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33.

Equity Valuation and Negative Earnings

Posted: 09 Jul 1998
Daniel W. Collins, Morton Pincus and Hong Xie
University of Iowa - Department of Accounting, University of California, Irvine and University of Kentucky - Von Allmen School of Accountancy

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34.

Lack of Timeliness and Noise as Explanations for the Low Contemporaneous Return-Earnings Association

Rochester Working Paper No. FR 94-03
Posted: 25 Apr 1998
Daniel W. Collins, S.P. Kothari, Jay A. Shanken and Richard G. Sloan
University of Iowa - Department of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Emory University - Goizueta Business School and University of Southern California - Leventhal School of Accounting

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35.

Changes in the Value-Relevance of Earnings and Book Values Over the Past Forty Years

Posted: 04 Nov 1996
Daniel W. Collins, Edward L. Maydew, Ira S. Weiss and Ira S. Weiss
University of Iowa - Department of Accounting, University of North Carolina at Chapel Hill and University of Chicago - Graduate School of BusinessColumbia Business School - Department of Accounting

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36.

The Role of Future Earnings and Dividends in Security Valuation: A Reexamination of the Fundamental Links

Posted: 10 Jun 1996
Daniel W. Collins and Kevin J. Den Adel
University of Iowa - Department of Accounting and University of Iowa - Department of Accounting

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