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

31

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Scholarly Papers (31)

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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 5,171 (1,355)
Citation 15

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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 4,731 (1,588)
Citation 9

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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 3,102 (3,338)
Citation 9

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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 and Thomas Jeanjean
HEC Paris - Accounting and Management Control Department, University of Iowa - Department of Accounting and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,892 (3,742)
Citation 2

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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 - Henry B. Tippie College of Business
Downloads 2,863 (3,814)
Citation 340

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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 2,779 (4,016)
Citation 12

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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 - Henry B. Tippie College of Business
Downloads 2,573 (4,564)
Citation 110

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8.

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 1,897 (7,661)
Citation 11

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Earnings Management, Cash Flow Forecast, Analyst Forecast, Benchmarks

9.

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 1,817 (8,244)
Citation 6

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accrual quality, internal control, auditing

10.

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 The University of Arizona - Eller College of Management
Downloads 1,797 (8,397)

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Comparability, Earnings Attributes, Mergers, Acquisitions, Capital Allocation

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, Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Downloads 1,552 (10,665)
Citation 29

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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, Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Downloads 1,156 (16,911)
Citation 14

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

13.

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 - Henry B. Tippie College of Business and Georgetown University - Department of Accounting and Business Law
Downloads 589 (43,860)
Citation 1

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Cash Flow Asymmetry, Conservatism, Asymmetric Timeliness

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 560 (46,805)
Citation 14

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capital markets, earnings announcements, Street earnings, trading volume

15.

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, Penn State University - Smeal College of Business and Santa Clara University - Leavey School of Business
Downloads 559 (46,902)
Citation 7

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CEO stock option awards, CEO influence, corporate governance

16.

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
Downloads 558 (46,999)
Citation 13

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

17.

Accounting Comparability and Corporate Innovative Efficiency

Number of pages: 58 Posted: 18 Jul 2016 Last Revised: 10 May 2019
Justin Chircop, Daniel W. Collins, Lars Helge Hass and Nhat Nguyen
affiliation not provided to SSRN, University of Iowa - Department of Accounting, Lancaster University - Management School and University of Iowa - Tippie College of Business
Downloads 457 (60,470)

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

18.

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 Rochester - Simon Business School
Downloads 350 (82,963)

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

19.

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

Number of pages: 48 Posted: 26 Jun 2017
Daniel W. Collins, Wei Chen and Sam Melessa
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Iowa - Department of Accounting
Downloads 329 (89,017)

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conditional conservatism; asymmetric timeliness; accruals; special items; cash flow predictability.

20.

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 Iowa - Henry B. Tippie College of Business
Downloads 233 (128,225)

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

21.

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
Number of pages: 38 Posted: 11 Mar 2016
Vedran Capkun and Daniel W. Collins
HEC Paris - Accounting and Management Control Department and University of Iowa - Department of Accounting
Downloads 178 (164,993)

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Earnings smoothing, IFRS, Timely gain and loss recognition

22.

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 Rochester - Simon Business School and University of Iowa - Department of Accounting
Downloads 163 (178,222)

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

23.

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 148 (193,326)
Citation 2

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full cost accounting, SFAS 19, oil and gas accounting

24.

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

25.

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

26.

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

The Accounting Review, Vol 74, No 1, January 1999
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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27.

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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28.

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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29.

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 and Ira S. Weiss
University of Iowa - Department of Accounting, University of North Carolina at Chapel Hill and University of Chicago - Graduate School of Business

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30.

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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31.

Informational Endowment, Sophisticated Skepticism and Management Earnings Forecasts

Number of pages: 56
Daniel W. Collins, Mark Penno and Suning Zhang
University of Iowa - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 0

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