Author Page for Daniel W. Collins

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 4,433 (1,194)

Citation 15

Abstract:

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 4,209 (1,337)

Citation 9

Abstract:

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 2,788 (2,932)

Citation 9

Abstract:

4.

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 2,667 (3,227)

Citation 335

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5.

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 2,659 (3,452)

Citation 2

Abstract:

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 2,535 (3,395)

Citation 12

Abstract:

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 2,420 (3,808)

Citation 109

Abstract:

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 1,745 (6,499)

Citation 11

Abstract:

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 1,556 (7,521)

Citation 6

Abstract:

10.

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 1,474 (8,810)

Citation 29

Abstract:

11.

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 1,089 (14,411)

Citation 14

Abstract:

12.

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Number of pages: 55 Posted: 30 Oct 2012 Last Revised: 29 Jul 2016

Ciao-Wei Chen, Daniel W. Collins, Todd D. Kravet and Richard Mergenthaler Jr.

University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Downloads 719 (9,611)

Citation 1

Abstract:

13.

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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14.

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 516 (40,683)

Citation 7

Abstract:

15.

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 507 (42,285)

Citation 14

Abstract:

16.

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 Ohio State University (OSU) - Fisher College of Business

Downloads 493 (38,654)

Citation 1

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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

Downloads 455 (47,155)

Citation 12

Abstract:

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 176 (82,006)

Abstract:

19.

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 141 (168,402)

Citation 2

Abstract:

20.

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 0 (207,114)

Abstract:

21.

Accounting Comparability and Corporate Innovative Efficiency

Number of pages: 50 Posted: 18 Jul 2016

Justin Chircop, Daniel W. Collins and Lars Helge Hass

Lancaster University Management School, University of Iowa - Department of Accounting and Lancaster University - Management School

Downloads 0 (97,789)

Abstract:

22.

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 0 (164,650)

Abstract:

23.

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 0 (146,993)

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24.

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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25.

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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26.

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

Abstract:

27.

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 California, Berkeley - Accounting Group

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28.

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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29.

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

Daniel W. Collins

University of Iowa - Department of Accounting

Henry B. Tippie Professor of Accounting

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Scholarly Papers (29)

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