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Joseph Weber

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Assistant Professor

100 Main Street

E62-416

Cambridge, MA 02142

United States

  • Massachusetts Institute of Technology (MIT) - Sloan School of Management

    • Email
    • Tel: 617-253-4310
SCHOLARLY PAPERS

31

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385

Scholarly Papers (31)

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1.

The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting

Number of pages: 174 Posted: 21 Mar 2010 Last Revised: 16 Nov 2011
Chris Armstrong, Wayne R. Guay and Joseph Weber
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,154 (3,955)
Citation 67

Abstract:

financial accounting, corporate governance, board structure, contracting, executive compensation, debt contracts, informal contracts

2.

Determinants of the Informativeness of Analyst Research

MIT Sloan Working Paper No. 4243-02
Number of pages: 54 Posted: 19 Apr 2002
Richard M. Frankel, S.P. Kothari and Joseph Weber
Washington University in Saint Louis - Olin Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,836 (6,165)
Citation 72

Abstract:

Analyst, Forecast, Analyst Forecast, Earnings Forecast, Informativeness, Market Efficiency

3.

Motives for Early Revenue Recognition: Evidence from SEC Staff Accounting Bulletin (SAB) 101

Number of pages: 36 Posted: 12 Jan 2003
Jennifer Lynne M. Altamuro, Anne Beatty and Joseph Weber
Villanova University - Accountancy, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,432 (8,486)
Citation 4

Abstract:

revenue recognition, earnings management, earnings benchmarks, financial reporting

4.

The Importance of Accounting Discretion in Mandatory Accounting Changes: An Examination of the Adoption of SFAS 142

Number of pages: 52 Posted: 03 Feb 2005
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,146 (13,408)
Citation 1

Abstract:

earnings management, accounting choice, mandatory accounting changes, goodwill, mergers and acquisitions, FASB, positive accounting

5.

Conservatism and Debt

Downloads 1,141 ( 14,251)
Citation 75

Conservatism and Debt

Number of pages: 49 Posted: 13 Jan 2007 Last Revised: 23 Sep 2008
Anne Beatty, Joseph Weber and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Arizona
Downloads 1,141 (13,955)
Citation 75

Abstract:

Conservatism, Covenants, Debt Contracting

Conservatism and Debt

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jun 2008
Anne Beatty, Jeff Jiewei Yu and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Arizona and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

6.

Performance Pricing in Debt Contracts

Number of pages: 33 Posted: 18 Jan 2001
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 999 (16,809)
Citation 8

Abstract:

accounting, debt, leverage, performance, prcing, interest rate, default, accounting choice, Watts, Zimmerman, earnings management, earnings, efficient contracting, contracting, positive accounting

7.

The Role and Characteristics of Accounting-based Performance Pricing in Private Debt Contracts

Number of pages: 41 Posted: 15 Aug 2002
Ilia D. Dichev, Anne Beatty and Joseph Weber
Emory University - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 971 (15,333)
Citation 14

Abstract:

performance pricing, bank debt, accounting ratios, debt/EBITDA

8.

An Analysis of the Accounting Errors that Arise During the Transition to IFRS

Number of pages: 39 Posted: 01 Feb 2011
Anna Loyeung, Zoltan P. Matolcsy, Joseph Weber and Peter Alfred Wells
University of Technology, Sydney - School of Accounting, University of Technology Sydney (UTS) - School of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Technology, Sydney - School of Accounting, Faculty of Business
Downloads 872 (19,061)

Abstract:

IFRS, errors, fraud, auditing, cost of capital

9.

Performance Pricing in Bank Debt Contracts

Number of pages: 45 Posted: 30 Sep 2004
Paul Asquith, Anne Beatty and Joseph Weber
Massachusetts Institute of Technology (MIT) - Economics, Finance, Accounting (EFA), Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 820 (21,186)
Citation 70

Abstract:

Accounting choice, leverage, performace, pricing, interest rate, earnings management, accounting, debt, default, earnings, efficient contracting, positive accounting

10.

An Empirical Investigation of Pre-Earnings Announcement Quiet Periods

Number of pages: 31 Posted: 19 Apr 2002
Richard M. Frankel, Peter R. Joos and Joseph Weber
Washington University in Saint Louis - Olin Business School, INSEAD and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 723 (27,310)
Citation 1

Abstract:

11.

Shareholder Wealth Effects of Pooling-of-Interests Accounting: Evidence from the SEC's Restriction on Share Repurchases Following Pooling Transactions

Downloads 715 ( 28,428)
Citation 11

Shareholder Wealth Effects of Pooling-of-Interests Accounting: Evidence from the SEC's Restriction on Share Repurchases Following Pooling Transactions

Number of pages: 40 Posted: 10 Nov 2000
Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 715 (27,973)
Citation 11

Abstract:

Pooling-of-interest, SEC, FASB, Regulation, Share repurchases, Mergers, Acquisitions, Tradeoff, Event study, Accounting

Shareholder Wealth Effects of Pooling-of-Interests Accounting: Evidence from the SEC's Restriction on Share Repurchases Following Pooling Transactions

Journal of Accounting & Economics, Vol. 37, No. 1, pp. 39-57, February 2004
Posted: 01 Dec 2003
Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

pooling-of-interest, SEC, FASB, regulation, share repurchases, mergers, acquisitions, tradeoff, event study, accounting

12.

Do Voting Rights Matter?: Evidence from the Adoption of Equity-based Compensation Plans

MIT Sloan Working Paper No. 4442-03
Number of pages: 45 Posted: 31 Oct 2003
Sudhakar V. Balachandran, Peter R. Joos and Joseph Weber
University of Illinois at Chicago, INSEAD and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 600 (34,497)
Citation 5

Abstract:

voting rights, corporate governance, regulation, SEC, transparency, accounting, agency theory, stock options, equity based compensation, incomplete contracts, governance

13.

The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance

Number of pages: 31 Posted: 24 May 2000
Anne Beatty, K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 563 (37,499)
Citation 1

Abstract:

14.

Financial Reporting Quality, Private Information, Monitoring and the Lease-Versus-Buy Decision

Number of pages: 51 Posted: 03 Nov 2009
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 524 (38,903)
Citation 10

Abstract:

financial reporting quality; private information; monitoring; lease-versus-buy

15.

Redacted Disclosure

Number of pages: 42 Posted: 13 Jan 2006
Joseph Weber and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Downloads 521 (36,013)
Citation 16

Abstract:

disclosure, cost of capital, bid ask spread, share turnover, depth

16.

The Influence of Elections on the Accounting Choices of Governmental Entities

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 Feb 2011 Last Revised: 30 Jan 2012
Reining Petacchi, Nolan Kido and Joseph Weber
Georgetown University - Department of Accounting and Business Law, University of Hawaii - Shidler College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 519 (43,469)

Abstract:

17.

The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions

Number of pages: 35 Posted: 03 Nov 2009
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 470 (45,319)
Citation 9

Abstract:

Private information, Monitoring, Accounting Quality, Investment

18.

What if Auditing was Not 'Low-Margin Business'? Auditors and Their IPO Clients as a Natural Experiment

MIT Sloan Working Paper No. 4508-04
Number of pages: 36 Posted: 09 Aug 2004
Ramgopal Venkataraman, Joseph Weber and Michael Willenborg
University of Texas at Arlington, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 442 (50,451)
Citation 1

Abstract:

Auditing, Litigation, Litigation risk, Abnormal accruals, Audit fees, Earnings management, Initial public offerings

19.

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Downloads 398 ( 60,463)
Citation 1

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Journal of Accounting Research, Forthcoming
Number of pages: 50 Posted: 12 Sep 2014 Last Revised: 02 May 2017
Scott Dyreng, Rahul Vashishtha and Joseph Weber
Duke University, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 398 (59,853)
Citation 1

Abstract:

earnings properties, debt contracts, cash flow prediction, conservatism

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Journal of Accounting Research, Vol. 55, No. 2, 2017
Posted: 15 Sep 2017
Scott Dyreng, Rahul Vashishtha and Joseph Weber
Duke University, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

earnings properties; debt contracts; cash flow prediction; conservatism

20.

Public Pension Accounting Rules and Economic Outcomes

Number of pages: 56 Posted: 11 Jan 2013 Last Revised: 24 Jan 2015
James P. Naughton, Reining Petacchi and Joseph Weber
Northwestern University - Kellogg School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 382 (53,307)

Abstract:

21.

The Role of Information and Financial Reporting in Corporate Governance: A Review of the Evidence and the Implications for Banking Firms and the Financial Services Industry

Economic Policy Review, Forthcoming
Number of pages: 52 Posted: 02 Jun 2015
Chris Armstrong, Wayne R. Guay, Hamid Mehran and Joseph Weber
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Independent and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 328 (12,421)

Abstract:

financial accounting; corporate governance; board structure; contracting; executive compensation; informal contracts; financial institutions; information asymmetry; corporate transparency

22.

Consequences of State Balanced Budget Restrictions: Fiscal Constraints or Accounting Manipulations?

Number of pages: 44 Posted: 24 Sep 2012 Last Revised: 13 Aug 2014
Anna M. Costello, Reining Petacchi and Joseph Weber
University of Michigan, Stephen M. Ross School of Business, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 200 (92,329)

Abstract:

23.

Evidence on the Determinants and Economic Consequences of Delegated Monitoring

Number of pages: 61 Posted: 10 Sep 2011
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 119 (175,449)
Citation 5

Abstract:

cross monitoring, cross-acceleration provisions, debt covenants, accounting quality

24.

Do Strict Regulators Increase the Transparency of the Banking System?

Number of pages: 54 Posted: 21 Jun 2015 Last Revised: 26 May 2016
Anna M. Costello, Joao Granja and Joseph Weber
University of Michigan, Stephen M. Ross School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 100 (63,637)

Abstract:

Banking, Accounting Transparency, Regulatory Forbearance

25.

How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs

Contemporary Accounting Research, Forthcoming
Number of pages: 33 Posted: 26 Oct 2012
Andrew J. Leone, Sarah C. Rice, Joseph Weber and Michael Willenborg
University of Miami, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 91 (220,186)
Citation 1

Abstract:

26.

Switching from Voluntary to Mandatory Disclosure: Do Managers View Them as Substitutes?

MIT Sloan Research Paper No. 5195-17
Number of pages: 52 Posted: 23 Mar 2017 Last Revised: 29 Jul 2017
Suzie Noh, Eric C. So and Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 0 (132,348)

Abstract:

27.

The Cost of Implementing New Accounting Standards: The Case of IFRS Adoption in Australia

Australian Journal of Management, Vol. 41, No. 4, 2016
Posted: 05 Nov 2016
Anna Loyeung, Zoltan Matolcsy, Joseph Weber and Peter Alfred Wells
University of Technology, Sydney - School of Accounting, University of Technology, Sydney, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Technology, Sydney - School of Accounting, Faculty of Business

Abstract:

Accounting standards, audit fees, IFRS, implementation errors, information asymmetry, learning

28.

The Role of Financial Reporting and Transparency in Corporate Governance

Economic Policy Review, Issue Aug, pp. 107-128, 2016
Number of pages: 22 Posted: 23 Aug 2016 Last Revised: 24 Sep 2017
Chris Armstrong, Wayne R. Guay, Hamid Mehran and Joseph Weber
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Independent and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 0 (28,865)
Citation 12

Abstract:

financial accounting, corporate governance, board structure, contracting, executive compensation, informal contracts, financial institutions, information asymmetry, corporate transparency

29.

When and Why Do IPO Firms Manage Earnings?

Number of pages: 57 Posted: 18 Dec 2015 Last Revised: 25 Apr 2017
Yonca Ertimur, Ewa Sletten, Jayanthi Sunder and Joseph Weber
University of Colorado at Boulder - Department of Accounting, Boston College, University of Arizona - Eller College of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 0 (102,965)

Abstract:

Earnings management, IPO, IPO lockup, abnormal accruals

30.

The Effects of Debt Contracting on Voluntary Accounting Method Changes

Accounting Review, January 2003
Posted: 04 Nov 2002
Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

Accounting Choice, Debt Contracting, Debt Covenants, Performance Pricing, Dividend Restrictions

31.

The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in Covenant Calculations

Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
Posted: 11 Feb 2002
Anne Beatty, K. Ramesh and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Rice University and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

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