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

39

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725

Scholarly Papers (39)

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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
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 3,182 (8,226)
Citation 165

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

2.

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
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department, Independent and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,319 (13,603)
Citation 3

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

3.

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: 16 Dec 2017
Chris Armstrong, Wayne R. Guay, Hamid Mehran and Joseph Weber
Stanford Graduate School of Business, University of Pennsylvania - Accounting Department, Independent and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,189 (14,884)
Citation 3

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

4.

Determinants of the Informativeness of Analyst Research

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 2,133 (15,560)
Citation 135

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

5.

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 1,803 (20,296)
Citation 6

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revenue recognition, earnings management, earnings benchmarks, financial reporting

6.

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 1,369 (30,783)
Citation 12

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

7.

Conservatism and Debt

Downloads 1,274 (34,184)
Citation 78

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 1,274 (33,590)
Citation 78

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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

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8.

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 1,257 (34,820)
Citation 2

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

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 1,158 (39,230)
Citation 71

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

10.

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 1,127 (40,867)
Citation 8

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

11.

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

Number of pages: 39 Posted: 01 Feb 2011
Anna Bedford, Zoltan P. Matolcsy, Joseph Weber and Peter Alfred Wells
University of Technology, Sydney - School of Accounting, University of Technology Sydney (UTS) - UTS School of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Technology Sydney, Accounting Discipline Group
Downloads 1,044 (45,592)
Citation 6

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IFRS, errors, fraud, auditing, cost of capital

12.

Voluntary and Mandatory Disclosures: Do Managers View Them as Substitutes?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 44 Posted: 23 Mar 2017 Last Revised: 28 Sep 2021
Suzie Noh, Eric C. So and Joseph Weber
Stanford Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 933 (53,301)
Citation 47

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13.

Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence

Number of pages: 78 Posted: 08 Jun 2023 Last Revised: 24 Jun 2023
Eldar Maksymov, Mark E. Peecher, Andrew Sutherland and Joseph Weber
Arizona State University (ASU) - School of Accountancy, University of Illinois at Urbana-Champaign, Massachusetts Institute of Technology and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 861 (59,508)
Citation 2

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Auditing, Financial Reporting, Material Misstatements, Audit Quality

14.

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 843 (61,321)
Citation 8

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Private information, Monitoring, Accounting Quality, Investment

15.

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 828 (62,775)
Citation 4

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16.

Do Strict Regulators Increase the Transparency of the Banks?

Journal of Accounting Research, Forthcoming
Number of pages: 44 Posted: 21 Jun 2015 Last Revised: 14 Dec 2018
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 819 (63,702)
Citation 19

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Banking, Accounting Transparency, Regulatory Forbearance

17.

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 798 (65,953)
Citation 27

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

18.

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

Downloads 782 (67,901)
Citation 3

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 782 (66,840)
Citation 3

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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

Posted: 01 Dec 2003
Joseph Weber
Massachusetts Institute of Technology (MIT) - Sloan School of Management

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

19.

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 721 (75,426)
Citation 22

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

20.

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

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 685 (80,426)
Citation 6

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

21.

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 638 (88,125)
Citation 2

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22.

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 at Manoa - Shidler College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 597 (95,915)
Citation 6

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23.

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Downloads 573 (101,014)
Citation 14

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 - Accounting, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 573 (99,673)
Citation 14

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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 - Accounting, Duke University and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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earnings properties; debt contracts; cash flow prediction; conservatism

24.

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, The Ohio State University, University of Arizona - Eller College of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 555 (105,097)
Citation 6

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Earnings management, IPO, IPO lockup, abnormal accruals

25.

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
University of Virginia, Darden School of Business, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 535 (110,023)
Citation 25

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26.

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

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 528 (111,847)
Citation 8

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

27.

Do Rating Agencies Benefit From Providing Higher Ratings? Evidence From the Consequences of Municipal Bond Ratings Recalibration

Downloads 395 (157,681)
Citation 27

Do Rating Agencies Benefit From Providing Higher Ratings? Evidence From the Consequences of Municipal Bond Ratings Recalibration

Georgetown McDonough School of Business Research Paper No. 3070712
Number of pages: 45 Posted: 16 Nov 2017 Last Revised: 19 Apr 2019
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 395 (156,127)
Citation 27

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Rating agencies, Municipal bonds, Conflicts of interest

Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration

Journal of Accounting Research, Vol. 57, No. 2, 2019, Georgetown McDonough School of Business Research Paper No. 3406272
Posted: 24 Jun 2019
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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credit rating; rating agency; municipal debt; issuer-pay model; conflicts of interest

28.

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 386 (161,834)
Citation 4

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29.

Disclosure, Materiality Thresholds, and the Cost of Capital: Evidence from FOMC Announcements

Management Science, 0 [10.1287/mnsc.2021.01896]
Number of pages: 56 Posted: 27 Feb 2021 Last Revised: 06 Jun 2024
Michael Dambra, Mihail Velikov and Joseph Weber
University at Buffalo (SUNY) - School of Management, Pennsylvania State University - Smeal College of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 342 (184,940)

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Disclosure, Materiality, Cost of Capital, Monetary Policy

30.

Is the Goodwill Impairment-Only Model Broken? An Examination of Post-Acquisition Accounting for Goodwill versus Other Intangibles

Number of pages: 45 Posted: 17 Jan 2024
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 319 (199,196)

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goodwill, impairment, intangibles

31.

Municipal organizational structure and financial reporting quality

Number of pages: 48 Posted: 28 Mar 2021 Last Revised: 17 Sep 2023
Inna Abramova, Jacquelyn Gillette and Joseph Weber
London Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 311 (204,706)

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Municipal accounting, municipal organizational structure, Finance Director, CFO, Accounting Quality, extreme weather

32.

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 193 (328,193)
Citation 6

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

33.

IPO Price Formation and Analyst Coverage

Review of Accounting Studies, Forthcoming
Number of pages: 57 Posted: 13 Apr 2023
Joseph Weber, Michael Willenborg, Biyu Wu and Yanhua Sunny Yang
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Connecticut - Department of Accounting, University of Nebraska-Lincoln and University of Connecticut - School of Business
Downloads 162 (383,359)

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analyst coverage, IPOs, partial adjustment, price revision, underpricing

34.

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
Northwestern University, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 161 (385,388)

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35.

Is Beauty in the Eye of the Beholder? Do Fair Value Estimates Depend on Whether you are the Issuer or the Investor in Debt Securities?

Number of pages: 48 Posted: 09 May 2024
Natalie Berfeld, Ki-Soon Choi, Olga Usvyatsky and Joseph Weber
Boston College - Carroll School of Management, Boston College - Carroll School of Management, Independent and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 104 (542,639)

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fair value accounting, debt securities, mutual funds, insurance companies

36.

Do Strict Regulators Increase the Transparency of Banks?

Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
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

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banking; accounting transparency; regulation; regulatory enforcement; accounting restatements

37.

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 Bedford, 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, Accounting Discipline Group

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

38.

The Effects of Debt Contracting on Voluntary Accounting Method Changes

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

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

39.

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

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

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