Cristi A. Gleason

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

20

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CITATIONS
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223

Scholarly Papers (20)

1.
Downloads 1,712 ( 7,415)
Citation 46

The Contagion Effects of Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 49 Posted: 15 Sep 2004
Cristi A. Gleason, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Downloads 1,712 (7,257)
Citation 46

Abstract:

Accounting Quality, Contagion, Earnings Quality, Information Transfer

The Contagion Effects of Accounting Restatements

Accounting Review, Forthcoming
Posted: 19 Aug 2007
Cristi A. Gleason, Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting

Abstract:

Accounting Quality, Contagion, Earnings Quality, Information Transfer

2.

Last Chance Earnings Management: Using the Tax Expense to Achieve Earnings Targets

Number of pages: 44 Posted: 29 Jun 2002
Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 1,639 (7,395)
Citation 14

Abstract:

earnings management, tax expense, target earnings

3.

Analyst Forecast Revisions and Market Price Formation

Parker Center for Investment Working Paper
Number of pages: 43 Posted: 19 Mar 2002
Cristi A. Gleason and Charles M.C. Lee
University of Iowa - Department of Accounting and Stanford University - Graduate School of Business
Downloads 1,533 (8,220)
Citation 108

Abstract:

Analyst, earnings forecasts, estimates, revisions, momentum market efficiency, expected returns, investments

4.

Characteristics of Price Informative Analyst Forecasts

Parker Center for Investment Research Working Papers
Number of pages: 40 Posted: 26 Dec 2000
Cristi A. Gleason and Charles M.C. Lee
University of Iowa - Department of Accounting and Stanford University - Graduate School of Business
Downloads 1,336 (10,643)
Citation 7

Abstract:

Analyst, earnings forecasts, estimates, revisions, mMomentum market efficiency, expected returns, investments

5.

Valuation Model Use and the Price Target Performance of Sell-Side Equity Analysts

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 19 Dec 2011
Cristi A. Gleason, W. Bruce Johnson and Haidan Li
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and Santa Clara University - Leavey School of Business
Downloads 1,120 (12,726)
Citation 6

Abstract:

security analysts, price targets, earnings forecasts, earnings-based valuation models

What Can We Learn About Uncertain Tax Benefits from FIN 48?

McCombs Research Paper Series No. ACC-02-07
Number of pages: 31 Posted: 03 Jun 2007
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Downloads 979 (17,616)
Citation 13

Abstract:

FIN48, tax cushion, disclosure, FIN 48, uncertain tax benefits

What Can We Learn About Uncertain Tax Benefits from Fin 48?

National Tax Journal, Vol. 60, No. 3, September 2007
Posted: 26 Jan 2014
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

Abstract:

tax compliance, FIN 48, accounting for income taxes, disclosure

7.

Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?

McCombs Research Paper Series No. ACC-01-07
Number of pages: 48 Posted: 05 Apr 2007
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 582 (34,175)
Citation 10

Abstract:

Auditor fees, auditor independence, tax reserves, tax contingencies

8.

Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management

Posted: 23 Nov 2009 Last Revised: 12 Jul 2016
Cristi A. Gleason, Morton Pincus and Sonja O. Rego
University of Iowa - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Tax, earnings management, internal control weakness, SOX

9.

Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management

Number of pages: 48 Posted: 02 Apr 2004
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 413 (54,321)
Citation 5

Abstract:

earnings management, effective tax rate, earnings surprise

10.

Evidence of Differing Market Responses to Beating Targets Through Tax Expense Decreases

Number of pages: 38 Posted: 03 May 2007
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 210 (116,086)
Citation 14

Abstract:

earnings management, effective tax rate, earnings surprise

11.

Does FIN 48 Improve Firms' Estimates of Tax Reserves?

Number of pages: 52 Posted: 16 Apr 2015 Last Revised: 03 Sep 2016
Cristi A. Gleason, Lillian F. Mills and Michelle L. Nessa
University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Downloads 77 (145,474)

Abstract:

FIN 48; tax reserves; Auditor-provided tax services

12.

Selective Disclosure and the Role of Form 8-K in the Post-Reg FD Era

Number of pages: 54 Posted: 21 Jun 2015 Last Revised: 29 Dec 2016
Cristi A. Gleason, Zhejia Ling and Rong Zhao
University of Iowa - Department of Accounting, Iowa State University - College of Business and University of Calgary
Downloads 30 (245,886)

Abstract:

Form 8-K filing, Selective disclosure, Social connections, Analyst information advantage

13.

Probability Weighting and Analyst Bias: Theory and Evidence

Number of pages: 41 Posted: 17 Dec 2016
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 0 (279,879)

Abstract:

Analyst, Bias, Forecast, Probability, Weighting, Opportunistic, archival, regulation fair disclosure, fair disclosure, financial

14.

Forecasting Taxes: New Evidence from Analysts

Accounting Review, Forthcoming
Posted: 20 Dec 2014 Last Revised: 12 Jul 2016
University of Kentucky - Von Allmen School of Accountancy, University of Iowa - Department of Accounting, University of Notre Dame - Mendoza College of Business and University of Texas at Austin - McCombs School of Business

Abstract:

Analysts, Income tax, ETR forecasts, Accuracy, Dispersion, Integral method

15.

Pre-empting Disclosure? Firms' Decisions Prior to FIN 48

The Accounting Review, Vol. 85, No. 3, May 2010
Posted: 18 Mar 2008 Last Revised: 25 Jan 2014
University of Pennsylvania - Accounting Department, University of Iowa - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department

Abstract:

tax compliance, FIN 48, accounting for income taxes, disclosure

16.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
University of Arizona - Department of Accounting, University of Iowa - Department of Accounting, University of Southern California - Marshall School of Business and New Mexico State University - Department of Accounting & Business Computer Systems

Abstract:

Auditor Independence, Cost of Capital, Bonds

17.

Last Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts

Contemporary Accounting Research, Vol. 21, No. 2, Summer 2004
Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting, University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

Earnings management, tax expense, target earnings

18.

Analyst Forecast Revisions and Market Price Discovery

The Accounting Review, January 2003
Posted: 17 Apr 2003
Cristi A. Gleason and Charles M.C. Lee
University of Iowa - Department of Accounting and Stanford University - Graduate School of Business

Abstract:

analysts, forecasts, revisions, market efficiency, earnings quality

19.

Materiality and Contingent Tax Liability Reporting

Accounting Review, April 2002
Posted: 01 Apr 2002
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

materiality, discretionary disclosure, SFAS No. 5, tax cushion

20.

Reporting and Recording of Contingent Tax Liabilities

Posted: 27 Jun 2000
Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract: