Cristi A. Gleason

University of Iowa - Department of Accounting

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

22

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SSRN CITATIONS
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Top 9,098

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108

CROSSREF CITATIONS

18

Scholarly Papers (22)

1.

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 (deceased), University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Downloads 1,815 (9,569)
Citation 8

Abstract:

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earnings management, tax expense, target earnings

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 1,807 (9,443)
Citation 39

Abstract:

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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

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Accounting Quality, Contagion, Earnings Quality, Information Transfer

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 1,676 (10,893)
Citation 3

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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 1,408 (14,349)
Citation 5

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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 1,309 (16,049)
Citation 16

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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 1,004 (23,478)
Citation 13

Abstract:

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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

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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 673 (41,678)
Citation 33

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Auditor fees, auditor independence, tax reserves, tax contingencies

8.

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 446 (70,362)
Citation 2

Abstract:

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earnings management, effective tax rate, earnings surprise

9.

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 227 (147,377)
Citation 13

Abstract:

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earnings management, effective tax rate, earnings surprise

10.

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 201 (165,189)
Citation 2

Abstract:

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FIN 48; tax reserves; Auditor-provided tax services

11.

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

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 62 Posted: 21 Jun 2015 Last Revised: 07 Nov 2019
Cristi A. Gleason, Zhejia Ling and Rong Zhao
University of Iowa - Department of Accounting, California State University, Fullerton and University of Calgary
Downloads 165 (196,901)

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Form 8-K filing, Selective disclosure, Connections, Analysts' idiosyncratic information

12.

Monitoring or Payroll Maximization? What Happens When Workers Enter the Boardroom?

Number of pages: 56 Posted: 31 Jan 2019 Last Revised: 28 Apr 2019
University of Iowa - Department of Accounting, University of Muenster, University of Muenster and University of Muenster - Accounting Center
Downloads 138 (229,455)

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worker representation, tax aggressiveness, earnings management, agency conflict, corporate governance

13.

Probability Weighting and Analyst Bias: Theory and Evidence

Number of pages: 41 Posted: 17 Dec 2016
Kathryn Brightbill, Cristi A. Gleason and Mark Penno
University of Iowa, Henry B. Tippie College of Business, Department of Accounting, University of Iowa - Department of Accounting and University of Iowa
Downloads 114 (263,608)

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

14.

A New Method for Assessing the Construct Validity of Accounting Measures: Looking Where the Action is

Number of pages: 47 Posted: 12 May 2020
University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting, University of Iowa - Department of Accounting and University of Iowa - Department of Accounting
Downloads 91 (306,659)

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construct validity, high-value observations, measurement

15.

Forecasting Taxes: New Evidence from Analysts

Accounting Review, Vol. 92, No. 3, p. 1-29, 2017
Posted: 20 Dec 2014 Last Revised: 10 Dec 2017
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

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

16.

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

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Tax, earnings management, internal control weakness, SOX

17.

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

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

18.

Auditor Fees and Cost of Debt

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 14 Nov 2007
University of Arizona - Department of Accounting (deceased), 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

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Auditor Independence, Cost of Capital, Bonds

19.

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

Posted: 10 Feb 2004
Dan S. Dhaliwal, Cristi A. Gleason and Lillian F. Mills
University of Arizona - Department of Accounting (deceased), University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business

Abstract:

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Earnings management, tax expense, target earnings

20.

Analyst Forecast Revisions and Market Price Discovery

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

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analysts, forecasts, revisions, market efficiency, earnings quality

21.

Materiality and Contingent Tax Liability Reporting

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

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

22.

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

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