Don Herrmann

Oklahoma State University - Stillwater - School of Accounting

College of Business Administration

345 Business Building

Stillwater, OK 74078

United States

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 23,526

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12

CROSSREF CITATIONS

26

Scholarly Papers (11)

1.

The Quality of Fair Value Measures for Property, Plant, and Equipment

Accounting Forum, March 2006
Number of pages: 33 Posted: 19 Jun 2002 Last Revised: 15 Dec 2011
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and University of Washington, Tacoma - Milgard School of Business
Downloads 4,173 (2,430)
Citation 5

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fixed assets, fair values, relevance, reliability

2.

Cost of Equity Capital, Information Asymmetry, and Segment Disclosure

Forthcoming, Advances in Quantitative Analysis of Finance and Accounting
Number of pages: 45 Posted: 11 Feb 2011 Last Revised: 07 Jun 2014
Jagjit Singh Saini and Don Herrmann
Western Michigan University and Oklahoma State University - Stillwater - School of Accounting
Downloads 739 (37,685)
Citation 1

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Segment Reporting, Cost of Equity Capital, Probability of Information-Based Trading

The Sale of Assets to Manage Earnings in Japan

Number of pages: 37 Posted: 17 Oct 2001
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School
Downloads 570 (52,487)
Citation 7

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Asset sales; Earnings management; Management forecasts; Historical cost

The Sale of Assets to Manage Earnings in Japan

Posted: 29 Jan 2003
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Asset sales, Earnings management, Management forecasts, Historical cost

The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan

Number of pages: 32 Posted: 03 Jan 2002
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School
Downloads 374 (87,989)
Citation 2

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Consolidated earnings, Parent-only earnings, Market efficiency, Mishkin model, Japan

The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan

Posted: 14 Jan 2002
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Consolidated earnings; Parent-only earnings; Market efficiency; Mishkin model; Japan

The Market’s Reaction to Unexpected Earnings Thresholds

Number of pages: 42 Posted: 24 Apr 2010 Last Revised: 29 Jul 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 245 (139,507)
Citation 1

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Analyst forecasts, earnings thresholds, market reaction

The Market’s Reaction to Unexpected Earnings Thresholds

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 42 Posted: 08 Aug 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 92 (313,736)

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Analyst forecasts, earnings thresholds, market reaction

6.

International Diversification and Forecast Optimism: The Effects of Reg FD

Accounting Horizons, Vol. 22, No. 2, 2008
Number of pages: 33 Posted: 10 Dec 2007 Last Revised: 15 Dec 2011
University of Toronto - Rotman School of Management, Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 305 (111,437)

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Analysts, forecast bias, Reg FD, international diversification

7.

Disaggregated Capital Expenditures

Number of pages: 40 Posted: 01 Apr 2015 Last Revised: 20 Apr 2019
Brooke Beyer, Don Herrmann and Eric T. Rapley
Kansas State University, Oklahoma State University - Stillwater - School of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 136 (236,015)
Citation 1

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Capital Expenditures; Disaggregation; Maintenance CAPX; Growth CAPX.

8.

The Market's Reaction to Unexpected Earnings Thresholds

Journal of Business Finance & Accounting, Vol. 38, Issue 1-2, pp. 34-57, 2011
Number of pages: 24 Posted: 16 Mar 2011
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 2 (709,477)
Citation 1
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analyst forecasts, earnings thresholds, market reaction

9.

The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error

Journal of Accounting and Public Policy, January/February 2007
Posted: 20 Sep 2006
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Consolidation policy, forecast error, convergence, parent, subsidiary

10.

Rounding of Analyst Forecasts

Posted: 15 Mar 2005
Don Herrmann and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma

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Heaping, rounding, analyst forecast accuracy, dispersion

11.

The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan

Posted: 27 Jun 2000
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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