Stephen R. Moehrle

University of Missouri at Saint Louis - Accounting Area

Professor and Department Chairman

8001 Natural Bridge Road

St. Louis , MO 63121

United States

SCHOLARLY PAPERS

21

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CITATIONS
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20

Scholarly Papers (21)

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Downloads 2,051 (6,674)
Citation 1

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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

A Framework for Financial Reporting Standards: Issues and a Suggested Model

University of Alberta School of Business Research Paper No. 2013-1004
Posted: 15 Jan 2010 Last Revised: 12 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

2.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,224 (15,838)
Citation 2

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Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation

3.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,139 (17,651)
Citation 1

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Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts

4.

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-683, Johnson School Research Paper Series No. 21-09
Number of pages: 16 Posted: 16 Apr 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 940 (23,473)
Citation 5

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U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap

5.

Accounting for Goodwill: A Literature Review and Analysis

Number of pages: 41 Posted: 05 Nov 2015
He Jennifer Wen and Stephen R. Moehrle
University of Missouri-St. Louis and University of Missouri at Saint Louis - Accounting Area
Downloads 767 (31,301)

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Mergers, Acquisitions, Business Combinations, Goodwill, Stock Market, Credit Market, Financial Accounting Standards Board

6.

Are Cash Earnings Disclosures Valuable?

Number of pages: 21 Posted: 17 Jul 2000
University of Missouri at Saint Louis - Accounting Area, University of Missouri at Saint Louis - Accounting Area and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 753 (32,098)

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Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?

Number of pages: 31 Posted: 15 Jan 2002
Stephen R. Moehrle
University of Missouri at Saint Louis - Accounting Area
Downloads 697 (35,105)
Citation 5

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Accrual reversal; Earnings management; Earnings targets; Restructuring charge

Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?

Accounting Review, April 2002
Posted: 16 Jan 2002
Stephen R. Moehrle
University of Missouri at Saint Louis - Accounting Area

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Accrual reversal; Earnings management; Earnings targets; Restructuring charge

8.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Johnson School Research Paper Series No. #32-09
Number of pages: 18 Posted: 24 Jun 2009 Last Revised: 27 Jan 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 586 (44,962)
Citation 1

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Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation

9.

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
Number of pages: 14 Posted: 07 Jul 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 385 (75,561)

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accounting standards, private GAAP

10.

Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity

University of Alberta School of Business Research Paper No. 2013-1011
Number of pages: 7 Posted: 16 Jan 2009 Last Revised: 12 Jun 2013
University of Notre Dame - Department of Accountancy, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 268 (112,930)

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Financial Reporting, FASB, Financial Instruments, Equity

11.

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

University of Alberta School of Business Research Paper No. 2013-1010
Number of pages: 15 Posted: 08 Feb 2008 Last Revised: 12 Jun 2013
Emory University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 250 (121,359)

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FAF, FASB

12.

The Effect of State Taxes on Baseball Free Agents

State Tax Notes, Vol. 67, No. 11, March 18, 2013
Posted: 13 Mar 2014
Gregory G. Geisler and Stephen R. Moehrle
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area

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state income tax, local income tax, jock tax, Albert Pujols, Mark Buehrle, Sammy Sosa, baseball, free agents

13.

Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB and GASB'

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024
Posted: 02 Jul 2013
Grant Thornton LLP, Emory University - Department of Accounting, City University of New York - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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14.

Ernest R. Breech: Award-Winning CPA and Corporate Financial Troubleshooter

Posted: 30 May 2012
Dale L. Flesher, Gary Previts and Stephen R. Moehrle
University of Mississippi - Patterson School of Accountancy, Case Western Reserve University - Department of Accountancy and University of Missouri at Saint Louis - Accounting Area

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15.

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (1999-2000)

Posted: 28 Feb 2010
University of Missouri at Saint Louis - Accounting Area, University of Missouri - St. Louis, University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis

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Accounting regulation, regulation-related bibliography

16.

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises

Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001
Posted: 25 Aug 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Regulatory Competition, Private Enterprises, GAAP

17.

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2005-2006)

Research in Accounting Regulations, Vol. 20, 2007
Posted: 12 Nov 2007
University of Missouri at Saint Louis - Accounting Area, University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis

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accounting regulation, survey of research

18.

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2001-2002)

Research in Accounting Regulation, Vol. 19, 2006
Posted: 28 Nov 2006
Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area

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Accounting Regulation, Literature Synthesis, Annotated Bibliography

19.

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2003-2004)

Research in Accounting Regulation, Vol. 18, 2005
Posted: 04 Nov 2005
Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area

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Accounting Regulation, Annotated Bibliography

20.

Shelf Registered Securities: Is it Time to Re-Evaluate the Process?

Research in Accounting Regulation, Vol. 17, 2004
Posted: 10 Feb 2004
University of Missouri at Saint Louis - Accounting Area, University of Missouri at Saint Louis - Accounting Area and University of Rhode Island

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Shelf registration, financial risk, regulation

21.

Is There a Gap in Your Knowledge of Gaap?

Financial Analysts Journal, Vol. 58, No. 5, September/October 2002
Posted: 21 May 2003
University of Missouri at Saint Louis - Accounting Area, University of Missouri at Saint Louis - Accounting Area and Armstrong Teasdale LLP

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Financial Statement Analysis: financial accounting standards, Financial Statement Analysis: accounting and financial reporting issues, Equity Investments: fundamental analysis and valuation models