Christine Botosan

Financial Accounting Standards Board

FASB Member

401 Merritt 7

PO Box 5116

Norwalk, CT 06856

United States

  • Financial Accounting Standards Board

SCHOLARLY PAPERS

19

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30

Scholarly Papers (19)

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1.

Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure

Number of pages: 44 Posted: 15 Feb 2000
Christine Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting
Downloads 3,628 (2,777)
Citation 83

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2.

Estimating Expected Cost of Equity Capital: A Theory-Based Approach

University of Utah Working Paper
Number of pages: 47 Posted: 12 Sep 2001
Christine Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting
Downloads 3,222 (3,403)
Citation 9

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Valuation; Equity; Cost of capital; Residual income; Discounted cash flow; Dividend discount model; Risk; Implied risk premium; Terminal value capital budgeting; Investments; Earnings forecasts

3.

Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure and Alternative Methods of Estimating Expected Cost of Equity Capital

Number of pages: 53 Posted: 07 Aug 2000
Christine Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting
Downloads 2,540 (5,099)
Citation 180

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4.

Assessing the Construct Validity of Alternative Proxies for Expected Cost of Equity Capital

Number of pages: 42 Posted: 21 May 2002
Christine Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting
Downloads 1,131 (18,800)
Citation 6

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cost of capital, risk, terminal value, validity, dividend discount model

5.

Are Information Attributes Priced?

Downloads 1,049 ( 20,991)
Citation 3

Are Information Attributes Priced?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 42 Posted: 06 Dec 2003
Marlene Plumlee and Christine Botosan
University of Utah - School of Accounting and Financial Accounting Standards Board
Downloads 1,049 (20,618)
Citation 2

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Cost of equity capital, disclosure, information asymmetry, information precision

Are Information Attributes Priced?

Journal of Business Finance & Accounting, Vol. 40, Issue 9-10, pp. 1045-1067, 2013
Number of pages: 23 Posted: 18 Dec 2013
Christine Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting
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information attributes, cost of equity capital, composition, precision, dissemination, realized returns

6.

The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics*

Number of pages: 47 Posted: 12 Jun 2009 Last Revised: 30 Nov 2011
Christine Botosan, Marlene Plumlee and He Jennifer Wen
Financial Accounting Standards Board, University of Utah - School of Accounting and University of Missouri-St. Louis
Downloads 909 (25,948)
Citation 15

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Expected return, cost of equity capital, risk premium, cash flow news,realized returns

7.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 865 (27,821)
Citation 1

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

8.

Representationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Sep 2008 Last Revised: 02 Apr 2009
Christine Botosan, Susan McMahon and Mary Harris Stanford
Financial Accounting Standards Board, University of Utah and Texas Christian University - Department of Accounting
Downloads 510 (56,361)
Citation 3

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Segment, disclosure, SFAS No. 131, SFAS No. 14

9.

Decision-Useful Asset Measurement from a Business Valuation Perspective

Accounting Horizons, Forthcoming
Number of pages: 32 Posted: 11 Jan 2014 Last Revised: 13 Mar 2019
Christine Botosan and Adrienna A. Huffman
Financial Accounting Standards Board and The Brattle Group
Downloads 386 (78,888)
Citation 4

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Asset measurement; Business valuation; Decision-useful financial reporting information; Value-in-use; Value-in-exchange; Conceptual framework

10.

The State of Segment Reporting by US Public Entities

Number of pages: 52 Posted: 03 May 2019 Last Revised: 06 Dec 2019
Christine Botosan, Adrienna A. Huffman and Mary Harris Stanford
Financial Accounting Standards Board, The Brattle Group and Texas Christian University - Department of Accounting
Downloads 134 (222,445)
Citation 1

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Segment disclosures, SFAS 131, SFAS 14, ASC 280

11.

Pathway to an Integrated Conceptual Framework for Financial Reporting

The Accounting Review, July 2019 Forthcoming
Posted: 08 Apr 2019
Christine Botosan
Financial Accounting Standards Board

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conceptual framework, in-use, in-exchange, presidential scholar address

12.

The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics

Contemporary Accounting Research, Forthcoming
Posted: 17 Apr 2011
Christine Botosan, Marlene Plumlee and He Jennifer Wen
Financial Accounting Standards Board, University of Utah - School of Accounting and University of Missouri-St. Louis

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implied cost of capital, expected returns, realized returns, cash flow news

13.

Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment

Accounting Review, Vol. 80, July 2005
Posted: 18 Mar 2005
Christine Botosan and Mary Harris Stanford
Financial Accounting Standards Board and Texas Christian University - Department of Accounting

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segment disclosure, proprietary cost, forecast error, consensus

14.

Assessing Alternative Proxies for the Expected Risk Premium

Accounting Review, January 2005
Posted: 19 Jul 2004
Christine Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting

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cost of equity capital, risk premium

15.

Motivations for Changes in Disclosure Frequency and its Consequences: An Examination of Voluntary Quarterly Segment Disclosures

Journal of Accounting Research, Vol 38, Spring 2000
Posted: 01 Jun 2000
Christine Botosan and Mary Harris Stanford
Financial Accounting Standards Board and Texas Christian University - Department of Accounting

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16.

Regulation, Disclosure and Market Liquidity (an Examination of Foreign Issuers in Regulated Versus Less-Regulated Us Equity Markets)

Posted: 01 Sep 1997
Carol Ann Frost and Christine Botosan
University of North Texas and Financial Accounting Standards Board

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17.

Disclosure Level and the Cost of Capital

THE ACCOUNTING REVIEW, Vol 72, No 3, July 1997
Posted: 19 Mar 1997
Christine Botosan
Financial Accounting Standards Board

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18.

The Cross-Sectional Determinants of Disclosure Timeliness: An Examination of Quarterly Segment Disclosures

Posted: 16 Sep 1996
Christine Botosan and Mary Harris Stanford
Financial Accounting Standards Board and Texas Christian University - Department of Accounting

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19.

The Effect of Disclosure Level on the Cost of Equitycapital

Posted: 15 Sep 1995
Christine Botosan
Financial Accounting Standards Board

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