Marlene Plumlee

University of Utah - School of Accounting

Professor of Accounting

1645 E Campus Center Dr

Salt Lake City, UT 84112-9303

United States

  • University of Utah - School of Accounting

SCHOLARLY PAPERS

35

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23,830

SSRN CITATIONS
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SSRN RANKINGS

Top 2,479

in Total Papers Citations

596

CROSSREF CITATIONS

68

Scholarly Papers (35)

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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 3,812 (4,995)
Citation 221

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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 3,372 (6,163)
Citation 11

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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 2,654 (8,921)
Citation 205

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4.

An Analysis of the Underlying Causes Attributed to Restatements

Number of pages: 34 Posted: 09 Mar 2008 Last Revised: 14 May 2014
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 1,723 (17,787)
Citation 38

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Restatement, Restatement Causes, Accounting Standards, Accounting Complexity

5.

Measuring Disclosure Using 8-K Filings

Number of pages: 76 Posted: 04 Apr 2019 Last Revised: 18 May 2020
Jing He and Marlene Plumlee
University of Delaware - Accounting & MIS and University of Utah - School of Accounting
Downloads 1,346 (25,805)
Citation 5

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voluntary disclosure; mandatory disclosure; 8-K filings

6.

Assurance on XBRL for Financial Reporting

Number of pages: 27 Posted: 09 Mar 2008
David Plumlee and Marlene Plumlee
University of Utah - David Eccles School of Business and University of Utah - School of Accounting
Downloads 1,340 (25,986)
Citation 8

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XBRL, Assurance, Assurance Standards

7.

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 1,185 (31,102)
Citation 7

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

8.

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 1,097 (34,687)
Citation 3

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

9.

Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations

Downloads 999 (39,689)
Citation 15

Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations

Number of pages: 26 Posted: 09 Mar 2008
Marlene Plumlee and David Plumlee
University of Utah - School of Accounting and University of Utah - David Eccles School of Business
Downloads 567 (82,974)
Citation 15

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IFRS, IFRS Reconciliations, 20-F

Information Lost: A Descriptive Analysis of IFRS Firms' 20-F Reconciliations

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 3, No. 1, pp. 15-31, 2008
Number of pages: 23 Posted: 01 Oct 2008
Marlene Plumlee and David Plumlee
University of Utah - School of Accounting and University of Utah - David Eccles School of Business
Downloads 432 (115,492)

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IFRS, US GAAP, foreign-private issuers

10.

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 Jennifer Chen
Financial Accounting Standards Board, University of Utah - School of Accounting and University of Missouri-St. Louis
Downloads 963 (41,781)
Citation 30

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

11.

Restatements: Investor Response and Firm Reporting Choices

Number of pages: 37 Posted: 31 Jul 2008 Last Revised: 14 May 2014
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 646 (71,399)
Citation 11

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Restatement, Market Reaction, SEC, 8K

12.

Disaggregating Operating and Financing Activities: Implications for Forecasts of Profitability

University of Alberta School of Business Research Paper No. 2014-09, 2014, Review of Accounting Studies, 19 (1): 328-362
Number of pages: 48 Posted: 28 Jan 2010 Last Revised: 13 May 2014
Adam M. Esplin, Max Hewitt, Marlene Plumlee and Teri Lombardi Yohn
University of Texas at El Paso, University of Arizona - Eller College of Management, University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 511 (95,510)
Citation 9

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disaggregation, operating, financing, unusual or infrequent

13.

The Impact of Earnings Announcements on a Firm's Information Environment

Number of pages: 50 Posted: 28 Nov 2016 Last Revised: 27 Apr 2018
Mark T Bradshaw, Marlene Plumlee, Benjamin C. Whipple and Teri Lombardi Yohn
Boston College, University of Utah - School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Emory University Goizueta Business School
Downloads 463 (107,591)
Citation 4

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Consensus, Private Information, Common Information, Information Environment, Earnings Announcement

14.

Growth Matters: Disclosure and Risk Premium

The Accounting Review, 2022, 97 (4), 259–286
Number of pages: 51 Posted: 02 Aug 2016 Last Revised: 12 Oct 2022
Atif Ellahie, Rachel M. Hayes and Marlene Plumlee
University of Utah - David Eccles School of Business, University of Utah - David Eccles School of Business and University of Utah - School of Accounting
Downloads 454 (110,377)

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expected returns; risk premium; cost of capital; growth; voluntary disclosure; mandatory disclosure

15.

Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research

Number of pages: 52 Posted: 21 Dec 2018 Last Revised: 17 Jun 2021
Won Jung Kim, Marlene Plumlee and Stephen Stubben
California State Unversity, Sacramento, University of Utah - School of Accounting and University of Utah
Downloads 387 (132,462)
Citation 1

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governments, governmental accounting, financial reporting

16.

The Impact of Complexity on Analysts' Effective Tax Rate Forecasts

Number of pages: 54 Posted: 11 Feb 1998
Marlene Plumlee
University of Utah - School of Accounting
Downloads 382 (134,417)
Citation 1

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17.

Bank Loan Spread and Private Information: Pending Approval Patents

Downloads 358 (144,426)
Citation 26

Bank Loan Spread and Private Information: Pending Approval Patents

Review of Accounting Studies, Forthcoming, Fordham University Schools of Business Research Paper No. 2474267
Number of pages: 60 Posted: 01 Aug 2014 Last Revised: 18 Jul 2023
Marlene Plumlee, Yuan Xie, Meng Yan and Jeff Jiewei Yu
University of Utah - School of Accounting, Fordham University, Fordham University - Gabelli School of Business and University of Arizona
Downloads 194 (265,690)
Citation 18

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Private Information, Information Uncertainty, Information Advantage, Patent Pending, NOA, Cost of Debt

Bank Loan Spread and Private Information: Pending Approval Patents

Number of pages: 43 Posted: 20 Nov 2012
Marlene Plumlee, Yuan Xie, Meng Yan and Jeff Jiewei Yu
University of Utah - School of Accounting, Fordham University, Fordham University - Gabelli School of Business and University of Arizona
Downloads 164 (308,087)
Citation 1

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Proprietary Information, Information Uncertainty, Information Advantage, Patent Pending, NOA

18.

20-F Filers and SEC Proposed Changes: Some Evidence of a US Home GAAP Preference

Number of pages: 25 Posted: 03 Oct 2007
Marlene Plumlee and David Plumlee
University of Utah - School of Accounting and University of Utah - David Eccles School of Business
Downloads 352 (147,103)
Citation 8

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20-F filer, reconciliation requirement, IFRS

19.

Analysts' use of range information provided in management earnings forecasts.

Number of pages: 53 Posted: 01 Sep 2012 Last Revised: 29 Aug 2015
Tyler Jensen and Marlene Plumlee
Iowa State University - Ivy College of Business - Department of Finance and University of Utah - School of Accounting
Downloads 345 (150,274)
Citation 1

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Management earnings forecasts, analyst range forecast accuracy

20.

Do Companies Attempt to Strategically Hide Restatements? An Examination of Companies’ Regulatory Filing Choices

Number of pages: 38 Posted: 07 Apr 2010 Last Revised: 28 Aug 2015
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 332 (156,547)
Citation 1

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restatement, disclosure venue, materiality, voluntary incentives, 8-K filings, amended filings

21.

Decomposing the Market, Industry, and Firm Components of Profitability: Implications for Forecasts of Profitability

Review of Accounting Studies, Forthcoming
Number of pages: 40 Posted: 27 Nov 2017
Andrew B. Jackson, Marlene Plumlee and Brian Rountree
UNSW Australia Business School, School of Accounting, University of Utah - School of Accounting and Rice University - Jesse H. Jones Graduate School of Business
Downloads 280 (187,189)
Citation 13

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Macroeconomy, Market, Industry, Profitability, Forecasting, firm-specific estimates

22.

The Influence of Materiality and Voluntary Incentives on Companies’ Decisions to Announce Accounting Restatements Through 8-K And/Or Amended Filings

Number of pages: 59 Posted: 03 Jul 2009
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 258 (203,273)
Citation 1

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restatement, disclosure, materiality, voluntary incentives

23.

Analysts’ Use of Range Information Provided in Earnings Guidance

Number of pages: 61 Posted: 01 Mar 2016
Tyler Jensen and Marlene Plumlee
Iowa State University - Ivy College of Business - Department of Finance and University of Utah - School of Accounting
Downloads 156 (321,315)

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management range forecasts, earnings guidance, analyst forecast range accuracy, information content

24.

The Disaggregation of, and Asymmetry in, CEO Pay-for-Luck

Number of pages: 37 Posted: 22 Mar 2021
Shane S. Dikolli, Andrew B. Jackson and Marlene Plumlee
University of Virginia - Darden School of Business, UNSW Australia Business School, School of Accounting and University of Utah - School of Accounting
Downloads 129 (373,353)

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CEO Pay-for-Luck; CEO Pay-for-Luck Asymmetry; CEO Compensation; Incentive contracting

25.

Understanding Analyst Behavior: Do Individual Analysts Actually Walk Down Their Forecasts?

Number of pages: 53 Posted: 24 Oct 2022
Tyler Jensen, Marlene Plumlee and Teri Lombardi Yohn
Iowa State University - Ivy College of Business - Department of Finance, University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 128 (375,614)

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analyst forecasts, analyst forecast revisions, meet-or-beat, walkdown

26.

Does More Effective Director Monitoring Make Management Guidance More Credible?

Number of pages: 53 Posted: 10 Nov 2021
Tyler Jensen, Marlene Plumlee and Jared I. Wilson
Iowa State University - Ivy College of Business - Department of Finance, University of Utah - School of Accounting and Indiana University - Kelley School of Business
Downloads 102 (443,210)

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Director monitoring, governance, management guidance, director independence, director attention, analyst forecasts

27.

Do Chief Accounting Officers Influence Corporate Disclosure?

Number of pages: 62 Posted: 19 Jun 2023
Jennifer Chen, Jing He and Marlene Plumlee
University of Missouri-St. Louis, University of Delaware - Accounting & MIS and University of Utah - School of Accounting
Downloads 56 (623,391)

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chief accounting officer, voluntary disclosure, mandatory disclosure, timeliness, accounting expertise

28.

Voluntary Disclosure, Mandatory Disclosure, and the Cost of Capital

Journal of Business Finance & Accounting, 2019, 46: 307-335.
Posted: 21 Jun 2023
Jing He, Marlene Plumlee and Jennifer Chen
University of Delaware - Accounting & MIS, University of Utah - School of Accounting and University of Missouri-St. Louis

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Voluntary disclosure, mandatory disclosure, event-driven mandatory disclosure, periodic mandatory disclosure, earnings quality, cost of capital

29.

Measuring News in Management Range Forecasts

Contemporary Accounting Research, Forthcoming
Posted: 13 Nov 2019
Tyler Jensen and Marlene Plumlee
Iowa State University - Ivy College of Business - Department of Finance and University of Utah - School of Accounting

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Management range forecasts, earnings guidance, Management forecast news, Information Content

30.

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

Contemporary Accounting Research, Forthcoming
Posted: 17 Apr 2011
Christine Botosan, Marlene Plumlee and Jennifer Chen
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

31.

Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence

Posted: 21 Jan 2011
Marlene Plumlee, Darrell Brown, Rachel M. Hayes and Scott Marshall
University of Utah - School of Accounting, Portland State University - School of Business Administration, University of Utah - David Eccles School of Business and Portland State University - School of Business Administration

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32.

The Impact of Voluntary Environmental Disclosure Quality on Firm Value

Posted: 10 Jun 2007 Last Revised: 14 May 2014
Marlene Plumlee, Darrell Brown and Scott Marshall
University of Utah - School of Accounting, Portland State University - School of Business Administration and Portland State University - School of Business Administration

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voluntary disclosure quality, environmental disclosures, firm value

33.

Assessing Alternative Proxies for the Expected Risk Premium

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

34.

The Effect of Information Complexity on Analysts' Use of that Information

Posted: 09 Sep 2002
Marlene Plumlee
University of Utah - School of Accounting

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information complexity, analysts' forecasts, information use, effective tax rate forecasts

35.

Firm Valuation Using the Edwards-Bell-Ohlson Framework

Posted: 28 Sep 1997
Marlene Plumlee
University of Utah - School of Accounting

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