Marlene Plumlee

University of Utah - School of Accounting

Associate Professor of Accounting

1645 E Campus Center Dr

Salt Lake City, UT 84112-9303

United States

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 1,189

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18,926

CITATIONS
Rank 1,088

SSRN RANKINGS

Top 1,088

in Total Papers Citations

502

Scholarly Papers (27)

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 A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Downloads 3,256 (2,101)
Citation 202

Abstract:

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 A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Downloads 2,970 (2,577)
Citation 11

Abstract:

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 A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Downloads 2,322 (3,851)
Citation 202

Abstract:

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,504 (8,168)
Citation 32

Abstract:

Restatement, Restatement Causes, Accounting Standards, Accounting Complexity

5.

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 1,097 (13,081)
Citation 8

Abstract:

XBRL, Assurance, Assurance Standards

6.

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

Number of pages: 42 Posted: 21 May 2002
Christine A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Downloads 1,032 (15,333)
Citation 5

Abstract:

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

7.
Downloads 1,024 ( 16,369)
Citation 13

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 A. Botosan
University of Utah - School of Accounting and University of Utah - School of Accounting and Information Systems
Downloads 1,024 (16,063)
Citation 13

Abstract:

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 A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Downloads 0
Citation 13

Abstract:

information attributes, cost of equity capital, composition, precision, dissemination, realized returns

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 532 (40,599)
Citation 3

Abstract:

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 388 (60,287)
Citation 3

Abstract:

IFRS, US GAAP, foreign-private issuers

9.

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 A. Botosan, Marlene Plumlee and He Jennifer Wen
University of Utah - School of Accounting and Information Systems, University of Utah - School of Accounting and University of Missouri-St. Louis
Downloads 820 (20,961)
Citation 13

Abstract:

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

10.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 458 (44,982)
Citation 7

Abstract:

Restatement, Market Reaction, SEC, 8K

11.

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 336 (69,162)
Citation 2

Abstract:

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
University of Alberta - Department of Accounting, University of Arizona - Eller College of Management, University of Utah - School of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 328 (63,003)

Abstract:

disaggregation, operating, financing, unusual or infrequent

13.

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 305 (76,148)
Citation 2

Abstract:

20-F filer, reconciliation requirement, IFRS

14.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 251 (94,248)
Citation 2

Abstract:

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

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, Gabelli School of Business, Fordham University and University of Arizona
Downloads 122 (191,085)

Abstract:

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

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: 06 Nov 2014
Marlene Plumlee, Yuan Xie, Meng Yan and Jeff Jiewei Yu
University of Utah - School of Accounting, Fordham University, Gabelli School of Business, Fordham University and University of Arizona
Downloads 119 (194,825)

Abstract:

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

16.

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

Number of pages: 53 Posted: 01 Sep 2012 Last Revised: 29 Aug 2015
Tyler K. Jensen and Marlene Plumlee
Iowa State University - Department of Accounting and Finance and University of Utah - School of Accounting
Downloads 223 (87,356)

Abstract:

Management earnings forecasts, analyst range forecast accuracy

17.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 195 (121,276)

Abstract:

restatement, disclosure, materiality, voluntary incentives

18.

Measuring Disclosure Using 8K Filings

Number of pages: 56 Posted: 08 Aug 2015 Last Revised: 29 Apr 2016
Michael J. Cooper, Jing He and Marlene Plumlee
University of Utah - David Eccles School of Business, University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Downloads 122 (56,585)

Abstract:

8K Filings, Voluntary Disclosure, Investor Sentiment

19.

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

Number of pages: 43 Posted: 28 Nov 2016 Last Revised: 09 Dec 2016
Boston College, University of Utah - School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (148,580)

Abstract:

Consensus, Private Information, Common Information, Information Advantage

20.

Growth Matters: Disclosure Level and Risk Premium

Number of pages: 43 Posted: 02 Aug 2016 Last Revised: 19 Oct 2016
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 0 (215,543)

Abstract:

Expected Returns, Risk Premium, Growth, Voluntary Disclosure, Mandatory Disclosure

21.

Analysts’ Use of Range Information Provided in Earnings Guidance

Number of pages: 61 Posted: 01 Mar 2016
Tyler K. Jensen and Marlene Plumlee
Iowa State University - Department of Accounting and Finance and University of Utah - School of Accounting
Downloads 0 (226,179)

Abstract:

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

22.

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

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

Abstract:

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

23.

Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence

Posted: 21 Jan 2011
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

Abstract:

24.

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

Abstract:

voluntary disclosure quality, environmental disclosures, firm value

25.

Assessing Alternative Proxies for the Expected Risk Premium

Accounting Review, January 2005
Posted: 19 Jul 2004
Christine A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting

Abstract:

cost of equity capital, risk premium

26.

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

Accounting Review, January 2003
Posted: 09 Sep 2002
Marlene Plumlee
University of Utah - School of Accounting

Abstract:

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

27.

Firm Valuation Using the Edwards-Bell-Ohlson Framework

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

Abstract: