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

31

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20,574

CITATIONS
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in Total Papers Citations

501

Scholarly Papers (31)

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 3,597 (2,583)
Citation 201

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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 3,182 (3,188)
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 2,518 (4,751)
Citation 201

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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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,628 (9,897)
Citation 32

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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 1,229 (15,460)
Citation 8

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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 Botosan and Marlene Plumlee
Financial Accounting Standards Board and University of Utah - School of Accounting
Downloads 1,123 (17,731)
Citation 5

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

7.
Downloads 1,044 ( 19,770)
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 Botosan
University of Utah - School of Accounting and Financial Accounting Standards Board
Downloads 1,044 (19,407)
Citation 13

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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
Downloads 0
Citation 13
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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 537 (48,799)
Citation 3

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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 398 (70,880)
Citation 3

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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 Botosan, Marlene Plumlee and He Jennifer Wen
Financial Accounting Standards Board, University of Utah - School of Accounting and University of Missouri-St. Louis
Downloads 905 (24,437)
Citation 14

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

10.

Measuring Disclosure Using 8K Filings

Number of pages: 75 Posted: 08 Aug 2015 Last Revised: 15 Feb 2018
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 754 (31,577)

Abstract:

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voluntary disclosure; mandatory disclosure, 8-K filings

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 555 (47,400)
Citation 7

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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
University of Texas at El Paso, University of Arizona - Eller College of Management, University of Utah - School of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 409 (69,238)

Abstract:

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disaggregation, operating, financing, unusual or infrequent

13.

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 354 (82,014)
Citation 2

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14.

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 327 (89,720)
Citation 2

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20-F filer, reconciliation requirement, IFRS

15.

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

Number of pages: 50 Posted: 28 Nov 2016 Last Revised: 27 Apr 2018
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 310 (95,188)

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

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 Jensen and Marlene Plumlee
Iowa State University - Department of Accounting and Finance and University of Utah - School of Accounting
Downloads 310 (95,188)

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Management earnings forecasts, analyst range forecast accuracy

17.

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 287 (103,432)
Citation 2

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

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, Fordham University - Gabelli School of Business and University of Arizona
Downloads 142 (200,570)

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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 131 (214,089)

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

19.

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 220 (135,748)

Abstract:

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restatement, disclosure, materiality, voluntary incentives

20.

Growth Matters: Disclosure and Risk Premium

Number of pages: 50 Posted: 02 Aug 2016 Last Revised: 19 Jul 2017
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 170 (172,057)

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

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 168 (173,808)

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

22.

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 - Department of Accounting and Finance and University of Utah - School of Accounting
Downloads 121 (226,605)

Abstract:

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

23.

Measuring Disclosure Using 8-K Filings

Number of pages: 46 Posted: 04 Apr 2019
Jing He and Marlene Plumlee
University of Delaware and University of Utah - School of Accounting
Downloads 78 (302,977)

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voluntary disclosure; mandatory disclosure; 8-K filings

24.

Overview of U.S. Governments and Governmental Accounting: A Reference for Academic Research

Number of pages: 63 Posted: 21 Dec 2018
Won Jung Kim, Marlene Plumlee and Stephen Stubben
University of Utah, University of Utah - School of Accounting and University of Utah
Downloads 76 (307,687)

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governments, governmental accounting, fund accounting

25.

Voluntary Disclosure, Mandatory Disclosure and the Cost of Capital

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 307-335, 2019
Number of pages: 29 Posted: 25 Apr 2019
Jing He, Marlene Plumlee and He Jennifer Wen
University of Delaware, University of Utah - School of Accounting and University of Missouri-St. Louis
Downloads 1 (633,052)
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cost of capital, earnings quality, event‐driven mandatory disclosure, mandatory disclosure, periodic mandatory disclosure, voluntary disclosure

26.

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

27.

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

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28.

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

29.

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

Abstract:

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cost of equity capital, risk premium

30.

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

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

31.

Firm Valuation Using the Edwards-Bell-Ohlson Framework

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

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