Michael D. Kimbrough

University of Maryland - Robert H. Smith School of Business

Associate Professor - Department of Accounting and Information Assurance

Robert H. Smith School of Business

College Park, MD 20742-9157

United States

  • University of Maryland - Robert H. Smith School of Business

    • Email
    • Tel: 301-405-8222
    • Fax: 301-314-9414
SCHOLARLY PAPERS

21

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103

CROSSREF CITATIONS

23

Scholarly Papers (21)

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1.

Does Voluntary ESG Reporting Resolve Disagreement Among ESG Rating Agencies?

European Accounting Review, Forthcoming
Number of pages: 50 Posted: 13 Jun 2022
Michael D. Kimbrough, Xu (Frank) Wang, Sijing Wei and Jiarui (Iris) Zhang
University of Maryland - Robert H. Smith School of Business, Saint Louis University - Chaifetz School of Business, Creighton University - Heider College of Business and SUNY College at Brockport
Downloads 610 (75,115)

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Environmental, social, and governance (ESG) reporting; Voluntary disclosure; ESG rating agencies; Intermediaries; Disagreement

2.

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Downloads 581 (79,022)
Citation 8

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Robert H. Smith School Research Paper No. RHS RHS-06-134
Number of pages: 52 Posted: 15 Jul 2010 Last Revised: 27 Jan 2011
Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business
Downloads 581 (78,077)
Citation 8

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Conference calls, voluntary disclosure, mergers

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Accounting Review, Forthcoming
Posted: 27 Aug 2010
Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business

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3.

The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts

Number of pages: 32 Posted: 24 Aug 2006
Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
Downloads 521 (90,491)
Citation 1

Abstract:

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Management forecasts, Information environment, Earnings quality

4.

Intangible Investment and the Importance of Firm-Specific Factors in the Determination of Earnings

Review of Accounting Studies Vol. 16, No. 3, pp 539-573, September 2011, Robert H. Smith School Research Paper No. RHS-06-145
Number of pages: 55 Posted: 14 Feb 2011 Last Revised: 26 Jun 2012
Nerissa C. Brown and Michael D. Kimbrough
University of Illinois at Urbana-Champaign and University of Maryland - Robert H. Smith School of Business
Downloads 357 (140,695)
Citation 9

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earnings non-commonality, intangible assets, appropriability

5.

Can Managers be Wrong and Still be Right? An Examination of the Future Realization of Current Management Forecast Errors

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2016-0376
Number of pages: 57 Posted: 05 Jun 2020 Last Revised: 18 Jun 2020
Michael D. Kimbrough, Hanna Lee and Yue Zheng
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business and Hong Kong University of Science & Technology (HKUST)
Downloads 298 (170,477)
Citation 3

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management forecast errors; earnings prediction; earnings uncertainty.

6.

Legal Expertise and the Role of Litigation Risk in Firms’ Conservatism Choices

Number of pages: 54 Posted: 02 Aug 2018 Last Revised: 08 Aug 2021
Jonathan Black, Charles (Chad) Ham, Michael D. Kimbrough and Ha Yoon Yee
Purdue University - Department of Accounting, Indiana University - Kelley School of Business, University of Maryland - Robert H. Smith School of Business and Purdue University - Krannert School of Management
Downloads 284 (179,966)
Citation 2

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Conservatism, Legal Expertise, Litigation Risk, General Counsel

7.

The Extent of Informational Efficiency in the Credit Default Swap Market: Evidence from Post-Earnings Announcement Returns

Number of pages: 54 Posted: 15 Mar 2011 Last Revised: 14 Jul 2011
Nicole Thorne Jenkins, Michael D. Kimbrough and wang juan
University of Virginia - McIntire School of Commerce, University of Maryland - Robert H. Smith School of Business and affiliation not provided to SSRN
Downloads 275 (185,259)
Citation 4

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: credit default swaps; market efficiency; default risk; post earnings announcement drift; accrual anomaly

8.

Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence

Accounting Review, Forthcoming
Number of pages: 51 Posted: 20 Nov 2013
Michael D. Kimbrough and Isabel Yanyan Wang
University of Maryland - Robert H. Smith School of Business and Michigan State University
Downloads 261 (195,284)
Citation 13

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narrative disclosure; attribution; plausibility

9.

The Role of Information Transparency in the Product Market: An Examination of the Sustainability of Profitability Differences

Review of Accounting Studies
Number of pages: 38 Posted: 22 Mar 2021 Last Revised: 01 Jun 2022
Ivy Ruyun Feng, Michael D. Kimbrough and Sijing Wei
University of Wisconsin Madison-Wisconsin School of Business, University of Maryland - Robert H. Smith School of Business and Creighton University - Heider College of Business
Downloads 238 (214,524)
Citation 1

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Information Transparency, Profitability Convergence, Proprietary Costs, Earnings Persistence, Product Market Competition, Abnormal Profits

10.

Why Do Managers Explain Their Earnings Forecasts?

Number of pages: 29 Posted: 07 Jul 2004
Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
Downloads 133 (354,769)
Citation 31

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11.

Does Lower Timely Loss Recognition Reflect Managers' Favorable Private Information?

Number of pages: 58 Posted: 22 Mar 2021 Last Revised: 20 Jul 2021
Yi Cao, Ivy Ruyun Feng and Michael D. Kimbrough
George Mason University - School of Business, University of Wisconsin Madison-Wisconsin School of Business and University of Maryland - Robert H. Smith School of Business
Downloads 111 (405,372)

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timely loss recognition; private information; management discretion

12.

Voluntary ESG Disclosure and Heterogeneous Beliefs among ESG Investors

Number of pages: 54 Posted: 20 Aug 2023 Last Revised: 21 Aug 2023
Michael D. Kimbrough, Cong Tao, Xu (Frank) Wang and Sijing Wei
University of Maryland - Robert H. Smith School of Business, ESSEC Business School - Department of Accounting and Management Control, Saint Louis University - Chaifetz School of Business and Creighton University - Heider College of Business
Downloads 73 (528,781)

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Environmental, social, and governance (ESG) reporting; Voluntary disclosure; Disagreement; ESG Funds; Mutual Funds; Investment Decisions

13.

Employee Outlook Dispersion and Firm Operating Efficiency

Number of pages: 57 Posted: 23 May 2023
Ivy Ruyun Feng, Michael D. Kimbrough, Mayer Chunzi Liang and Sijing Wei
University of Wisconsin Madison-Wisconsin School of Business, University of Maryland - Robert H. Smith School of Business, University of Wisconsin - Whitewater and Creighton University - Heider College of Business
Downloads 54 (615,559)

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Employee outlook dispersion, Firm efficiency, Collaboration, Information asymmetry, Glassdoor

14.

The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements

Posted: 06 Apr 2021 Last Revised: 24 Aug 2023
Michael D. Kimbrough, Neeru Paharia, Sijing Wei and Xu (Frank) Wang
University of Maryland - Robert H. Smith School of Business, Georgetown University - McDonough School of Business, Creighton University - Heider College of Business and Saint Louis University - Chaifetz School of Business

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consumer earnings response coefficient (CERC), earnings surprise, consumer perceptions, event study, external stakeholders, brand value, real effects, sales growth

15.

How Do Bondholders View Risks Associated with IT Investments across Industries?

Robert H. Smith School Research Paper
Posted: 16 Oct 2013
Keongtae Kim, Sunil Mithas and Michael D. Kimbrough
Decision Science and Managerial Economics, Chinese University of Hong Kong, University of South Florida and University of Maryland - Robert H. Smith School of Business

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IT investments, bond market, credit rating, yield spread, IT strategic role

16.

Walmart's Use of Interest Rate Swaps

HBS Case No. 108-038, Harvard Business School Accounting & Management Unit
Posted: 23 Nov 2009
Michael D. Kimbrough, Michael W. Faulkender, Nicole Thorne Jenkins and Rachel Gordon
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business, University of Virginia - McIntire School of Commerce and Harvard University - Business School (HBS)

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17.

Accounting for Interest Rate Derivatives

HBS Case No. 108-061, Harvard Business School Accounting & Management Unit
Posted: 23 Nov 2009
Michael D. Kimbrough and Nicole Thorne Jenkins
University of Maryland - Robert H. Smith School of Business and University of Virginia - McIntire School of Commerce

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18.

The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

Accounting Review, October 2007
Posted: 16 May 2007
Michael D. Kimbrough
University of Maryland - Robert H. Smith School of Business

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Intangible Assets, R&D Capital, Analysts

19.

The Effect of Conference Calls on Analyst and Market Underreaction to Earnings Announcements

Accounting Review, Forthcoming
Posted: 10 Aug 2004
Michael D. Kimbrough
University of Maryland - Robert H. Smith School of Business

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Conference calls, post-earnings announcement drift, voluntary disclosure

20.

The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. And Canadian Markets

Accounting Review, January 2002, Forthcoming
Posted: 08 Sep 2001
Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business

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21.

ASC 606 on voluntary disclosure: Lessons for principles-based accounting disclosures

Yue Chen, Michael D. Kimbrough, Kyungran Lee and ShinWoo Lee
Columbia University - Columbia Business School, University of Maryland - Robert H. Smith School of Business, HKU Business School, The University of Hong Kong and Columbia University - Columbia Business School

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ASC 606, mandatory disclosure, voluntary disclosure, management forecast, principles-based accounting standard