Michelle Yetman

University of California, Davis - Graduate School of Management

Assistant Professor of Management

128 AOB IV

One Shields Avenue

Davis, CA 95616

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 3,256

in Total Papers Downloads

9,433

CITATIONS
Rank 5,631

SSRN RANKINGS

Top 5,631

in Total Papers Citations

91

Scholarly Papers (18)

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Number of pages: 32 Posted: 08 Jan 2003 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 2,823 (2,968)
Citation 14

Abstract:

decision analysis, prospect theory, value function, reference point, behavioral finance

Volume and Price Patterns Around a Stock's 52-Week Highs and Lows: Theory and Evidence

Management Science, Forthcoming
Posted: 11 Sep 2008 Last Revised: 19 Sep 2012
Steven J. Huddart, Mark H. Lang and Michelle Yetman
Pennsylvania State University, University Park - Department of Accounting, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Abstract:

decision analysis, prospect theory, value function, reference point, behavioral finance

2.

How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality

Number of pages: 36 Posted: 13 Aug 2001
Mark H. Lang, Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Downloads 1,076 (13,974)
Citation 20

Abstract:

International accounting; Earnings management

3.

Financial Disclosure Management by Nonprofit Organizations

Number of pages: 46 Posted: 30 Sep 2002
Ranjani Krishnan, Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 998 (14,553)
Citation 3

Abstract:

nonprofit organizations, earnings management, disclosure, hospitals

4.

The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations

Number of pages: 51 Posted: 15 Sep 2004 Last Revised: 17 Mar 2011
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 775 (23,067)
Citation 6

Abstract:

nonprofits, corporate governance, financial reporting quality, charitable expenses, regulation, newly redesigned IRS form 990

5.

Accounting-Based Value Metrics and the Informational Efficiency of IPO Early Market Prices

Number of pages: 47 Posted: 15 Jan 2002
Michelle Yetman
University of California, Davis - Graduate School of Management
Downloads 704 (27,332)
Citation 1

Abstract:

Market efficiency, IPOs, Initial public offering, Investor sentiment, Accounting-based valuation, Market-based multiples, IPO long-run underperformance, IPO underpricing

6.
Downloads 539 ( 40,486)
Citation 22

Expense Misreporting in Nonprofit Organizations

Number of pages: 45 Posted: 15 Sep 2004
Ranjani Krishnan, Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 539 (39,935)
Citation 22

Abstract:

Nonprofit organizations cost shifting, agency problems

Expense Misreporting in Nonprofit Organizations

Accounting Review, Vol. 81, No. 2, 2006
Posted: 07 May 2008
Ranjani Krishnan, Michelle Yetman and Robert J. Yetman
Michigan State University - Department of Accounting & Information Systems, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

Nonprofit organizations cost shifting, agency problems

Capital Gains Taxes, Pricing Spreads and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

AFA 2006 Boston Meetings Paper, EFA 2005 Moscow Meetings Paper
Number of pages: 57 Posted: 11 Mar 2005 Last Revised: 15 Nov 2011
Jennifer L. Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management
Downloads 521 (41,712)
Citation 8

Abstract:

Tax capitalization, Personal taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

Capital Gains Taxes, Pricing Spreads, and Arbitrage: Evidence from Cross-Listed Firms in the U.S.

Accounting Review, Vol. 84, No. 5, pp. 1321-1361, 2009
Posted: 12 Jan 2009 Last Revised: 20 Nov 2011
Jennifer L. Blouin, Luzi Hail and Michelle Yetman
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of California, Davis - Graduate School of Management

Abstract:

Tax Capitalization, Personal Taxes, American Depositary Receipts, Arbitrage, Cost of Capital, International Asset Pricing

8.

The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990

Harris, E., Petrovits, C., and Yetman, M. H. (2015). The effect of nonprofit governance on donations: Evidence from the revised form 990. The Accounting Review 90(2): 579-610.
Number of pages: 47 Posted: 30 Sep 2012 Last Revised: 29 May 2015
Erica Harris, Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Downloads 331 (52,280)

Abstract:

nonprofit, corporate governance, disclosure, IRS Form 990, donations

9.

Accounting-Based Performance Metrics and Executive Compensation in Nonprofit Organizations

Number of pages: 42 Posted: 24 Sep 2012 Last Revised: 10 Jul 2015
Michigan State University - Eli Broad College of Business, Central Michigan University, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 301 (47,039)

Abstract:

nonprofit organizations, pay-for-performance, executive compensation, compensation theory

10.

Institutional Drivers of Reporting Decisions in Nonprofit Hospitals

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 13 Jun 2008 Last Revised: 28 Jan 2011
Ranjani Krishnan and Michelle Yetman
Michigan State University - Department of Accounting & Information Systems and University of California, Davis - Graduate School of Management
Downloads 264 (94,317)
Citation 8

Abstract:

Hospitals, cost shifting, institutional theory

11.

Determinants of Nonprofits' Taxable Activities

UC Davis Graduate School of Management Research
Number of pages: 29 Posted: 12 Feb 2001 Last Revised: 30 Jan 2014
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 247 (97,445)
Citation 2

Abstract:

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

Number of pages: 29 Posted: 05 Feb 2002
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management
Downloads 196 (126,856)
Citation 7

Abstract:

nonprofits, donations, crowding-out

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

National Tax Journal, Vol. 56, No. 1, 2003
Posted: 07 May 2008
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

nonprofits, donations, crowding-out

The Effect of Nonprofits' Taxable Activities on the Supply of Private Donations

National Tax Journal, Vol. 56, No. 1, Part 2, pp. 243-258, March 2003
Posted: 20 Sep 2003
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

nonprofits, donations, crowding-out

13.

Why Bad Things Happen to Good Organizations: The Link between Governance and Asset Diversions in Public Charities

Number of pages: 42 Posted: 10 May 2015 Last Revised: 29 May 2015
Erica Harris, Christine Petrovits and Michelle Yetman
Rutgers, The State University of New Jersey - Rutgers University, Camden, College of William and Mary - Mason School of Business and University of California, Davis - Graduate School of Management
Downloads 76 (171,889)

Abstract:

nonprofit, fraud, corporate governance, asset diversion, asset misappropriation, IRS Form 990

14.

How Does the Incentive Effect of the Charitable Deduction Vary Across Charities?

Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Posted: 16 Jul 2009 Last Revised: 22 Mar 2013
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

tax incentives, charitable deduction, nonprofit organizations, charities

15.

Do Donors Discount Low Quality Accounting Information?

Accounting Review, May 2013, Volume 88, No. 3, Forthcoming
Posted: 16 Sep 2008 Last Revised: 22 Mar 2013
Michelle Yetman and Robert J. Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

nonprofit organizations, program ratios, fundraising expenses, IRS 990, Taxpayer Bill of Rights 2, financial reporting quality, regulation, cost shifting, agency problems, donor sophistication

16.

Why do Nonprofits Have Taxable Subsidiaries?

Posted: 11 Sep 2008
Robert J. Yetman and Michelle Yetman
University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

nonprofit organizations, unrelated business income, taxable subsidiaries, tax planning

17.

Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures: Comparing IRS 990 and IRS 990-T Data

Nonprofit and Voluntary Sector Quarterly, March 25, 2008
Posted: 07 May 2008
Brad A. Badertscher, Michelle Yetman and Robert J. Yetman
University of Notre Dame, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

Abstract:

nonprofit commercialization; unrelated business activities; IRS 990; IRS

18.

How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality

Journal of Accounting Research, Forthcoming
Posted: 28 Mar 2003
Mark H. Lang, Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill, University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management

Abstract:

international accounting, earnings management, cross listing