Stephen Brown

University of Maryland - Department of Accounting & Information Assurance

Robert H. Smith School of Business

College Park, MD 20742-9157

United States

SCHOLARLY PAPERS

10

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Scholarly Papers (10)

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Sauder School of Business Working Paper
Number of pages: 45 Posted: 08 Dec 1998
Stephen Brown, Kin Lo and Thomas Z. Lys
University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Downloads 2,143 (6,128)

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Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Journal of Accounting & Economics, Vol 28, No 2, January 2000
Posted: 24 Jan 2000
Stephen Brown, Kin Lo and Thomas Z. Lys
University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

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2.

How Disclosure Quality Affects the Level of Information Asymmetry

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 12 Jan 2007
Stephen Brown and Stephen A. Hillegeist
University of Maryland - Department of Accounting & Information Assurance and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,966 (7,262)

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Disclosure Quality, Information Asymmetry, Informed Trading, Private Information Events

3.

How Disclosure Quality Affects the Long-Run Level of Information Asymmetry

INSEAD Working Paper
Number of pages: 43 Posted: 23 Jan 2002
Stephen Brown and Stephen A. Hillegeist
University of Maryland - Department of Accounting & Information Assurance and Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Downloads 1,659 (9,630)

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Disclosure quality; Information asymmetry; Microstructure, private information events

4.

Management Forecasts and Litigation Risk

Sauder School of Business Working Paper
Number of pages: 48 Posted: 02 May 2005
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,058 (19,463)

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Management forecasts, litigation risk, forecast news, forecast precision, forecast horizon

Conference Calls and Information Asymmetry

Sauder School of Business Working Paper
Number of pages: 36 Posted: 05 Feb 2003
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,007 (20,614)

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information asymmetry, voluntary disclosures, conference calls, microstructure, regulation

Conference Calls and Information Asymmetry

Journal of Accounting & Economics, Vol. 37, pp. 343-366, September 2004
Posted: 01 Oct 2004
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Information asymmetry, voluntary disclosures, conference calls, microstructure, probability of informed trade

6.

The Impact of Pension Assumptions on Firm Value

Number of pages: 41 Posted: 28 Mar 2006
Stephen Brown
University of Maryland - Department of Accounting & Information Assurance
Downloads 845 (27,053)

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Financial reporting, pensions, managerial, opportunistic behavior, financial analyst, market value

The Effect of Earnings Surprises on Information Asymmetry

Number of pages: 46 Posted: 08 Aug 2006 Last Revised: 18 Dec 2008
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 743 (31,811)

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Information asymmetry, meeting or beating expectations, earnings expectations, expectation management, investor recognition hypothesis

The Effect of Earnings Surprises on Information Asymmetry

Journal of Accounting & Economics, Vol. 47, pp. 208-225, 2009
Posted: 04 Jan 2009 Last Revised: 08 Jul 2009
Stephen Brown, Stephen A. Hillegeist and Kin Lo
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Information asymmetry, earnings surprises, investor recognition hypothesis

Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to Frs 7

Number of pages: 44 Posted: 22 Aug 2000
Stephen Brown, Ole-Kristian Hope and Mark W. Finn
University of Maryland - Department of Accounting & Information Assurance, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 450 (61,387)

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Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to Frs 7

Journal of Business Finance & Accounting, Vol. 27, No. 9, December 2000
Posted: 21 Feb 2001
Stephen Brown, Ole-Kristian Hope and Mark W. Finn
University of Maryland - Department of Accounting & Information Assurance, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management

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Acquisitions, provisions, long-term abnormal returns, fixation, financial analysts

9.

Principles vs. Rules and the Information Environment: The Case of SFAS 95

Robert H. Smith School Research Paper
Number of pages: 44 Posted: 04 Sep 2013
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and Arizona State University
Downloads 118 (232,014)

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rules-based accounting standards, principles-based accounting standards, information environment, SFAS 95 Statement of Cash Flows

10.

On the Misleading Reporting of Regression Coefficients

Number of pages: 7 Posted: 17 Jan 2019
Stephen Brown
University of Maryland - Department of Accounting & Information Assurance
Downloads 7 (589,503)

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reporting accuracy, empirical research, presentation of data