Asher Curtis

University of Washington

Associate Professor

Seattle, WA 98195

United States

Department of Accounting

224 Mackenzie Hall, Box 353200

Seattle, WA 98195-3200

United States

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 5,767

SSRN RANKINGS

Top 5,767

in Total Papers Downloads

15,227

TOTAL CITATIONS
Rank 8,071

SSRN RANKINGS

Top 8,071

in Total Papers Citations

135

Scholarly Papers (23)

1.

Forecasting Sales: A Model and Some Evidence from the Retail Industry

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 15 Jan 2004 Last Revised: 31 May 2013
University of Washington, University of British Columbia - Sauder School of Business and University of Washington
Downloads 3,966 (5,823)
Citation 18

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Revenue, forecasting, retail, financial statement analysis

2.

Investor Attention and the Pricing of Earnings News

Handbook of Sentiment Analysis in Finance, Forthcoming
Number of pages: 40 Posted: 17 Jul 2014 Last Revised: 04 Oct 2016
University of Washington, University of Arkansas at Fayetteville and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management
Downloads 1,288 (34,090)
Citation 13

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Investor Attention, Investor Sentiment, Social Media, Earnings Announcements, Capital Markets.

3.

Does Short-Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?

Management Science, Forthcoming
Number of pages: 40 Posted: 05 Oct 2005 Last Revised: 15 Mar 2014
Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Downloads 1,261 (35,130)
Citation 13

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Short-selling, price declines, fundamental analysis, market regulation

4.

The Changing Implications of Research and Development Expenditures for Future Profitability

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 01 Mar 2014 Last Revised: 14 Jan 2020
Asher Curtis, Sarah E. McVay and Sara Toynbee
University of Washington, University of Washington and University of Texas at Austin
Downloads 1,215 (37,025)
Citation 18

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R&D; Earnings Implications; Capital Markets; Analysts; Investors

5.

The Use of Adjusted Earnings in Performance Evaluation

Review of Accounting Studies, Forthcoming.
Number of pages: 49 Posted: 29 Oct 2015 Last Revised: 23 Oct 2020
University of Washington, San Diego State University and University of Illinois at Chicago - Department of Accounting
Downloads 977 (50,678)
Citation 10

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Non-GAAP earnings, transitory items, incentives, compensation

6.

Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Social Media

The Accounting Review, Forthcoming
Number of pages: 55 Posted: 23 May 2018 Last Revised: 09 Oct 2022
University of Arkansas, Fayetteville - Department of AccountingUniversity of Denver, University of Washington and University of Arkansas at Fayetteville
Downloads 897 (56,992)
Citation 11

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Disagreement; Trading Volume; Social Media; Disclosure Processing Costs.

7.

Historical Cost Measurement and the Use of DuPont Analysis by Market Participants

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 20 Aug 2010 Last Revised: 04 Oct 2016
University of Washington, Brigham Young University - Marriott School of Business and University of Texas at Austin
Downloads 838 (62,612)
Citation 9

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DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

8.

The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains

Accounting Review, Forthcoming
Number of pages: 45 Posted: 27 Nov 2011 Last Revised: 14 Nov 2013
University of Washington, University of Washington and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 722 (76,207)
Citation 26

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Non-GAAP earnings, transitory items, transitory gains, disclosure incentives, voluntary disclosure.

9.

A Comparison of Residual Income and Comparable Firm Valuation of Initial Public Offerings

Number of pages: 28 Posted: 16 Jul 2003 Last Revised: 29 Aug 2013
Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Downloads 654 (86,454)
Citation 3

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residual income, comparable firm valuation, initial public offerings

10.

An Analysis of the Implications of Discontinued Operations for Continuing Income

Journal of Accounting and Public Policy, Vol. 33, 2014
Number of pages: 25 Posted: 20 Sep 2008 Last Revised: 18 Apr 2014
Asher Curtis, Sarah E. McVay and Mindy Wolfe
University of Washington, University of Washington and University of Waterloo
Downloads 549 (107,950)
Citation 2

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Discontinued operations, financial reporting, convergence, IASB, FASB

11.

A Fundamental-Analysis-Based Test for Speculative Prices

Accounting Review, Forthcoming
Number of pages: 47 Posted: 18 Oct 2005 Last Revised: 27 Jul 2011
Asher Curtis
University of Washington
Downloads 439 (141,616)
Citation 5

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Fundamental analysis, Speculative markets, Co-movement, Forecasting

12.

The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 42 Posted: 18 Sep 2008 Last Revised: 13 Sep 2010
Andreas Simon and Asher Curtis
Pepperdine University - Graziadio Business School and University of Washington
Downloads 320 (201,899)

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Forecast accuracy, Fundamental valuation, Stock recommendations, Analyst reputation

13.

Initial Public Offering First-Day Returns: An Information Arrival Perspective

Number of pages: 39 Posted: 10 May 2002 Last Revised: 29 Aug 2013
Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Downloads 299 (216,425)
Citation 1

Abstract:

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Information, Underpricing, Intra-day, Initial Day

14.

Arbitrage Risk and the Timeliness of Stock Price Adjustments to Accounting Fundamentals

Number of pages: 43 Posted: 01 Nov 2008 Last Revised: 07 Nov 2008
Asher Curtis
University of Washington
Downloads 287 (226,787)

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Fundamental analysis, Limits to arbitrage, Timeliness

15.

Does Insider Trading Activity Separate Winners and Losers when a Peer Firm Restates?

Number of pages: 57 Posted: 01 Oct 2016 Last Revised: 26 Oct 2021
Terrence Blackburne, Asher Curtis and Anna Rossi
Oregon State University, University of Washington and University of Oulu - Department of Economics, Accounting and Finance
Downloads 266 (245,122)

Abstract:

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Insider Trading; Restatements; Disclosure; Information Transfer; Contagion

16.

Why Are Aggregate Investing Activities Negatively Associated with Future Market Returns? The Role of Intangible Investments

Number of pages: 57 Posted: 25 Apr 2017 Last Revised: 26 Jan 2021
Asher Curtis and Hyung Il Oh
University of Washington and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 227 (285,847)
Citation 1

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Aggregate Investment; Tangibles; Intangibles; Rational Versus Behavioral; Future Returns

17.

Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 19 Apr 2014 Last Revised: 08 Jan 2020
Marcus Alexander Burger and Asher Curtis
University of North Carolina at Pembroke and University of Washington
Downloads 208 (310,688)
Citation 5

Abstract:

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Margin Debt; Fundamental Analysis; Mispricing; Aggregation

18.

The Change in the Aggregate Earnings-Returns Relation and the Great Moderation

Number of pages: 40 Posted: 05 Feb 2020 Last Revised: 02 Feb 2021
Asher Curtis, Chang‐Jin Kim and Hyung Il Oh
University of Washington, University of Washington and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 198 (325,153)

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Aggregate Earnings-Returns Relation; Structural Change; Discount Rate News; Cash Flow News; Persistence; Great Moderation

19.

Social media as a setting for accounting research

Number of pages: 65 Posted: 21 Feb 2025
Adam Booker, Adam Booker, Asher Curtis and Bin Ke
University of Arkansas, Fayetteville - Department of AccountingUniversity of Denver, University of Washington and National University of Singapore
Downloads 159 (395,421)

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Social Media, Social Investing, Information Sharing, Disclosure Processing Costs, Capital Markets. JEL Codes: M40

20.

The Extent and Duration of Analysts' Optimistic Expectations of Initial Public Offer Firms

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 36 Posted: 16 Mar 2006 Last Revised: 06 Sep 2011
Asher Curtis and Julian Yeo
University of Washington and Columbia University - Accounting
Downloads 159 (395,421)

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IPOs, analysts expectations

21.

Delayed Updating of Fair Values: Lack of Information or Intentional Delays?

IESE Business School Working Paper
Number of pages: 54 Posted: 21 Jan 2021 Last Revised: 20 Jul 2021
Asher Curtis and Robert A. Raney
University of Washington and IESE Business School
Downloads 153 (408,493)

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Fair Value Estimates, Delayed Updating, Financial Reporting Quality; Partial Updating

22.

Financial Asset Aggregation and Information Loss

IESE Business School Working Paper No. 4433065
Number of pages: 49 Posted: 01 May 2023
Asher Curtis, Wei Ting Loh and Robert A. Raney
University of Washington, Singapore Management University - School of Accountancy and IESE Business School
Downloads 145 (426,600)

Abstract:

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Aggregation, Heterogeneity, Information Loss, Fair Value, Historical Cost.

23.

Fair Value Estimates and Delayed Updating

Posted: 02 Apr 2016
Asher Curtis and Robert A. Raney
University of Washington and IESE Business School

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Fair Value Measurement; Unobservable Inputs; Subjectivity; Measurement Uncertainty; Prudence