Rebecca N. Hann

University of Maryland - Robert H. Smith School of Business

Assistant Professor

College Park, MD 20742-1815

United States

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

SCHOLARLY PAPERS

18

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11,375

SSRN CITATIONS
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SSRN RANKINGS

Top 2,248

in Total Papers Citations

136

CROSSREF CITATIONS

392

Scholarly Papers (18)

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1.

Corporate Diversification and the Cost of Capital

Journal of Finance, Forthcoming, Marshall School of Business Working Paper No. FBE 32-09, Rock Center for Corporate Governance at Stanford University Working Paper No. 58, AFA 2011 Denver Meetings Paper
Number of pages: 88 Posted: 21 Mar 2009 Last Revised: 25 Oct 2012
Rebecca N. Hann, Maria Ogneva and Oguzhan Ozbas
University of Maryland - Robert H. Smith School of Business, University of Southern California - Marshall School of Business and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Downloads 1,967 (8,384)
Citation 24

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Corporate diversification, Coinsurance, Cost of capital

2.

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Downloads 1,696 ( 10,689)
Citation 174

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Number of pages: 45 Posted: 11 Feb 2004
Mark L. DeFond, Rebecca N. Hann and Xuesong Hu
University of Southern California - Leventhal School of Accounting, University of Maryland - Robert H. Smith School of Business and University of Oregon - Department of Accounting
Downloads 1,676 (10,686)
Citation 13

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Sarbanes-Oxley, Audit Committee, Financial Expert, Corporate Governance, Boards of Directors

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Journal of Accounting Research, Vol. 43, pp. 153-193, May 2005
Number of pages: 41 Posted: 08 May 2006
Mark L. DeFond, Rebecca N. Hann and Xuesong Hu
University of Southern California - Leventhal School of Accounting, University of Maryland - Robert H. Smith School of Business and University of Oregon - Department of Accounting
Downloads 20 (585,334)
Citation 17
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3.

Segment Profitability and the Proprietary and Agency Costs of Disclosure

Downloads 1,643 ( 11,259)

Segment Profitability and the Proprietary and Agency Costs of Disclosure

Number of pages: 64 Posted: 24 Sep 2003
Philip G. Berger and Rebecca N. Hann
University of Chicago - Booth School of Business and University of Maryland - Robert H. Smith School of Business
Downloads 1,643 (11,047)
Citation 58

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segment profitability, segment reporting, discretionary disclosure, proprietary costs, agency costs

Segment Profitability and the Proprietary and Agency Costs of Disclosure

The Accounting Review, Forthcoming
Posted: 13 Jan 2007
Philip G. Berger and Rebecca N. Hann
University of Chicago - Booth School of Business and University of Maryland - Robert H. Smith School of Business

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segment profitability, segment reporting, discretionary disclosure, proprietary costs, agency costs

4.

Segment Disclosures, Proprietary Costs, and the Market for Corporate Control

Number of pages: 69 Posted: 05 Feb 2003
Philip G. Berger and Rebecca N. Hann
University of Chicago - Booth School of Business and University of Maryland - Robert H. Smith School of Business
Downloads 1,050 (22,305)
Citation 14

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discretionary disclosure, financial reporting, proprietary costs, corporate control, corporate governance

5.

Fair-Value Pension Accounting

Downloads 880 ( 28,797)

Fair-Value Pension Accounting

Number of pages: 43 Posted: 04 Jan 2007
Rebecca N. Hann, Frank Heflin and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 880 (28,361)
Citation 8

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fair-value accounting, pension accounting, value relevance

Fair-Value Pension Accounting

Journal of Accounting and Economics, Forthcoming
Posted: 02 Apr 2007
Rebecca N. Hann, Frank Heflin and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, University of Georgia - J.M. Tull School of Accounting and University of Southern California - Leventhal School of Accounting

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fair-value accounting, pension accounting, value relevance

6.

Earnings Management at the Segment Level

Marshall School of Business Working Paper No. MKT 04-09
Number of pages: 45 Posted: 24 May 2007 Last Revised: 30 Jan 2009
Rebecca N. Hann and Yvonne Y. Lu
University of Maryland - Robert H. Smith School of Business and Lehigh University
Downloads 809 (32,457)
Citation 4

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Earnings management, segment profitability, discretionary disclosure, earnings distribution, cost allocation

7.

Aggregate Earnings Surprises, Monetary Policy, and Stock Returns

Journal of Accounting & Economics (JAE), Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-50
Number of pages: 50 Posted: 25 Jul 2013 Last Revised: 07 Dec 2016
Lindsey A. Gallo, Rebecca N. Hann and Congcong Li
University of Michigan, Stephen M. Ross School of Business, University of Maryland - Robert H. Smith School of Business and Duquesne University - A.J. Palumbo School of Business Administration
Downloads 804 (32,729)
Citation 16

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Aggregate Earnings; Monetary Policy; Stock Return; Federal Funds Futures

8.

Forecasting the Macroeconomy: Analysts versus Economists

Number of pages: 48 Posted: 28 Dec 2012
Rebecca N. Hann, Maria Ogneva and Horacio Sapriza
University of Maryland - Robert H. Smith School of Business, University of Southern California - Marshall School of Business and Board of Governors of the Federal Reserve System
Downloads 537 (55,823)
Citation 11

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Macroeconomy, earnings, economists, financial analysts, inefficiency

9.

Information Frictions and Productivity Dispersion: The Role of Accounting Information

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 29 Jun 2017 Last Revised: 12 Aug 2019
Rebecca N. Hann, Heedong Kim, Wenfeng Wang and Yue Zheng
University of Maryland - Robert H. Smith School of Business, Baruch College, City University of New York, City University of Hong Kong and Hong Kong University of Science & Technology (HKUST)
Downloads 406 (78,630)
Citation 1

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Information Frictions, Financial Reporting Quality, Productivity Dispersion, Resource Allocation Efficiency

10.

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Downloads 318 (103,839)
Citation 23

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Number of pages: 47 Posted: 11 Dec 2006
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Texas A&M University College Station, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 242 (137,806)
Citation 1

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

NYU Working Paper No. 2451/27559
Number of pages: 47 Posted: 08 Oct 2008
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Texas A&M University College Station, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business
Downloads 76 (345,214)
Citation 6

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

Another Look at Gaap Versus the Street: An Empirical Assessment of Measurement Error Bias

Review of Accounting Studies, Forthcoming
Posted: 24 Jan 2007
Daniel A. Cohen, Rebecca N. Hann and Maria Ogneva
Texas A&M University College Station, University of Maryland - Robert H. Smith School of Business and University of Southern California - Marshall School of Business

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capital markets, analyst forecasts, earnings response coefficients, GAAP earnings, Street earnings, measurement error

11.

An Empirical Analysis of Analysts’ Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency

Downloads 280 (119,040)

An Empirical Analysis of Analysts’ Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency

Contemporary Accounting Research, Forthcoming
Number of pages: 73 Posted: 20 Apr 2018 Last Revised: 12 May 2020
Jin Kyung Choi, Rebecca N. Hann, Musa Subasi and Yue Zheng
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business, University of Maryland-College Park - Robert H. Smith School of Business and Hong Kong University of Science & Technology (HKUST)
Downloads 280 (118,411)

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Analyst capital expenditure forecasts, capital expenditures, corporate investment efficiency, growth opportunities, real effects, information asymmetry, agency problems

An Empirical Analysis of Analysts’ Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency

Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Jin Kyung Choi, Rebecca N. Hann, Musa Subasi and Yue Zheng
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business, University of Maryland-College Park - Robert H. Smith School of Business and Hong Kong University of Science & Technology (HKUST)

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Analyst capital expenditure forecasts, capital expenditures, corporate investment efficiency, growth opportunities, real effects, information asymmetry, agency problems

12.

Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 28 Jun 2017 Last Revised: 26 Jun 2020
Rebecca N. Hann, Congcong Li and Maria Ogneva
University of Maryland - Robert H. Smith School of Business, Duquesne University - A.J. Palumbo School of Business Administration and University of Southern California - Marshall School of Business
Downloads 280 (119,491)
Citation 5

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aggregate earnings, labor market, special items, job flows

13.

Director Networks and Managerial Response to Non-Fundamental Price Shocks

Number of pages: 54 Posted: 10 Aug 2017 Last Revised: 28 Nov 2018
Ferhat Akbas, Rebecca N. Hann, M. Fikret Polat and Musa Subasi
University of Illinois at Chicago, University of Maryland - Robert H. Smith School of Business, University of Maryland - Department of Accounting & Information Assurance and University of Maryland-College Park - Robert H. Smith School of Business
Downloads 275 (121,307)

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Director networks; non-fundamental price shocks; corporate governance; corporate investment

14.

Intra-Industry Information Transfers: Evidence from Changes in Implied Volatility around Earnings Announcements

Review of Accounting Studies, Forthcoming
Number of pages: 64 Posted: 15 May 2018 Last Revised: 30 Jan 2019
Rebecca N. Hann, Heedong Kim and Yue Zheng
University of Maryland - Robert H. Smith School of Business, Baruch College, City University of New York and Hong Kong University of Science & Technology (HKUST)
Downloads 185 (178,011)
Citation 3

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Second-moment information transfer, implied volatility, volatility risk, uncertainty, earnings announcements

15.

Does Management Guidance Help Resolve Uncertainty around Macroeconomic Announcements?

Baruch College Zicklin School of Business Research Paper No. 2019-08-02
Number of pages: 52 Posted: 13 Aug 2019 Last Revised: 29 Aug 2019
Jin Kyung Choi, Lindsey A. Gallo, Rebecca N. Hann and Heedong Kim
University of Maryland - Robert H. Smith School of Business, University of Michigan, Stephen M. Ross School of Business, University of Maryland - Robert H. Smith School of Business and Baruch College, City University of New York
Downloads 138 (227,945)

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management earnings guidance; voluntary disclosure; uncertainty; implied volatility; monetary policy; macroeconomic announcements; investment sensitivity

16.

Is the U.S. Unique? International Evidence on the Aggregate Earnings-Returns Association

Number of pages: 49 Posted: 18 May 2018 Last Revised: 19 Jul 2018
Lindsey A. Gallo, Rebecca N. Hann, Congcong Li and Viktoriya Zotova
University of Michigan, Stephen M. Ross School of Business, University of Maryland - Robert H. Smith School of Business, Duquesne University - A.J. Palumbo School of Business Administration and University of Maryland - Robert H. Smith School of Business
Downloads 107 (275,356)
Citation 1

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Aggregate Earnings; Monetary Policy; Stock Returns; Investor Protection, International Accounting

17.

Uniformity vs. Flexibility: Evidence from Pricing of the Pension Obligation

Accounting Review, Vol. 82, No. 1, pp. 107-137, 2007
Posted: 08 Dec 2006
Rebecca N. Hann, Yvonne Y. Lu and K.R. Subramanyam
University of Maryland - Robert H. Smith School of Business, Lehigh University and University of Southern California - Leventhal School of Accounting

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value relevance, pensions, discretion, flexibility, uniformity, earnings management, managerial opportunism, information communication

18.

The Impact of SFAS No. 131 on Information and Monitoring

Journal of Accounting Research. Vol. 41, pp. 163-223. May 2003
Posted: 16 Jan 2003
Philip G. Berger and Rebecca N. Hann
University of Chicago - Booth School of Business and University of Maryland - Robert H. Smith School of Business

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segment disclosures, financial reporting, regulation, capital market, analysts' forecasts, corporate governance