Dan Segal

Reichman University

Professor

P.O. Box 167

Herzliya, 4610101

Israel

SCHOLARLY PAPERS

37

DOWNLOADS
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Top 5,009

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15,359

SSRN CITATIONS
Rank 5,834

SSRN RANKINGS

Top 5,834

in Total Papers Citations

172

CROSSREF CITATIONS

135

Scholarly Papers (37)

1.

Revenue Manipulation and Restatements by Loss Firms

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 18 Feb 2005
University of Toronto - Rotman School of Management, University of Central Florida and Reichman University
Downloads 1,441 (25,390)
Citation 3

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Restatements, Revenue Manipulation, two-stage probit model, partial observability

2.

Accounting Restatements: Are They Always Bad News for Investors?

Journal of Investing, Forthcoming
Number of pages: 27 Posted: 10 Nov 2005
University of Toronto - Rotman School of Management, New York University and Reichman University
Downloads 1,296 (29,705)
Citation 2

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restatements, accounting errors, accounting principles

A Variance Decomposition Primer for Accounting Researchers

Number of pages: 23 Posted: 11 Dec 2008
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University
Downloads 1,143 (35,055)
Citation 10

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Variance Decomposition, Programs

A Variance Decomposition Primer for Accounting Researchers

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 09 Mar 2009
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University

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Variance Decomposition, SAS, STATA

4.

Do Accruals Drive Stock Returns? A Variance Decomposition Analysis

Number of pages: 44 Posted: 03 Apr 2003
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University
Downloads 1,079 (38,705)
Citation 5

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Corporate Governance, International Cross Listing and Home Bias

Number of pages: 45 Posted: 30 Sep 2003
Michael R. King and Dan Segal
Gustavson School Of Business and Reichman University
Downloads 737 (64,439)

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equity, corporate governance, international cross listing, home bias, share turnover, valuation

Corporate Governance, International Cross Listing and Home Bias

Canadian Investment Review, Vol. 16, No. 4, pp. 8-19, 2003
Number of pages: 6 Posted: 21 Apr 2006
Michael R. King and Dan Segal
Gustavson School Of Business and Reichman University
Downloads 331 (169,147)
Citation 7

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equity, corporate governance, international cross listing, home bias, share turnover, valuation

The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

INSEAD Working Paper No. 2012/110/AC, Singapore Management University School of Accountancy Research Paper No. 6
Number of pages: 56 Posted: 23 Oct 2012 Last Revised: 31 Dec 2013
Lehigh University - College of Business & Economics, Fordham University, Reichman University and Singapore Management University - School of Accountancy
Downloads 518 (100,872)
Citation 1

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The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 01 Jan 2014 Last Revised: 27 Apr 2016
Lehigh University - College of Business & Economics, Fordham University, Reichman University and Singapore Management University - School of Accountancy
Downloads 401 (136,701)
Citation 1

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7.

International Cross-Listing and the Bonding Hypothesis

Bank of Canada Working Paper No. 2004-17
Number of pages: 49 Posted: 13 Jun 2004
Michael R. King and Dan Segal
Gustavson School Of Business and Reichman University
Downloads 868 (52,471)
Citation 9

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Cross-listing, investor protection, bonding hypothesis, equity, asset pricing, Canada

8.
Downloads 735 (65,768)
Citation 5

Directors Skill and Financial Reporting Quality

Singapore Management University School of Accountancy Research Paper No. 2014-09
Number of pages: 57 Posted: 16 Sep 2011 Last Revised: 21 Jan 2014
Amir Rubin and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business and Reichman University
Downloads 538 (96,479)
Citation 4

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Independent Directors; Financial Reporting Quality; Monitoring; Skill

Directors Skill and Financial Reporting Quality

Number of pages: 61 Posted: 26 Apr 2017
Amir Rubin and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business and Reichman University
Downloads 197 (284,052)
Citation 1

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Skill, Independent Directors, Financial Reporting Quality, Monitoring

9.

Credit Risk and IFRS: The Case of Credit Default Swaps

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 51 Posted: 06 Aug 2010 Last Revised: 18 Feb 2014
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University
Downloads 718 (67,559)
Citation 6

Abstract:

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Credit Default Swaps, Credit Risk, IFRS

The Impact of Earnings on the Pricing of Credit Default Swaps

Number of pages: 37 Posted: 07 Dec 2006
University of Toronto - Rotman School of Management, New York University and Reichman University
Downloads 680 (71,482)
Citation 1

Abstract:

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Credit Default Swaps, credit risk, earnings

The Impact of Earnings on the Pricing of Credit Default Swaps

Accounting Review, Forthcoming
Posted: 03 Dec 2008
University of Toronto - Rotman School of Management, New York University and Reichman University

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Credit Default Swaps, Earnings, Default Risk, Cash Flows, Accruals

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Number of pages: 49 Posted: 12 Nov 2008
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University
Downloads 332 (168,589)
Citation 2

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Conditional Conservatism, Switching Regression, Endogenous Switching Point

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Number of pages: 44 Posted: 27 Aug 2009
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University
Downloads 171 (322,714)
Citation 3

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accounting conservatism, nonlinearity, switching regression

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Journal of Accounting, Auditing and Finance, Forthcoming, Rotman School of Management Working Paper No. 2259655
Posted: 03 May 2013 Last Revised: 16 Jun 2013
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University

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12.

The Valuation of Domestic and Foreign Earnings and the Impact of Investor Sophistication

Number of pages: 51 Posted: 18 Mar 2004
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University
Downloads 462 (117,042)

Abstract:

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Foreign earnings, valuation, investor sophistication

13.

The Long-Term Effects of Cross-Listing, Investor Recognition, and Ownership Structure on Valuation

EFA 2007 Ljubljana Meetings Paper
Number of pages: 41 Posted: 17 Aug 2006
Michael R. King and Dan Segal
Gustavson School Of Business and Reichman University
Downloads 449 (121,027)
Citation 16

Abstract:

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equity valuation, international cross-listing, investor recognition, institutional investors, ownership structure

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Number of pages: 58 Posted: 28 Sep 2004
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University
Downloads 446 (120,684)
Citation 2

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Variance contribution, valuation, foreign earnings, investor sophistication

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Posted: 06 Dec 2004
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University

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Variance contribution, foreign earnings, investor sophistication

15.

Accounting Restatements: Are They Always Bad News for Investors?

NYU Working Paper No. 2451/27575
Number of pages: 27 Posted: 08 Oct 2008
University of Toronto - Rotman School of Management, New York University and Reichman University
Downloads 381 (146,217)
Citation 1

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16.
Downloads 374 (149,190)
Citation 4

Filing Speed, Information Leakage, and Price Formation

Number of pages: 49 Posted: 01 May 2019 Last Revised: 03 Sep 2021
Jeffrey L. Callen, Ron Kaniel and Dan Segal
University of Toronto - Rotman School of Management, University of Rochester - Simon Business School and Reichman University
Downloads 374 (147,981)

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Filing Lag, Institutional Trading, 8-K Reports, Private Information

Filing Speed, Information Leakage, and Price Formation

CEPR Discussion Paper No. DP16476
Number of pages: 51 Posted: 22 Sep 2021
Jeffrey L. Callen, Ron Kaniel and Dan Segal
University of Toronto - Rotman School of Management, University of Rochester - Simon Business School and Reichman University
Downloads 0
Citation 1
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8K reports, Filing Lag, Institutional Trading, private information

Filing Speed, Information Leakage, and Price Formation

Review of Accounting Studies, forthcoming, Rotman School of Management Working Paper No. 4033712
Posted: 10 Mar 2022
Jeffrey L. Callen, Ron Kaniel and Dan Segal
University of Toronto - Rotman School of Management, University of Rochester - Simon Business School and Reichman University

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Filing Lag, Institutional Trading, 8K reports, Private Information

17.

Valuation of Canadian- vs. U.S.-Listed Equity: Is There a Discount?

Bank of Canada Working Paper No. 2003-6
Number of pages: 37 Posted: 05 Aug 2003
Michael R. King and Dan Segal
Gustavson School Of Business and Reichman University
Downloads 354 (158,534)
Citation 2

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Equity, valuation, country factors, segmentation, accounting

18.

Are Managers Strategic in Reporting Non-Earnings News? Evidence on Timing and News Bundling

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 23 Apr 2013 Last Revised: 13 Dec 2015
Benjamin Segal and Dan Segal
Fordham University and Reichman University
Downloads 345 (163,547)
Citation 10

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SEC Regulation, Form 8-K, Voluntary Disclosure, Mandatory Disclosure, Investor Inattention

19.

Lured by the Consensus

Swiss Finance Institute Research Paper No. 19-06
Number of pages: 57 Posted: 23 Feb 2018 Last Revised: 13 Mar 2019
The University of Hong Kong, Simon Fraser University (SFU) - Beedie School of Business, Reichman University and Simon Fraser University - Beedie School of Business
Downloads 283 (200,892)
Citation 2

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consensus, analyst quality, forecasts, post-earnings announcement drift, stock recommendations

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Rotman School of Management Working Paper No. 2457725
Number of pages: 46 Posted: 24 Jun 2014 Last Revised: 30 Jul 2015
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University
Downloads 242 (233,761)
Citation 8

Abstract:

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Credit Default Swaps, Credit Risk, Maturity, IFRS

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Management Science, Forthcoming, Rotman School of Management Working Paper No. 2637506
Posted: 30 Jul 2015
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University

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Credit Default Swaps, Credit Risk, Maturity, IFRS

21.

The Interpretation of Unanticipated News Arrival and Analysts’ Skill

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 50 Posted: 08 May 2013 Last Revised: 12 Dec 2015
Amir Rubin, Benjamin Segal and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business, Fordham University and Reichman University
Downloads 242 (234,809)
Citation 7

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Analysts, Corporate Disclosure, Forecast Error, Unanticipated News, Timeliness, 8-K

22.

The Effect of Pay-For-Performance Compensation and Wealth Derived Income on the Growth-Income Inequality Relation in the US

Number of pages: 44 Posted: 31 Oct 2011 Last Revised: 02 Sep 2014
Amir Rubin and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business and Reichman University
Downloads 204 (275,884)

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GDP, growth, income inequality, stock market return

23.

Do Differences in Analyst Quality Matter for Investors Relying on Consensus Information?

Number of pages: 45 Posted: 12 Feb 2022
The University of Hong Kong, Simon Fraser University (SFU) - Beedie School of Business, Reichman University and Simon Fraser University - Beedie School of Business
Downloads 198 (283,479)

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consensus, analyst quality, forecasts, dispersion, post-earnings announcement drift

24.

The Impact of Earnings on the Pricing of Credit Default Swaps

NYU Working Paper No. 2451/27576
Number of pages: 37 Posted: 08 Oct 2008
University of Toronto - Rotman School of Management, New York University and Reichman University
Downloads 193 (290,118)
Citation 22

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25.

Divided We Fall

NYU Stern School of Business Forthcoming
Number of pages: 33 Posted: 09 Dec 2020
Joshua Livnat, Amir Rubin and Dan Segal
New York University, Simon Fraser University (SFU) - Beedie School of Business and Reichman University
Downloads 176 (314,884)

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Congress, Regulation, Industry

26.

Does fiduciary duty to creditors reduce debt-covenant-violation avoidance behavior?

Forthcoming in Journal of Business Finance & Accounting
Number of pages: 47 Posted: 28 Jun 2016 Last Revised: 01 Oct 2021
Shai Levi, Benjamin Segal and Dan Segal
Tel Aviv University, Fordham University and Reichman University
Downloads 174 (318,137)
Citation 1

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Debt Structuring, Director Fiduciary Duties, Board Independence

27.

Are Investors Aware of Relative Operational Inefficiency?

Number of pages: 44 Posted: 29 Oct 2022
Joshua Livnat, Dan Segal and Duo Selina Pei
New York University, Reichman University and University of Warwick - Warwick Business School
Downloads 132 (399,071)

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Operational Efficiency; Data Envelopment Analysis (DEA); Conference Calls; Analysts Forecasts; Delayed Market Reaction

Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis

Number of pages: 42 Posted: 22 Oct 2016
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University
Downloads 124 (420,000)
Citation 2

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Bullwhip, Earnings Attributes, Economic Consequences

Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis

International Journal of Production Economics (Forthcoming), Rotman School of Management Working Paper No. 4398759
Posted: 06 Apr 2023
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University

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Supply Chain Management, Bullwhip Effect, Profitability, Production Volatility, Demand Volatility, Panel Data

29.

Editor Home Bias?

Research Policy, Forthcoming
Number of pages: 47 Posted: 31 Aug 2021 Last Revised: 07 Mar 2023
Amir Rubin, Eran Rubin and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business, California State University Fresno and Reichman University
Downloads 79 (566,997)

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Civil law, Common law, Editorial Bias, EU, Home-bias, Legal origin, Productivity, Scholarly, Science

30.

Divided We Fall: Congressional Cycles, the Stock Market and Firm

Number of pages: 45 Posted: 06 Dec 2022
Joshua Livnat, Amir Rubin and Dan Segal
New York University, Simon Fraser University (SFU) - Beedie School of Business and Reichman University
Downloads 40 (781,827)

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Congress, Growth, Industry, Regulation, Stock market

31.

Divided We Fall: Congressional Cycles, the Stock Market and Firm Performance

Number of pages: 46 Posted: 23 Mar 2024
Joshua Livnat, Amir Rubin and Dan Segal
New York University, Simon Fraser University (SFU) - Beedie School of Business and Reichman University
Downloads 11 (1,045,973)

Abstract:

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Congress, Growth, Industry, Regulation, Stock market

32.

The Complementary Relationship Between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Aug 2010
University of Toronto - Rotman School of Management, Ben-Gurion University of the Negev and Reichman University

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Biotechnology, Financial and Non-Financial Information, R&D Expenditures, Sophisticated Investors

33.

The Long-Term Effects of Cross-Listing, Investor Recognition, and Ownership Structure on Valuation

The Review of Financial Studies, Vol. 22, Issue 6, pp. 2393-2421, 2009
Posted: 01 Jun 2009
Michael R. King and Dan Segal
Gustavson School Of Business and Reichman University

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G12, G15

34.

The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level

Review of Accounting Studies, Forthcoming
Posted: 22 Oct 2008
University of Toronto - Rotman School of Management, Reichman University and University of Toronto - Rotman School of Management

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Conditional Conservatism, Special Items, Return Decomposition, Ratio

35.

The Information Content of Sec Filings and Information Environment: A Variance Decomposition Analysis

Accounting Review, Forthcoming
Posted: 26 Mar 2006
University of Toronto - Rotman School of Management, New York University and Reichman University

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SEC Filings, Value Relevance, Variance Decomposition

36.

Empirical Tests of the Feltham-Ohlson (1995) Model

Posted: 13 Jan 2005
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University

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Feltham-Ohlson, Equity Valuation, Conservatism, Net Operating Assets, Growth

37.

Do Accruals Drive Firm-Level Stock Returns? A Variance Decomposition Analysis

Posted: 13 Feb 2004
Jeffrey L. Callen and Dan Segal
University of Toronto - Rotman School of Management and Reichman University

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Accruals, Valuation, Variance Decomposition

Other Papers (2)

Total Downloads: 255
1.

The Complimentary Relation between Financial and Non-Financial Information in Explaining Prices, Equity Returns and the Degree of Investor Sophistication

Number of pages: 35 Posted: 14 Jun 2005
University of Toronto - Rotman School of Management, Ben-Gurion University of the Negev and Reichman University
Downloads 167

Abstract:

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Biotech, financial information, non-financial information, value relevance, investor sophistication

2.

Does the Bullwhip Matter Economically? A Cross-Sectional Firm-Level Analysis

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 14 Aug 2018
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Reichman University
Downloads 88

Abstract:

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Bullwhip Effect