Richard Mergenthaler

University of Iowa - Henry B. Tippie College of Business

Assistant Professor

108 Pappajohn Business Building

Iowa City, IA 52242-1000

United States

SCHOLARLY PAPERS

13

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CITATIONS
Rank 4,732

SSRN RANKINGS

Top 4,732

in Total Papers Citations

111

Scholarly Papers (13)

1.

CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts

Number of pages: 42 Posted: 29 Jun 2008 Last Revised: 12 Aug 2012
Richard Mergenthaler Jr., Shivaram Rajgopal and Suraj Srinivasan
University of Iowa - Henry B. Tippie College of Business, Columbia Business School and Harvard Business School
Downloads 1,751 (5,492)
Citation 18

Abstract:

2.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia and University of Iowa - Henry B. Tippie College of Business
Downloads 984 (16,078)
Citation 37

Abstract:

Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations

3.

Principles-Based Versus Rules-Based Standards and Earnings Management

Number of pages: 42 Posted: 27 Dec 2009
Richard Mergenthaler Jr.
University of Iowa - Henry B. Tippie College of Business
Downloads 900 (14,249)
Citation 4

Abstract:

4.

Investor Sentiment and Pro Forma Earnings Disclosures

Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
Number of pages: 45 Posted: 03 Aug 2008 Last Revised: 20 Feb 2012
University of Delaware - Alfred Lerner College of Business and Economics, University of Georgia, University of Illinois at Urbana-Champaign and University of Iowa - Henry B. Tippie College of Business
Downloads 860 (21,258)
Citation 11

Abstract:

investor sentiment, pro forma earnings, corporate disclosure

5.

Rules-Based Accounting Standards and Litigation

Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
Number of pages: 61 Posted: 05 Jan 2010 Last Revised: 11 Feb 2012
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 846 (18,457)
Citation 3

Abstract:

Securities litigation, safe harbor, rules-based standards, principles-based standards

6.

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Number of pages: 55 Posted: 30 Oct 2012 Last Revised: 29 Jul 2016
Ciao-Wei Chen, Daniel W. Collins, Todd D. Kravet and Richard Mergenthaler Jr.
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 719 (10,063)
Citation 1

Abstract:

Comparability, Earnings Attributes, Mergers, Acquisitions, Capital Allocation

7.

The Effect of Governance Reforms on Financial Reporting Fraud

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 66 Posted: 29 Aug 2012 Last Revised: 15 Feb 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 706 (23,528)

Abstract:

Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia and University of Iowa - Henry B. Tippie College of Business
Downloads 571 (36,997)
Citation 27

Abstract:

pro forma earnings, street earnings, corporate disclosure, analysts' expectations

Empirical Evidence on Recent Trends in Pro Forma Reporting

Accounting Horizons, Vol. 18, No. 1, 2004
Posted: 19 Dec 2003
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia and University of Iowa - Henry B. Tippie College of Business

Abstract:

pro forma earnings, street earnings, corporate disclosure, analysts' expectations

9.

Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 01 Sep 2009 Last Revised: 30 Sep 2011
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 506 (40,659)
Citation 5

Abstract:

Meet or Beat, Earnings Discontinuities, Earnings Management, Securities Litigation, Restatements

10.

The Timeliness of Bad Earnings News and Litigation Risk

Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Number of pages: 44 Posted: 18 Jul 2010 Last Revised: 01 Jun 2012
Dain C. Donelson, John M. McInnis, Richard Mergenthaler Jr. and Yong Yu
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting, University of Iowa - Henry B. Tippie College of Business and University of Texas at Austin
Downloads 444 (45,236)
Citation 2

Abstract:

Securities litigation, disclosure, analyst forecasts, earnings news

11.

Principles-Based Standards and Earnings Attributes

Management Science, Forthcoming
Number of pages: 60 Posted: 26 Apr 2012 Last Revised: 01 Feb 2016
David Folsom, Paul Hribar, Richard Mergenthaler Jr. and Kyle Peterson
Lehigh University, University of Iowa - Henry B. Tippie College of Business, University of Iowa - Henry B. Tippie College of Business and University of Oregon - Charles H. Lundquist School of Business
Downloads 333 (41,853)
Citation 2

Abstract:

Keywords: Principles-Based Standards, Earnings Persistence, Earnings Attributes, Accounting

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 23 May 2014 Last Revised: 30 Jan 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 168 (146,351)

Abstract:

Rules-based accounting standards, standard setting, litigation, transaction complexity

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Volume 54, Issue 3, Pages 827–861, June 2016,
Posted: 26 Apr 2017
Dain C. Donelson, John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Abstract:

Rules-Based Accounting Standards, Standard Setting, Litigation, Transaction Complexity

13.

The Effects of PCAOB Inspections on Auditor-Client Relationships

Andrew Acito, Chris E. Hogan and Richard Mergenthaler Jr.
Michigan State University, Michigan State University - Department of Accounting & Information Systems and University of Iowa - Henry B. Tippie College of Business

Abstract:

PCAOB inspections, audit fees, auditor turnover