Richard Mergenthaler

Penn State University

University Park, PA 16802-3306

United States

  • Penn State University

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 4,931

SSRN RANKINGS

Top 4,931

in Total Papers Downloads

17,300

TOTAL CITATIONS
Rank 4,515

SSRN RANKINGS

Top 4,515

in Total Papers Citations

306

Scholarly Papers (20)

Actions:
Email selected abstracts
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, Shivaram Rajgopal and Suraj Srinivasan
Penn State University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Harvard Business School
Downloads 2,778 (10,431)
Citation 45

Abstract:

Loading...

2.

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Oct 2012 Last Revised: 23 Mar 2018
Ciao-Wei Chen, Daniel W. Collins, Todd D. Kravet and Richard Mergenthaler
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and Penn State University
Downloads 2,195 (15,239)
Citation 64

Abstract:

Loading...

Comparability, Earnings Attributes, Mergers, Acquisitions, Capital Allocation

3.

Principles-Based Versus Rules-Based Standards and Earnings Management

Number of pages: 42 Posted: 27 Dec 2009
Richard Mergenthaler
Penn State University
Downloads 1,856 (19,946)
Citation 21

Abstract:

Loading...

4.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University
Downloads 1,220 (37,310)
Citation 9

Abstract:

Loading...

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

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
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 1,210 (37,758)
Citation 14

Abstract:

Loading...

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

6.

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
Nerissa C. Brown, Theodore E. Christensen, W. Brooke Elliott and Richard Mergenthaler
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Illinois at Urbana-Champaign and Penn State University
Downloads 1,069 (45,266)
Citation 40

Abstract:

Loading...

investor sentiment, pro forma earnings, corporate disclosure

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
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 1,056 (46,022)
Citation 3

Abstract:

Loading...

Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

8.

Empirical Evidence on Recent Trends in Pro Forma Reporting

Downloads 864 (60,852)
Citation 25

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University
Downloads 864 (59,913)
Citation 25

Abstract:

Loading...

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

Empirical Evidence on Recent Trends in Pro Forma Reporting

Posted: 19 Dec 2003
Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Richard Mergenthaler
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

Abstract:

Loading...

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

9.

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 and Kyle Peterson
Weber State University (WSU) - Goddard School of Business and Economics, University of Iowa - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 833 (63,996)
Citation 31

Abstract:

Loading...

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

10.

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Downloads 761 (72,177)
Citation 15

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Number of pages: 61 Posted: 04 Jan 2019 Last Revised: 12 Aug 2021
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 761 (71,037)
Citation 15

Abstract:

Loading...

managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Abstract:

Loading...

managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information

11.

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 and Yong Yu
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 702 (80,135)
Citation 12

Abstract:

Loading...

Securities litigation, disclosure, analyst forecasts, earnings news

12.

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
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 659 (86,844)
Citation 10

Abstract:

Loading...

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

13.

Surrogate Measures of Operating Cash Flows and Accruals: Problems and Solutions

Number of pages: 58 Posted: 28 Nov 2017 Last Revised: 13 Nov 2023
Ciao-Wei Chen, Sam Melessa, Richard Mergenthaler and Heejin Ohn
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, Penn State University and University of Oklahoma
Downloads 443 (142,106)
Citation 2

Abstract:

Loading...

Balance Sheet Method, Surrogate Cash Flow Measures, Surrogate Accruals Measures

14.

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

Downloads 390 (164,392)
Citation 14

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
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 390 (162,811)
Citation 14

Abstract:

Loading...

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
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University

Abstract:

Loading...

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

15.

Public Peer Firm Information in Mergers and Acquisitions of Privately Held Targets

Number of pages: 56 Posted: 18 Apr 2022 Last Revised: 23 Dec 2023
Ciao-Wei Chen, Daniel W. Collins, David S. Koo and Richard Mergenthaler
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, George Mason University and Penn State University
Downloads 360 (179,746)
Citation 1

Abstract:

Loading...

peer firms; information environment; mergers and acquisitions; private firms; price informativeness

16.

Fair Value Accounting Standards and Securities Litigation

Journal of Accounting and Economics, Forthcoming
Number of pages: 55 Posted: 18 Apr 2022
Musaib Ashraf, Dain C. Donelson, John M. McInnis and Richard Mergenthaler
Michigan State University - Eli Broad College of Business, University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 352 (184,200)

Abstract:

Loading...

Fair Value Standards, Securities Litigation

17.

Measuring Cash Flows: A Guide for Researchers

Number of pages: 56 Posted: 30 Nov 2023 Last Revised: 23 Feb 2025
Ciao-Wei Chen, Samuel Melessa, Richard Mergenthaler and Heejin Ohn
University of Illinois at Urbana-Champaign - Department of Accountancy, affiliation not provided to SSRN, Penn State University and University of Oklahoma
Downloads 337 (193,128)

Abstract:

Loading...

Cash Flows, Measurement Error, Construct Validity

18.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
Dain C. Donelson, David Folsom, John M. McInnis, Richard Mergenthaler and Kyle Peterson
University of Wisconsin-Madison - Department of Accounting and Information Systems, Weber State University (WSU) - Goddard School of Business and Economics, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 179 (362,220)

Abstract:

Loading...

Interpretive Guidance, Financial Reporting Costs, Audit Fees

19.

The Verification Role of Alternative Data

Number of pages: 50 Posted: 10 Apr 2025
Matthew Ma, Jing Pan and Richard Mergenthaler
Rutgers, The State University of New Jersey - Accounting, Pennsylvania State University - Department of Accounting and Penn State University
Downloads 36 (973,329)

Abstract:

Loading...

20.

The Effects of PCAOB Inspections on Auditor-Client Relationships

Posted: 26 Jun 2017
Andrew Acito, Chris E. Hogan, Chris E. Hogan and Richard Mergenthaler
Virginia Tech - Department of Accounting and Information Systems, Michigan State UniversityMichigan State University - Department of Accounting & Information Systems and Penn State University

Abstract:

Loading...

PCAOB inspections, audit fees, auditor turnover