Gerald S. Martin

American University - Kogod School of Business

Associate Professor

Kogod School of Business

4400 Massachusetts Ave., N.W.

Washington, DC 20016-8044

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 734

SSRN RANKINGS

Top 734

in Total Papers Downloads

28,918

CITATIONS
Rank 2,608

SSRN RANKINGS

Top 2,608

in Total Papers Citations

214

Scholarly Papers (11)

1.

Imitation is the Sincerest Form of Flattery: Warren Buffett and Berkshire Hathaway

Number of pages: 51 Posted: 26 Sep 2005 Last Revised: 05 May 2008
Gerald S. Martin and John Puthenpurackal
American University - Kogod School of Business and University of Nevada, Las Vegas - Department of Finance
Downloads 15,528 (174)
Citation 6

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Warren Buffett, Berkshire Hathaway, efficient markets, long-term performance, investment performance, abnormal returns

2.

The Cost to Firms of Cooking the Books

Journal of Financial and Quantitative Analysis, 43, September 2008, 581-612.
Number of pages: 31 Posted: 02 Feb 2005 Last Revised: 21 Jun 2017
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,329 (2,755)
Citation 119

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Financial reporting violations, fraud, financial disclosure, penalties, reputation

3.

Proxies and Databases in Financial Misconduct Research

Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 3,313 (2,786)
Citation 1

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financial misconduct, restatements, securities class action lawsuits, AAERs

4.

Foreign Bribery: Incentives and Enforcement

Number of pages: 71 Posted: 22 Mar 2010 Last Revised: 09 Apr 2017
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 1,788 (7,987)
Citation 1

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Bribery, FCPA, penalties, financial misrepresentation, fraud

5.

The Legal Penalties for Financial Misrepresentation

Number of pages: 55 Posted: 29 Sep 2006
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 1,687 (8,741)
Citation 14

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Fraud, penalties, Securities and Exchange Commission, financial misrepresentation

6.

The Consequences to Managers for Financial Misrepresentation

Journal of Financial Economics, 88, May 2008, 193-215.
Number of pages: 52 Posted: 11 Sep 2007 Last Revised: 18 Sep 2012
Jonathan M. Karpoff, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 1,452 (11,145)
Citation 60

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Management turnover, CEO turnover, financial misrepresentation, fraud, penalties, Securities and Exchange Commission

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 26 Apr 2017
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,188 (14,991)

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whistleblowers, enforcement actions, fraud, penalties, financial reporting, Securities and Exchange Commission

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 06 May 2018
Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

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whistleblowers; enforcement actions; fraud; penalties; ļ¬nancial reporting; Securities and Exchange Commission

8.

Stock Options and Total Payout

Journal of Financial and Quantitative Analysis, 44, April 2009, 391-410
Number of pages: 35 Posted: 14 Nov 2005 Last Revised: 15 Mar 2018
Charles J. Cuny, Gerald S. Martin and John Puthenpurackal
Washington University in St. Louis - John M. Olin Business School, American University - Kogod School of Business and University of Nevada, Las Vegas - Department of Finance
Downloads 303 (92,642)
Citation 4

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Dividends, payout, executive compensation, incentives, stock options, share repurchases, issuances, earnings dilution

9.

Regulator-cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions

Number of pages: 55 Posted: 22 Mar 2012 Last Revised: 20 Jul 2018
Rebecca Files, Gerald S. Martin and Stephanie J. Rasmussen
University of Texas at Dallas, American University - Kogod School of Business and University of Texas at Arlington
Downloads 201 (140,648)

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Cooperation, Fraud, Penalties, Financial reporting, Litigation, Securities and Exchange Commission

10.

How Do Auditors Respond to FCPA Risk?

Number of pages: 53 Posted: 04 Mar 2018 Last Revised: 10 Jun 2018
Oklahoma State University - Stillwater - School of Accounting, American University - Kogod School of Business, Oklahoma State University - Stillwater - Spears School of Business and University of Kansas
Downloads 74 (298,434)

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Foreign Corrupt Practices Act, audit fees, business risk, bribery, contagion, peer firms, illegal acts, FCPA

11.

Damage Control: Changes in Disclosure Tone after Financial Misconduct

Number of pages: 58 Posted: 27 Jul 2018
Rebecca Files, Alex Holcomb, Gerald S. Martin and Paul Mason
University of Texas at Dallas, University of Texas at El Paso - College of Business Administration, American University - Kogod School of Business and Baylor University
Downloads 55 (347,930)

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Disclosure, Tone, Securities and Exchange Commission, Fraud, Reputation

Other Papers (1)

Total Downloads: 29    Citations: 0
1.

The Stock Price Response to 13F Disclosures of Positions in IPOs

Number of pages: 21 Posted: 17 Aug 2009
Roberto C. Gutierrez, Eric K. Kelley and Gerald S. Martin
University of Oregon, University of Tennessee, Knoxville and American University - Kogod School of Business
Downloads 29

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