Dana Hollie

The University of Toledo

Alan & Karen Barry Endowed Professor of Accounting, and Associate Professor of Accounting

College of Business and Innovation

2801 W. Bancroft

Toledo, OH 43606

United States

U.S. Securities and Exchange Commission

DERA / IPA - Visiting Academic Scholar

100 F Street, NE

Washington, DC, DC 20549

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 22,857

in Total Papers Downloads

2,248

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (16)

1.

The Persistence of Cash Flow Components into Future Cash Flows

Number of pages: 32 Posted: 08 May 2004
C.S. Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University - School of Accounting and Finance and The University of Toledo
Downloads 1,127 (19,680)
Citation 1

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Cash Flows, Cash Flow Prediction, Cash Flow Persistence, Core Cash Flows, Cash Flow Variability

The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and its Cash and Accrual Components

Accounting & Finance, Volume 57, Issue 1 p199-237
Number of pages: 55 Posted: 01 Apr 2013 Last Revised: 30 Aug 2018
Dana Hollie, Philip B. Shane and Qiuhong Zhao
The University of Toledo, College of William & Mary and Texas A&M University - Corpus Christi
Downloads 558 (51,566)

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Analyst Forecast, Forecasting Bias, Accrual, Free Cash Flow, Market Efficiency

The Role of Financial Analysts in Stock Market Efficiency with Respect to Annual Earnings and Its Cash and Accrual Components

Accounting & Finance, Vol. 57, Issue 1, pp. 199-237, 2017
Number of pages: 39 Posted: 19 Mar 2020
Dana Hollie, Philip B. Shane and Qiuhong Zhao
The University of Toledo, College of William & Mary and University of Missouri at Columbia
Downloads 1 (727,946)
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Accrual, Analyst forecast, Forecasting bias, Free cash flow, Market efficiency

3.

Managers’ Segment Financial Reporting Choice: An Analysis Of Firms’ Segment Reconciliations

Journal of Applied Business Research, Vol. 28, No. 6, November/December 2012
Number of pages: 63 Posted: 07 Apr 2011 Last Revised: 07 Mar 2013
Elio Alfonso, Dana Hollie and Shaokun Carol Yu
Florida International University, The University of Toledo and Northern Illinois University
Downloads 221 (148,640)
Citation 2

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SFAS No. 131, Segment Reconciliation, Segment Reporting, Determinants, GAP

4.

Earnings Revisions in SEC Filings from Prior Preliminary Announcements

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 50 Posted: 21 Jan 2011
Dana Hollie, Joshua Livnat and Benjamin Segal
The University of Toledo, New York University and Fordham University
Downloads 119 (251,441)

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market efficiency, asset pricing, earnings announcement, SEC filings, earnings revisions

5.

Early Evidence on the AS 3101 Critical Audit Matters Disclosure

Hollie, Dana. 2020. Early Evidence on the AS 3101 Critical Audit Matters Disclosure. Journal of Forensic and Investigative Accounting, Vol. 12: Issue 1, January–June, pp. 45-54.
Number of pages: 17 Posted: 14 Nov 2019 Last Revised: 01 May 2020
Dana Hollie
The University of Toledo
Downloads 113 (260,970)

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Critical audit matter, PCAOB, CAM

6.

Trading Volume Reaction to Cash Flow Restatements

Number of pages: 34 Posted: 28 Jun 2013 Last Revised: 21 Oct 2019
Florida International University, Louisiana State University, Baton Rouge, The University of Toledo and Northern Illinois University
Downloads 109 (267,697)

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Cash flow restatements, restatement, statement of cash flows, cash flows, cash flow reclassifications, volume reaction, price reaction, market reactions

7.

The Effects of Accounting Complexity and the Choice of Accounting Methods on Financial Reporting Quality: Evidence From the Oil and Gas Industry

Barber. R. and D. Hollie. 2019. The effects of accounting complexity and the choice of accounting methods on financial reporting quality: Evidence from the oil and gas industry. Journal of forensic & Investigative Accounting, Forthcoming
Posted: 31 Oct 2019 Last Revised: 02 Nov 2019
Russell Barber and Dana Hollie
University of Colorado Denver and The University of Toledo

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financial reporting quality; successful efforts; full cost; accounting choice; restatements; accounting complexity

8.

Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements

Alfonso, E., D. Hollie, and S. Yu. 2019. Cash Flow Restatements: Stock Market Reaction to Overstated versus Understated Restatements. Accounting and Finance Research. Vol. 8 (3) p.1-15.
Posted: 28 Oct 2019
Elio Alfonso, Dana Hollie and Shaokun Carol Yu
Florida International University, The University of Toledo and Northern Illinois University - Department of Accountancy

Abstract:

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cash flow restatements, cash flows, cash flow misclassifications, statement of cash flows

9.

Determinants and Economic Consequences of Cash Flow Restatements

Journal of Accounting and Public Policy, Vol. 31, No. 1, 2018
Posted: 09 Sep 2018
Florida International University, The University of Toledo, Northern Illinois University and Louisiana State University, Baton Rouge

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Trading Volume Reaction, Stock Price Reaction, Cash Flow Restatement, Statement of Cash Flows, Cash Flows, Reclassifications

10.

Do Reconciliations of Segment Earnings Affect Stock Prices?

Journal of Applied Business Research, Vol. 28, No. 5, September/October 2012
Posted: 16 Apr 2012
Dana Hollie and Shaokun Carol Yu
The University of Toledo and Northern Illinois University

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SFAS No. 131, Segment Earnings Reconciliation, Segment Reporting, Market Efficiency

11.

Do Firm-to-Segment Reconcilable Earnings Differences Affect Stock Prices?

Posted: 07 Apr 2011
Dana Hollie and Shaokun Carol Yu
The University of Toledo and Northern Illinois University

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SFAS No. 131, Firm Segment Differences, Segment Reporting, Market Efficiency

12.

Effects of Cash Flow Statement Reclassifications Pursuant to the SEC’s One-Time Allowance

Journal of Accounting and Public Policy, Forthcoming
Posted: 26 Mar 2011
Dana Hollie, Curtis Nicholls and Qiuhong Zhao
The University of Toledo, Bucknell University and Texas A&M University - Corpus Christi

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Cash flow restatements, cash flows, restatements, regulation, cash flow reclassifications

13.

A Forensic Accounting Examination of Financial Reporting Fraud at the Segment Level

Journal of Forensic and Investigative Accounting, Forthcoming
Posted: 26 Mar 2011
The University of Toledo, Bucknell University and Northern Illinois University

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segment reporting, fraud, forensic accounting, segment fraud

14.

Do Core and Non-Core Cash Flows from Operations Persist Differentially in Predicting Future Cash Flows?

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 19 Aug 2007
C.S. Agnes Cheng and Dana Hollie
Hong Kong Polytechnic University - School of Accounting and Finance and The University of Toledo

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Cash Flows, Cash Flow Prediction, Core Cash Flows, Cash Flow Variability

15.

The Impact of Nonaudit Service Fee Levels on Investors' Perceptions of Auditor Independence

Behavioral Research in Accounting, Forthcoming
Posted: 15 Nov 2006
Shawn M. Davis and Dana Hollie
Emory University and The University of Toledo

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nonaudit fees disclosure, investor perceptions, market efficiency, belief persistence

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nonaudit fees disclosure, investor perceptions, market efficiency, belief persistence