David Folsom

University of Texas at El Paso - Department of Accounting & Information Systems

University Library - Acquisitions Department

500 West University Avenue

El Paso, TX 79968

United States

SCHOLARLY PAPERS

5

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SSRN CITATIONS
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Top 46,737

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Scholarly Papers (5)

1.

Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings

Accounting Horizons, Forthcoming
Number of pages: 51 Posted: 21 Feb 2007 Last Revised: 22 May 2014
Villanova University, University of Texas at El Paso - Department of Accounting & Information Systems, Sungkyunkwan University and Lehigh University
Downloads 1,747 (9,066)
Citation 4

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Accounting conservatism; Conditional conservatism; Unconditional conservatism; Earnings persistence; Pricing multiples

2.

Principles-Based Standards and Earnings Attributes

Management Science, Forthcoming
Number of pages: 60 Posted: 26 Apr 2012 Last Revised: 01 Feb 2016
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Henry B. Tippie College of Business, The University of Arizona - Eller College of Management and University of Oregon - Charles H. Lundquist School of Business
Downloads 617 (42,324)
Citation 10

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

3.

Effect of Investor Sentiment on the Stock Market Reaction to Earnings News: The Case of Loss Firms

Number of pages: 39 Posted: 22 May 2015
David Folsom, Xu Li and Rong Zhao
University of Texas at El Paso - Department of Accounting & Information Systems, The University of Hong Kong and University of Calgary
Downloads 193 (157,131)

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Investor sentiment; Loss firms; Earnings response coefficient

4.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
University of Texas at Austin - Red McCombs School of Business, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, The University of Arizona - Eller College of Management and University of Oregon - Charles H. Lundquist School of Business
Downloads 107 (253,283)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

5.

Management Sales Forecasts and Firm Market Power

Forthcoming in Journal of Accounting, Auditing & Finance
Posted: 09 Aug 2015 Last Revised: 31 Mar 2019
Andrew Acito, David Folsom and Rong Zhao
Michigan State University, University of Texas at El Paso - Department of Accounting & Information Systems and University of Calgary

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sales guidance, management forecasts, market power, voluntary disclosure, product market competition