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

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

SCHOLARLY PAPERS

6

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SSRN CITATIONS
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Top 32,628

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21

CROSSREF CITATIONS

6

Scholarly Papers (6)

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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
Lucy Huajing Chen, David Folsom, Wonsun Paek and Heibatollah Sami
Villanova University, University of Texas at El Paso - Department of Accounting & Information Systems, Sungkyunkwan University and Lehigh University
Downloads 1,864 (14,607)
Citation 10

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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
David Folsom, Paul Hribar, Richard Mergenthaler and Kyle Peterson
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 743 (55,371)
Citation 21

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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 233 (210,337)

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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
Dain C. Donelson, David Folsom, John M. McInnis, Richard Mergenthaler and Kyle Peterson
University of Iowa, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 151 (309,382)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

5.

How Does Managerial Entrenchment Relate to Financial Statement Comparability?

Number of pages: 44 Posted: 10 Jun 2022
David Folsom, Rebeca Perez and Qifeng (Charles) Wu
University of Texas at El Paso - Department of Accounting & Information Systems, New Mexico State University and University of Central Arkansas
Downloads 62 (554,577)

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entrenchment, comparability, business segments

6.

Management Sales Forecasts and Firm Market Power

Journal of Accounting, Auditing & Finance (2021) 36(2): 278-303
Posted: 09 Aug 2015 Last Revised: 29 Sep 2022
Andrew Acito, David Folsom and Rong Zhao
Virginia Tech, 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