David Folsom

Weber State University (WSU) - Goddard School of Business and Economics

3801 University Circle

Ogden, UT 84408

United States

  • Weber State University (WSU) - Goddard School of Business and Economics

SCHOLARLY PAPERS

7

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3,262

SSRN CITATIONS
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Top 31,951

in Total Papers Citations

29

CROSSREF CITATIONS

6

Scholarly Papers (7)

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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, Weber State University (WSU) - Goddard School of Business and Economics, Sungkyunkwan University and Lehigh University
Downloads 1,925 (16,786)
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
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 789 (61,686)
Citation 31

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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
Weber State University (WSU) - Goddard School of Business and Economics, The University of Hong Kong and University of Calgary
Downloads 246 (238,406)

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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 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 168 (338,950)

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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
Weber State University (WSU) - Goddard School of Business and Economics, New Mexico State University and University of Central Arkansas
Downloads 89 (545,732)

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entrenchment, comparability, business segments

6.

Hedge Fund Activism and Internal Control Weaknesses

China Accounting & Finance Review, Vol. 24, No. 4, 2022
Number of pages: 19 Posted: 11 Aug 2023
David Folsom, Iftekhar Hasan, Yinjie (Victor) Shen and Fuzhao Zhou
Weber State University (WSU) - Goddard School of Business and Economics, Fordham University, Cleveland State University - Monte Ahuja College of Business and Bowling Green State University
Downloads 45 (768,524)

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Hedge fund activism, Internal control weakness, Targeting, Intervention

7.

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, Weber State University (WSU) - Goddard School of Business and Economics and University of Calgary

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