Kristian D. Allee

University of Arkansas, Fayetteville - Department of Accounting

Associate Professor and Doyle Z. Williams Chair in Professional Accounting

University of Arkansas

Business Building 458

Fayetteville, AR 72701

United States

  • University of Arkansas, Fayetteville - Department of Accounting

    • Email
    • Tel: 479-575-5227
SCHOLARLY PAPERS

26

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Top 6,393

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201

Scholarly Papers (26)

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1.

The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses

Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 14 May 2014
Kristian D. Allee and Teri Lombardi Yohn
University of Arkansas, Fayetteville - Department of Accounting and Emory University Goizueta Business School
Downloads 1,123 (42,408)
Citation 53

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discretionary use and sophistication of financial statements, privately-held small businesses

2.

Principal Component Analysis and Factor Analysis in Accounting Research

Number of pages: 81 Posted: 25 Oct 2021 Last Revised: 14 Feb 2022
Kristian D. Allee, Chuong Do and Fellipe G. Raymundo
University of Arkansas, Fayetteville - Department of Accounting, University of Nevada, Reno and University of Arkansas, Sam M. Walton College of Business, William Dillard Department of Accounting
Downloads 915 (56,419)

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Factor analysis, principal component analysis, data reduction techniques, SAS, Stata

3.

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Downloads 741 (75,100)
Citation 28

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Number of pages: 46 Posted: 07 Jan 2014 Last Revised: 05 Feb 2015
Kristian D. Allee and Matthew D. DeAngelis
University of Arkansas, Fayetteville - Department of Accounting and Georgia State University
Downloads 741 (73,904)
Citation 28

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voluntary disclosure, conference calls, narrative structure, tone, analysts

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Journal of Accounting Research, Vol. 53, No. 2, 2015
Posted: 03 Mar 2016
Kristian D. Allee and Matthew D. DeAngelis
University of Arkansas, Fayetteville - Department of Accounting and Georgia State University

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voluntary disclosure, conference calls, narrative structure, tone, analysts

4.

The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 10 Sep 2019
Kristian D. Allee, Theodore E. Christensen, Bryan S. Graden and Kenneth J. Merkley
University of Arkansas, Fayetteville - Department of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Southern Utah University and Indiana University - Kelley School of Business
Downloads 710 (79,355)
Citation 15

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earnings guidance, management earnings forecasts, initial public offerings

5.

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Downloads 632 (91,909)
Citation 2

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 22 Oct 2016 Last Revised: 06 Feb 2021
Kristian D. Allee, Bok Baik and Yongoh Roh
University of Arkansas, Fayetteville - Department of Accounting, Seoul National University and McGill University - Desautels Faculty of Management
Downloads 632 (90,654)
Citation 2

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Financial misreporting; Fraud; Nonfinancial information; Forensic economics; Accrual accounting; Real production

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Contemporary Accounting Research, Forthcoming
Posted: 22 Mar 2021
Kristian D. Allee, Bok Baik and Yongoh Roh
University of Arkansas, Fayetteville - Department of Accounting, Seoul National University and McGill University - Desautels Faculty of Management

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financial misreporting, fraud, nonfinancial information, forensic economics, accrual accounting, real production

6.

Contextualization of Numbers in Earnings Conference Calls

Number of pages: 60 Posted: 16 Jun 2021 Last Revised: 05 May 2023
Kristian D. Allee, Chuong Do and Huy Do
University of Arkansas, Fayetteville - Department of Accounting, University of Nevada, Reno and City University of NY, Baruch College, Zicklin School of Business
Downloads 589 (100,803)
Citation 1

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textual analysis, strategic disclosure, conference calls, analysts’ forecasts, insider trading, restatements

7.

Private versus Public Corporate Ownership: Implications for Future Long-Term Changes in Profitability

Kelley School of Business Research Paper No. 2014-16
Number of pages: 50 Posted: 07 Jan 2014 Last Revised: 25 May 2019
Kristian D. Allee, Brad A. Badertscher and Teri Lombardi Yohn
University of Arkansas, Fayetteville - Department of Accounting, University of Notre Dame and Emory University Goizueta Business School
Downloads 539 (112,725)
Citation 7

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private firms, profitability, future performance, short-termism, and ownership structure

8.

Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure?

Number of pages: 81 Posted: 23 Aug 2019 Last Revised: 03 Feb 2022
Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe and Andrew T. Pierce
University of Arkansas, Fayetteville - Department of Accounting, University of Pennsylvania - The Wharton School, University of Kentucky - Von Allmen School of Accountancy and J. Mack Robinson College of Business, Georgia State University
Downloads 517 (118,433)
Citation 14

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Regulation Fair Disclosure; SEC enforcement; Siebel Systems; institutional investors; selective disclosure; informed trading.

9.

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Downloads 505 (122,075)
Citation 19

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Number of pages: 39 Posted: 04 Jan 2004
Kristian D. Allee, Neil Bhattacharya, Ervin L. Black and Theodore E. Christensen
University of Arkansas, Fayetteville - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 505 (120,539)
Citation 19

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Accounting, Organizations and Society, Forthcoming
Posted: 29 Sep 2006
Kristian D. Allee, Neil Bhattacharya, Ervin L. Black and Theodore E. Christensen
University of Arkansas, Fayetteville - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

10.

Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 31 Aug 2011 Last Revised: 23 Sep 2018
Kristian D. Allee and Daniel Wangerin
University of Arkansas, Fayetteville - Department of Accounting and Wisconsin School of Business
Downloads 486 (127,853)
Citation 11

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acquisitions; earnouts; financial contracting; earnings guidance; auditors

11.

Product Market Competition, Disclosure Framing, and Casting in Earnings Conference Calls

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 23 Mar 2020 Last Revised: 22 Mar 2021
Kristian D. Allee, Chuong Do and Mikhail Sterin
University of Arkansas, Fayetteville - Department of Accounting, University of Nevada, Reno and Texas State University
Downloads 481 (129,428)
Citation 20

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product market competition; proprietary costs; disclosure framing; conference calls.

12.

The Characteristics, Valuation Methods, and Information Use of Valuation Specialists

Kelley School of Business Research Paper No. 2020-62
Number of pages: 69 Posted: 23 Mar 2020
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Teri Lombardi Yohn
University of Arkansas, Fayetteville - Department of Accounting, Utah State University - Huntsman School of Business - School of Accountancy, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 456 (138,161)

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Valuation, Valuation Specialists, Private Company, Valuation Model Choice

13.

Financial Analysts’ Preferences Regarding Income Statement Presentation

Number of pages: 56 Posted: 28 Mar 2022 Last Revised: 29 Feb 2024
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Teri Lombardi Yohn
University of Arkansas, Fayetteville - Department of Accounting, Utah State University - Huntsman School of Business - School of Accountancy, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 409 (156,737)
Citation 1

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financial reporting; accounting standard setting; presentation format; GAAP.

14.

The Impact of Linguistic Distance and Financial Reporting Readability on Foreign Holdings of U.S. Stocks

Number of pages: 56 Posted: 16 Oct 2018 Last Revised: 11 Sep 2023
Kristian D. Allee, Lisa S. Anderson and Michael J. Crawley
University of Arkansas, Fayetteville - Department of Accounting, Cal Poly and University of Arkansas
Downloads 391 (164,422)
Citation 1

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Linguistic distance; financial reporting readability; foreign investors; U.S. stocks; U.S. Treasuries; consumption

15.

Disclosure 'Scriptability'

Downloads 378 (171,303)
Citation 20

Disclosure 'Scriptability'

Journal of Accounting Research, Forthcoming
Number of pages: 94 Posted: 04 Oct 2017 Last Revised: 05 Feb 2018
Kristian D. Allee, Matthew D. DeAngelis and James Moon
University of Arkansas, Fayetteville - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 378 (169,647)
Citation 20

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disclosure, textual analysis, financial reporting, information processing costs, high-frequency trading, XBRL

Disclosure 'Scriptability'

Journal of Accounting Research, Vol. 56, No. 2, 2018, Georgia Tech Scheller College of Business Research Paper No. 18-30
Posted: 02 Aug 2018
Kristian D. Allee, Matthew D. DeAngelis and James Moon
University of Arkansas, Fayetteville - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business

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Disclosure; Textual Analysis; FInancial Reporting; Information Pro-Cessing Costs; High-Frequency Trading; XBRL

16.

Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings

Downloads 371 (174,419)
Citation 2

Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings

Number of pages: 48 Posted: 06 May 2010 Last Revised: 27 Dec 2011
Kristian D. Allee
University of Arkansas, Fayetteville - Department of Accounting
Downloads 241 (272,959)
Citation 1

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Equity Risk Premium, Analyst Following, Risk Measurement, and Earnings Forecasts

Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings

Number of pages: 48 Posted: 09 May 2010 Last Revised: 27 Dec 2011
Kristian D. Allee
University of Arkansas, Fayetteville - Department of Accounting
Downloads 130 (477,202)
Citation 1

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Equity Risk Premium, Analyst Following, Risk Measurement, and Earnings Forecasts

17.

Can Analysts Elicit Useful Information by Asking Unique Questions in Earnings Conference Calls?

Forthcoming at European Accounting Review
Number of pages: 62 Posted: 12 Apr 2024
Kristian D. Allee, Chuong Do and Huy Do
University of Arkansas, Fayetteville - Department of Accounting, University of Nevada, Reno and City University of NY, Baruch College, Zicklin School of Business
Downloads 317 (206,989)

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Analysts, Forecast Revisions, Conference Calls, Forecast Accuracy, Textual Analysis

18.

Earnings Season Reporting Order and Differential Disclosure: Evidence from Conference Calls

Number of pages: 56 Posted: 15 Oct 2022 Last Revised: 17 Oct 2023
Kristian D. Allee, Joe López-Vilaró and Caleb Rawson
University of Arkansas, Fayetteville - Department of Accounting, University of Arkansas and University of Arkansas, Fayetteville - Department of Accounting
Downloads 283 (233,613)

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Conference Calls, Earnings Season, Disclosure, Topic Modeling

19.

No News is Bad News: Local News Intensity and Firms’ Information Environments

Review of Accounting Studies
Number of pages: 47 Posted: 15 Oct 2022 Last Revised: 19 Sep 2023
Kristian D. Allee, Ryan Cating and Caleb Rawson
University of Arkansas, Fayetteville - Department of Accounting, University of Central Arkansas and University of Arkansas, Fayetteville - Department of Accounting
Downloads 257 (257,628)
Citation 6

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Local News, Information Environment, Analysts, Volatility

20.

Supply Chain Information Disclosure: Costs and Benefits of Public and Private Corporate Communication

Number of pages: 76 Posted: 07 May 2024 Last Revised: 22 May 2025
Kristian D. Allee, Florian Eugster and Yi Zhang
University of Arkansas, Fayetteville - Department of Accounting, University of St. Gallen - Institute of Accounting, Control and Auditing and University of St. Gallen (HSG)
Downloads 199 (329,997)

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private communication, public disclosure, supply chain information disclosure, voluntary disclosure, corporate site visits

21.

Trust and Disclosure Transparency in Financial Reporting of Government Agencies

Number of pages: 60 Posted: 05 Sep 2019
Kristian D. Allee, Bok Baik, Seung-Youb Han and Bong Hwan Kim
University of Arkansas, Fayetteville - Department of Accounting, Seoul National University, Seoul National University and Seoul National University - Graduate School of Public Administration
Downloads 196 (334,696)

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Government Accounting, Trust, Culture, Transparency, Accounting errors, Disaggregation

22.

Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign Investors

Number of pages: 64 Posted: 13 Oct 2023 Last Revised: 10 Dec 2024
Kristian D. Allee, Tami Dinh and Arthur Stenzel
University of Arkansas, Fayetteville - Department of Accounting, University of St. Gallen, Institute of Accounting, Control, Auditing and NHH Norwegian School of Economics - Department of Accounting, Auditing and Law
Downloads 141 (445,310)

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accounting comparability, private firms, economic effects, cross-border investment

23.

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Downloads 140 (455,712)
Citation 1

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
University of Arkansas, Fayetteville - Department of Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 140 (456,807)
Citation 1

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non-income taxes, real activities management, property taxes, crude oil, inventory

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Contemporary Accounting Research, Forthcoming
Posted: 14 Dec 2011 Last Revised: 14 May 2014
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
University of Arkansas, Fayetteville - Department of Accounting, University of Wisconsin-Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

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non-income taxes, real activities management, property taxes, crude oil, inventory

24.

The Production Possibilities Frontier and Future Firm Performance

Number of pages: 47 Posted: 27 Jun 2024
Ahmed M. Abdalla, Kristian D. Allee, Dimos Andronoudis and Michael J. Crawley
Monash University - Department of Accounting, University of Arkansas, Fayetteville - Department of Accounting, Fathom Financial Consulting and University of Arkansas
Downloads 121 (502,877)

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Production possibilities frontier, consumption, investment, macroeconomy, earnings, returns

25.

Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?

Journal of Accounting Research, Volume 60, Issue 4 (2022)
Posted: 03 Nov 2022
Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe and Andrew T. Pierce
University of Arkansas, Fayetteville - Department of Accounting, University of Pennsylvania - The Wharton School, University of Kentucky - Von Allmen School of Accountancy and J. Mack Robinson College of Business, Georgia State University

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Regulation Fair Disclosure; SEC enforcement; Siebel Systems; institutional investors; selective disclosure; informed trading

26.

Independent and Investment-Bank Analysts’ Target Prices

Posted: 11 May 2017 Last Revised: 04 Apr 2022
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Stephannie Larocque
University of Arkansas, Fayetteville - Department of Accounting, Utah State University - Huntsman School of Business - School of Accountancy, University of Texas at El Paso and University of Notre Dame - Mendoza College of Business

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Analysts, Valuation, Forecasts, Independent, Investment Bank