Kristian D. Allee

University of Arkansas - Department of Accounting

Associate Professor and Garrison/Wilson Chair in Accounting

University of Arkansas

Business Building 458

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

11

DOWNLOADS
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CITATIONS
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SSRN RANKINGS

Top 13,233

in Total Papers Citations

29

Scholarly Papers (11)

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 - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 578 (29,665)
Citation 13

Abstract:

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

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

Number of pages: 39 Posted: 04 Jan 2004
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 392 (61,448)
Citation 16

Abstract:

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
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting

Abstract:

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

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 - Department of Accounting and Georgia State University
Downloads 344 (71,718)

Abstract:

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 - Department of Accounting and Georgia State University

Abstract:

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

4.

Earnings Predictability, Auditor Verification, and Financial Contracting: Evidence from Earnouts and SFAS 141(R)

Number of pages: 54 Posted: 31 Aug 2011 Last Revised: 01 Nov 2016
Kristian D. Allee and Daniel Wangerin
University of Arkansas - Department of Accounting and Michigan State University
Downloads 255 (78,243)

Abstract:

acquisitions; earnouts; financial contracting; earnings guidance; auditors

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 - Department of Accounting
Downloads 162 (155,427)

Abstract:

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 - Department of Accounting
Downloads 63 (301,745)

Abstract:

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

6.

Private versus Public Corporate Ownership: Implications for Future Profitability

Kelley School of Business Research Paper No. 2014-16
Number of pages: 50 Posted: 07 Jan 2014 Last Revised: 16 Jun 2015
Kristian D. Allee, Brad A. Badertscher and Teri Lombardi Yohn
University of Arkansas - Department of Accounting, University of Notre Dame and Indiana University - Kelley School of Business - Department of Accounting
Downloads 144 (103,742)

Abstract:

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

7.

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

Number of pages: 51 Posted: 23 Dec 2014 Last Revised: 27 Sep 2017
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Southern Utah University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 128 (80,159)

Abstract:

earnings guidance, management earnings forecasts, initial public offerings

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
University of Arkansas - 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 88 (247,885)

Abstract:

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
University of Arkansas - 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

Abstract:

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

9.

Disclosure 'Scriptability'

Number of pages: 92 Posted: 04 Oct 2017
Kristian D. Allee, Matthew D. DeAngelis and James R. Moon Jr.
University of Arkansas - Department of Accounting, Georgia State University and Georgia State University - School of Accountancy
Downloads 0 (348,435)

Abstract:

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

10.

Independent Analysts’ Estimates of Firm Value

University of Alberta School of Business Research Paper No. 2017-304
Number of pages: 54 Posted: 11 May 2017
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Texas at El Paso and University of Notre Dame - Mendoza College of Business
Downloads 0 (253,209)

Abstract:

Analysts, Valuation, Forecasts, Long-Term Growth, Cost of Capital

11.

Detecting Financial Misreporting with Real Production Activity

Number of pages: 49 Posted: 22 Oct 2016 Last Revised: 19 Oct 2017
Kristian D. Allee, Bok Baik and Yongoh Roh
University of Arkansas - Department of Accounting, Seoul National University and New York University (NYU), Leonard N. Stern School of Business
Downloads 0 (119,206)

Abstract:

Financial misreporting, Nonfinancial information, Accrual accounting, Real production