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

12

DOWNLOADS
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in Total Papers Downloads

3,802

CITATIONS
Rank 13,176

SSRN RANKINGS

Top 13,176

in Total Papers Citations

29

Scholarly Papers (12)

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 770 (30,580)
Citation 13

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

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 419 (66,528)

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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 - Department of Accounting and Georgia State University

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

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 414 (67,528)
Citation 16

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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
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

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

4.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 411 (68,761)

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earnings guidance, management earnings forecasts, initial public offerings

5.

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 - Department of Accounting and Wisconsin School of Business
Downloads 367 (78,552)

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acquisitions; earnouts; financial contracting; earnings guidance; auditors

6.

Detecting Financial Misreporting with Real Production Activity

Number of pages: 52 Posted: 22 Oct 2016 Last Revised: 01 Apr 2019
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 340 (85,828)

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

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 - Department of Accounting, University of Notre Dame and Indiana University - Kelley School of Business - Department of Accounting
Downloads 340 (85,828)

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

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 177 (165,912)

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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 - Department of Accounting
Downloads 77 (308,382)

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

9.
Downloads 177 (165,847)

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 - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 177 (165,912)

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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 - 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

10.

The Quality of Independent Analysts’ Firm Value Estimates: Recent Evidence from Price Targets

Number of pages: 51 Posted: 11 May 2017 Last Revised: 06 Dec 2018
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 125 (221,109)

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Analysts, Valuation, Forecasts, Long-Term Growth

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 93 (274,078)

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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
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

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

12.

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

Number of pages: 48 Posted: 16 Oct 2018 Last Revised: 07 Apr 2019
Kristian D. Allee, Lisa S. Anderson and Michael J. Crawley
University of Arkansas - Department of Accounting, University of Arkansas and University of Arkansas
Downloads 92 (273,881)

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