Sarah L. C. Zechman

University of Colorado at Boulder - Leeds School of Business

Boulder, CO 80309-0419

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 2,799

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12,525

CITATIONS
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SSRN RANKINGS

Top 3,970

in Total Papers Citations

136

Scholarly Papers (12)

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011
Catherine M. Schrand and Sarah L. C. Zechman
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 2,320 (5,329)
Citation 36

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executive overconfidence, fraud, earnings mangement, corporate governance

Executive Overconfidence and the Slippery Slope to Financial Misreporting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 49 Posted: 31 Aug 2011
Catherine M. Schrand and Sarah L. C. Zechman
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 905 (23,966)
Citation 37

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executive overconfidence, fraud, earnings management, corporate governance

2.
Downloads 1,928 ( 7,454)
Citation 58

Disclosure Tone and Shareholder Litigation

Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 51 Posted: 23 Jan 2009 Last Revised: 01 Nov 2011
Jonathan L. Rogers, Andrew Van Buskirk and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Colorado at Boulder - Leeds School of Business
Downloads 1,283 (14,115)
Citation 56

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Securities litigation, disclosure, tone, earnings announcements, insider trading

Disclosure Tone and Shareholder Litigation

Accounting Review, Vol. 86, No. 6, 2011
Number of pages: 51 Posted: 02 Nov 2011
Jonathan L. Rogers, Andrew Van Buskirk and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Colorado at Boulder - Leeds School of Business
Downloads 645 (38,230)
Citation 58

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Securities litigation, disclosure, tone, earnings announcements, insider trading

The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases

Chicago Booth Research Paper No. 08-23
Number of pages: 50 Posted: 19 Nov 2008 Last Revised: 20 Jan 2010
Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business
Downloads 886 (24,749)
Citation 9

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voluntary disclosure, financial reporting, earnings management, synthetic leases

The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases

Journal of Accounting Research, June 2010, Vol. 48 (3)
Number of pages: 49 Posted: 21 Jan 2010 Last Revised: 26 Sep 2010
Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business
Downloads 874 (25,220)
Citation 9

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voluntary disclosure, financial reporting, earnings management, synthetic leases

Run EDGAR Run: SEC Dissemination in a High-Frequency World

Chicago Booth Research Paper No. 14-36, Fama-Miller Working Paper
Number of pages: 63 Posted: 24 Oct 2014 Last Revised: 17 Feb 2017
Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 1,686 (9,150)

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Event Study, Insider trading, High Frequency Trading (HFT), EDGAR, SEC dissemination, SEC filings

Run Edgar Run: SEC Dissemination in a High-Frequency World

Journal of Accounting Research, Vol. 55, No. 2, 2017
Posted: 14 Sep 2017
Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business

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Event Study; Insider Trading; High-Frequency Trading (HFT);EDGAR; SEC Dissemination; SEC Flings

5.

The Role of the Media in Disseminating Insider-Trading News

Review of Accounting Studies, Forthcoming, Chicago Booth Research Paper No. 13-34, Fama-Miller Working Paper
Number of pages: 43 Posted: 19 Mar 2013 Last Revised: 01 Mar 2016
Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, The University of Chicago - Booth School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 1,032 (20,027)

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Insider trading, disclosure, dissemination, media

6.

The Multinational Advantage

Fama-Miller Working Paper, Chicago Booth Research Paper No. 11-37
Number of pages: 49 Posted: 28 Sep 2011 Last Revised: 20 Sep 2014
University of Chicago - Booth School of Business - Econometrics and Statistics, Dartmouth College - Accounting, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 938 (23,067)

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firm valuation, segment reporting, international accounting, multinational corporations

7.

Do Managers Tacitly Collude to Withhold Industry-Wide Bad News?

Chicago Booth Research Paper No. 13-12
Number of pages: 53 Posted: 20 Feb 2013 Last Revised: 04 Nov 2014
Jonathan L. Rogers, Catherine M. Schrand and Sarah L. C. Zechman
University of Colorado at Boulder - Leeds School of Business, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 832 (27,497)

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voluntary disclosure, collusion, readability

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Number of pages: 46 Posted: 18 Jul 2007 Last Revised: 20 Nov 2011
Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 365 (78,402)
Citation 15

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Executive compensation, relative performance evaluation, equity grants

Explicit Relative Performance Evaluation in Performance-Vested Equity Grants

Review of Accounting Studies, Vol. 14, No. 2-3, 2009
Number of pages: 53 Posted: 24 Jan 2009
Mary Ellen Carter, Christopher D. Ittner and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business
Downloads 173 (169,400)
Citation 15

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Compensation, equity incentives, relative performance, corporate governance

Facilitating Tacit Collusion: A New Perspective on Common Ownership and Voluntary Disclosure

Number of pages: 61 Posted: 08 May 2019
Andrea Pawliczek, A. Nicole Skinner and Sarah L. C. Zechman
University of Missouri at Columbia - School of Accountancy, University of Colorado at Boulder, Leeds School of Business, Department of Accounting and University of Colorado at Boulder - Leeds School of Business
Downloads 58 (359,805)

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Disclosure, common ownership, horizontal shareholding, tacit collusion

10.

Changes in Bonus Contracts in the Post-Sarbanes-Oxley Era

Review of Accounting Studies, Vol. 14, No. 4, 2009
Number of pages: 43 Posted: 21 Nov 2007 Last Revised: 23 Apr 2009
Mary Ellen Carter, Luann J. Lynch and Sarah L. C. Zechman
Boston College - Department of Accounting, University of Virginia - Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 345 (84,405)
Citation 16

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Executive compensation, bonuses, Sarbanes-Oxley

Bridging the Gap: Evidence from Externally Hired CEOs

Number of pages: 81 Posted: 23 Jan 2018
Yonca Ertimur, Caleb Rawson, Jonathan L. Rogers and Sarah L. C. Zechman
University of Colorado at Boulder - Department of Accounting, University of Arkansas - Department of Accounting, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 112 (240,996)

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Corporate Governance, CEO Compensation, CEO Turnover, Employment Gaps

Bridging the Gap: Evidence from Externally Hired CEOS

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Yonca Ertimur, Caleb Rawson, Jonathan L. Rogers and Sarah L. C. Zechman
University of Colorado at Boulder - Department of Accounting, University of Arkansas - Department of Accounting, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business

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Corporate Governance; CEO Turnover; CEO Compensation; Executive Labor Market; Employment Gaps

12.

Why can’t I trade? Exchange discretion in calling halts

Number of pages: 60 Posted: 14 Jul 2017 Last Revised: 27 Aug 2018
Nathan T. Marshall, Jonathan L. Rogers and Sarah L. C. Zechman
University of Colorado at Boulder - Department of Accounting, University of Colorado at Boulder - Leeds School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 71 (319,714)

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