W. Brooke Elliott

University of Illinois at Urbana-Champaign

Professor

1206 South Sixth Street

Champaign, IL 61820

United States

  • University of Illinois at Urbana-Champaign

SCHOLARLY PAPERS

30

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Top 3,931

in Total Papers Downloads

16,842

SSRN CITATIONS
Rank 2,943

SSRN RANKINGS

Top 2,943

in Total Papers Citations

448

CROSSREF CITATIONS

117

Scholarly Papers (30)

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1.

How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account

University of Washington Working Paper
Number of pages: 41 Posted: 17 Feb 2003
David Burgstahler, W. Brooke Elliott and Michelle Hanlon
University of Washington, University of Illinois at Urbana-Champaign and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,894 (15,352)
Citation 18

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deferred taxes, valuation allowance, net deferred tax asset

2.

What are You Saying? Using Topic to Detect Financial Misreporting

Downloads 1,610 (19,762)
Citation 16

What are You Saying? Using Topic to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming, 27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 67 Posted: 05 Jul 2016 Last Revised: 03 Dec 2019
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
University of Illinois at Urbana-Champaign, Singapore Management University - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 1,610 (19,425)
Citation 16

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Topic, Disclosure, Latent Dirichlet Allocation, Financial Misreporting

What Are You Saying? Using topic to Detect Financial Misreporting

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
University of Illinois at Urbana-Champaign, Singapore Management University - School of Accountancy and University of Illinois at Urbana-Champaign

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topic modeling; disclosure; latent Dirichlet allocation; financial misreporting

3.

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use

Downloads 1,291 (27,487)
Citation 47

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use

Number of pages: 59 Posted: 31 May 2015 Last Revised: 26 Apr 2018
W. Brooke Elliott, Stephanie M. Grant and Frank D. Hodge
University of Illinois at Urbana-Champaign, University of Washington and University of Washington - Michael G. Foster School of Business
Downloads 1,291 (27,027)
Citation 47

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social media, Twitter, social bond, trust, investment decisions, negative earnings surprise, repeated information

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use

Journal of Accounting Research, Vol. 56, No. 5, 2018
Posted: 23 May 2019
W. Brooke Elliott, Stephanie M. Grant and Frank D. Hodge
University of Illinois at Urbana-Champaign, University of Washington and University of Washington - Michael G. Foster School of Business

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social media; Twitter; social bond; trust; investment decisions;negative earnings surprise; repeated information

4.

Investor Sentiment and Pro Forma Earnings Disclosures

Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
Number of pages: 45 Posted: 03 Aug 2008 Last Revised: 20 Feb 2012
Nerissa C. Brown, Theodore E. Christensen, Theodore E. Christensen, W. Brooke Elliott and Richard Mergenthaler
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Illinois at Urbana-Champaign and Penn State University
Downloads 1,027 (38,242)
Citation 29

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investor sentiment, pro forma earnings, corporate disclosure

5.

Mitigating the Unintended Effect of Corporate Social Responsibility Performance on Investors’ Estimates of Fundamental Value

Accounting Review, Forthcoming
Number of pages: 39 Posted: 15 Jun 2011 Last Revised: 01 Dec 2014
W. Brooke Elliott, Kevin E. Jackson, Mark E. Peecher and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy, University of Illinois at Urbana-Champaign and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 943 (43,151)
Citation 39

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fundamental value, nonfinancial performance, investor, affect as information

6.

Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information

Number of pages: 50 Posted: 19 Sep 2014 Last Revised: 09 Aug 2016
H. Scott Asay, W. Brooke Elliott and Kristina M. Rennekamp
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign and SC Johnson Graduate School of Management
Downloads 909 (45,360)
Citation 23

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voluntary disclosure, readability, information search, information processing

7.

How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 19 Apr 2014 Last Revised: 30 Mar 2016
W. Brooke Elliott, Stephanie M. Grant and Kristina M. Rennekamp
University of Illinois at Urbana-Champaign, University of Washington and SC Johnson Graduate School of Management
Downloads 870 (48,141)
Citation 9

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disclosure style, presentation effects, corporate social responsibility, investor numeracy

8.

Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?

Number of pages: 35 Posted: 09 Feb 2004
W. Brooke Elliott
University of Illinois at Urbana-Champaign
Downloads 698 (64,775)
Citation 59

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Analysts, non-professional investors, pro forma earnings, reconciliations

9.

Do Investors Value Higher Financial-Reporting Quality, and Can Expanded Audit Reports Unlock This Value?

Elliott, W.B., K. Fanning, and M.E. Peecher, Do Investors Value Higher Financial-Reporting Quality, and Can Expanded Audit Reports Unlock This Value?, The Accounting Review, Forthcoming, March 2020
Number of pages: 55 Posted: 11 Mar 2018 Last Revised: 20 Oct 2020
W. Brooke Elliott, Kirsten Fanning and Mark E. Peecher
University of Illinois at Urbana-Champaign, DePaul University and University of Illinois at Urbana-Champaign
Downloads 649 (71,106)
Citation 14

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Willingness to Pay, Fundamental Value, Audit Reports, Financial Reporting Quality

10.

Using Online Video to Announce a Restatement: Influences on Investment Decisions and the Mediating Role of Trust

The Accounting Review, March 2012
Number of pages: 40 Posted: 05 Sep 2009 Last Revised: 01 Aug 2011
W. Brooke Elliott, Frank D. Hodge and Lisa M. Sedor
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business and DePaul University
Downloads 611 (76,638)
Citation 17

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trust, investor, investment decision, responsibility, disclosure venue, online video

11.

How Do Non-GAAP Image Tweets Influence Investor Judgments?

Number of pages: 35 Posted: 27 Jan 2018 Last Revised: 04 Apr 2022
Nerissa C. Brown, W. Brooke Elliott and Stephanie M. Grant
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Washington
Downloads 531 (91,314)
Citation 1

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Non-GAAP Earnings, Image, Social Media, Twitter, Investment Decisions

12.

The Timing of Quarterly 'Pro Forma' Earnings Announcements

Journal of Business Finance & Accounting 39 (3/4): 315-359, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 50 Posted: 18 Sep 2006 Last Revised: 04 Jun 2015
Nerissa C. Brown, Theodore E. Christensen, Theodore E. Christensen and W. Brooke Elliott
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Illinois at Urbana-Champaign
Downloads 505 (97,107)
Citation 5

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Earnings announcement timing, Pro forma earnings, Adjusted earnings

13.

Navigating Through the Crowd: How Do Investors Assess Contributor Credibility and Make Investment Judgments on Social Media Platforms?

Number of pages: 38 Posted: 05 Apr 2017 Last Revised: 10 Aug 2018
W. Brooke Elliott, Brian Gale and Stephanie M. Grant
University of Illinois at Urbana-Champaign, University of Washington - Department of Accounting and University of Washington
Downloads 468 (106,395)
Citation 1

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Network Oversight, Contributor Publication Experience, Ownership Status, Source Credibility, Satisficing, Social Media Platform

14.

Does Concrete Language in Disclosures Increase Willingness to Invest?

Number of pages: 42 Posted: 29 Apr 2014
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 468 (106,395)
Citation 21

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corporate disclosure, local bias, concrete language, investor comfort, psychological distance

15.

Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 13 Sep 2008 Last Revised: 16 Aug 2012
W. Brooke Elliott, Susan D. Krische and Mark E. Peecher
University of Illinois at Urbana-Champaign, affiliation not provided to SSRN and University of Illinois at Urbana-Champaign
Downloads 466 (106,978)
Citation 7

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analysts, expected mispricing, institutional investor, disclosure transparency

16.

News or Noise: Mobile Internet Technology and Stock Market Activity

Number of pages: 43 Posted: 15 May 2020 Last Revised: 04 Apr 2022
Nerissa C. Brown, W. Brooke Elliott, Russ Wermers and Roger M. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Maryland - Robert H. Smith School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 448 (112,047)
Citation 3

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mobile technology, investor activity, stock market liquidity, limited attention, distraction

17.

Does Highlighting Concrete Language in Disclosures Mitigate Home Bias?

Number of pages: 37 Posted: 13 Jun 2012 Last Revised: 23 Oct 2012
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 381 (135,098)
Citation 2

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home bias, corporate disclosure, investor comfort, concrete language, psychological distance

18.

When are Graduate Business Students a Reasonable Proxy for Nonprofessional Investors?

Number of pages: 50 Posted: 21 Jun 2004
W. Brooke Elliott, Frank D. Hodge, Maarten Pronk and S. Jane (Kennedy) Jollineau
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Chapman University - The George L. Argyros School of Business & Economics
Downloads 377 (136,662)
Citation 11

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Investor sophistication, behavioral research in accounting, stock options

19.

Asymmetric Motivated Reasoning in Investor Judgment

Number of pages: 49 Posted: 12 Apr 2017 Last Revised: 03 Mar 2023
W. Brooke Elliott, Jessen L. Hobson, Ben W. Van Landuyt and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Arizona and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 365 (141,630)
Citation 1

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motivated reasoning, incentives, investors, short selling, uncertainty

20.

The Association between Nonprofessional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience*

Number of pages: 40 Posted: 02 Oct 2005
W. Brooke Elliott, Frank D. Hodge and Kevin E. Jackson
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 355 (146,053)
Citation 13

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Nonprofessional Investors, Information Choice, Unfiltered Information

21.

The Influence of Sensitivity Disclosures on Investor Judgments

Number of pages: 35 Posted: 22 Jul 2007 Last Revised: 26 Feb 2008
W. Brooke Elliott, Kevin E. Jackson and Steven D. Smith
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy and Brigham Young University
Downloads 350 (148,292)
Citation 2

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sensitivity disclosure, reliability, judgment and decision-making, nonprofessional investor

22.

The Paradoxical Behavioral Effects of a Directional Goal on Risk Perceptions and Valuation Judgments

Number of pages: 45 Posted: 25 May 2014 Last Revised: 20 Apr 2016
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 303 (172,842)
Citation 1

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directional goals; risk perceptions; valuation; investors

23.

Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets

Downloads 291 (180,343)
Citation 18

Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets

Number of pages: 55 Posted: 25 Dec 2012 Last Revised: 01 Mar 2015
W. Brooke Elliott, Jessen L. Hobson and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 291 (179,302)
Citation 18

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earnings metrics, bounded rationality, information search, fundamental value, market price efficiency, laboratory markets

Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets

Journal of Accounting Research, Vol. 53, No. 3, 2015
Posted: 03 Jul 2015
W. Brooke Elliott, Jessen L. Hobson and Brian J. White
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and Cornell University - Samuel Curtis Johnson Graduate School of Management

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earnings metrics; bounded rationality; information search; fundamental value; market price efficiency; laboratory markets

24.

The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency

Downloads 283 (185,574)
Citation 3

The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency

Number of pages: 50 Posted: 16 Jun 2019 Last Revised: 27 Aug 2020
W. Brooke Elliott, Brian Gale and Jessen L. Hobson
University of Illinois at Urbana-Champaign, University of Washington - Department of Accounting and University of Illinois at Urbana-Champaign
Downloads 283 (184,574)
Citation 3

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information push, value relevance, value estimate accuracy, market price efficiency

The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
W. Brooke Elliott, Brian Gale and Jessen L. Hobson
University of Illinois at Urbana-Champaign, University of Washington - Department of Accounting and University of Illinois at Urbana-Champaign

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information push, value relevance, information processing, value estimate accuracy, market price efficiency

25.

Trader Participation in Disclosure: Implications of Interactions with Management

Downloads 267 (196,839)

Trader Participation in Disclosure: Implications of Interactions with Management

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 19 Jul 2017 Last Revised: 03 May 2019
W. Brooke Elliott, Stephanie M. Grant and Jessen L. Hobson
University of Illinois at Urbana-Champaign, University of Washington and University of Illinois at Urbana-Champaign
Downloads 267 (195,848)
Citation 6

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social media, conference calls, investor participation, bounded rationality, information search, fundamental value, market price efficiency, laboratory markets

Trader Participation in Disclosure: Implications of Interactions with Management

Contemporary Accounting Research, Forthcoming
Posted: 20 Jun 2019
W. Brooke Elliott, Stephanie M. Grant and Jessen L. Hobson
University of Illinois at Urbana-Champaign, University of Washington and University of Illinois at Urbana-Champaign

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social media, conference calls, investor participation, information search, fundamental value, bounded rationality, laboratory markets, market price efficiency

26.

Are MBA Students a Good Proxy for Non-Professional Investors?

Downloads 261 (201,329)

Are MBA Students a Good Proxy for Non-Professional Investors?

Number of pages: 47 Posted: 12 Sep 2004
W. Brooke Elliott, Frank D. Hodge, S. Jane (Kennedy) Jollineau and Maarten Pronk
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business, Chapman University - The George L. Argyros School of Business & Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 261 (200,394)
Citation 77

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sophistication, behavioral research in accounting, stock options

Are MBA Students a Good Proxy for Non-Professional Investors?

Accounting Review, Vol. 82, No. 1, 2007
Posted: 20 Jul 2006
W. Brooke Elliott, Frank D. Hodge, S. Jane (Kennedy) Jollineau and Maarten Pronk
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business, Chapman University - The George L. Argyros School of Business & Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

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sophistication, behavioral research in accounting, stock options

27.

Using Online Video to Announce a Restatement: Influences on Investor Trust and Investment Decisions*

Number of pages: 49 Posted: 03 Sep 2009
W. Brooke Elliott, Frank D. Hodge and Lisa M. Sedor
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business and DePaul University
Downloads 221 (236,686)
Citation 3

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trust, investor, investment decision, responsibility, disclosure venue, online video

28.

To read or to listen? Does disclosure delivery mode impact investors’ reactions to managers’ tone language?

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
W. Brooke Elliott, Serena Loftus and Amanda Winn
University of Illinois at Urbana-Champaign, Kent State University - Department of Accounting and University of Kansas

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disclosures, delivery mode, tone language, investment decisions, conference calls

29.

Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?

Accounting Review, Vol. 81, No. 1, 2006
Posted: 22 Jan 2008
W. Brooke Elliott
University of Illinois at Urbana-Champaign

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Analysts, non-professional investors, pro forma earnings, reconciliations

30.

The Association Between Non-Professional Investors' Information Choices and Their Portfolio Returns: The Importance of Investing Experience

Contemporary Accounting Research, Forthcoming
Posted: 11 Jul 2007
W. Brooke Elliott, Frank D. Hodge and Kevin E. Jackson
University of Illinois at Urbana-Champaign, University of Washington - Michael G. Foster School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

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