Benjamin Segal

Fordham University

113 West 60th Street

New York, NY 10023

United States

Hebrew University of Jerusalem

SCHOLARLY PAPERS

15

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7,436

CITATIONS
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SSRN RANKINGS

Top 9,315

in Total Papers Citations

85

Scholarly Papers (15)

1.

The Information Content of Goodwill Impairments and the Adoption of SFAS 142

Number of pages: 45 Posted: 23 Jul 2007
Daniel A. Bens, Wendy Heltzer and Benjamin Segal
INSEAD, DePaul University - College of Commerce and Fordham University
Downloads 1,752 (8,928)
Citation 14

Abstract:

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Fair value accounting, Goodwill, Impairments, SFAS 142, Write-offs

The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

INSEAD Working Paper No. 2012/110/AC, Singapore Management University School of Accountancy Research Paper No. 6
Number of pages: 56 Posted: 23 Oct 2012 Last Revised: 31 Dec 2013
Jae B. Kim, Benjamin Segal, Dan Segal and Yoonseok Zang
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Downloads 459 (60,643)

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The Triangular Relationship between Audit Committee Characteristics, Audit Inputs, and Financial Reporting Quality

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 01 Jan 2014 Last Revised: 27 Apr 2016
Jae B. Kim, Benjamin Segal, Dan Segal and Yoonseok Zang
Lehigh University - College of Business & Economics, Fordham University, Interdisciplinary Center (IDC) Herzliyah and Singapore Management University - School of Accountancy
Downloads 322 (92,152)

Abstract:

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The Incremental Information Content of Tone Change in Management Discussion and Analysis

Number of pages: 51 Posted: 30 Apr 2008
Hebrew University of Jerusalem - Jerusalem School of Business Administration, Rutgers University - Rutgers Business School - Newark and New Brunswick, New York University and Fordham University
Downloads 560 (47,118)
Citation 13

Abstract:

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Tone, SEC filings, MD&A, Earnings surprises, Accruals

The Incremental Information Content of Tone Change in Management Discussion and Analysis

NYU Working Paper No. JOSHUA LIVNAT-09
Number of pages: 51 Posted: 16 Nov 2008
Suresh Govindaraj and Benjamin Segal
Rutgers University - Rutgers Business School - Newark and New Brunswick and Fordham University
Downloads 212 (142,586)

Abstract:

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4.

Management's Tone Change, Post Earnings Announcement Drift and Accruals

Number of pages: 65 Posted: 20 Oct 2008 Last Revised: 16 Jul 2009
Hebrew University of Jerusalem - Jerusalem School of Business Administration, Rutgers University - Rutgers Business School - Newark and New Brunswick, New York University and Fordham University
Downloads 738 (33,059)
Citation 17

Abstract:

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Textual analysis, earnings drift, accruals, earnings surprises, management tone change, MD&A

5.

The Impact of Debt-Equity Reporting Classifications on the Firms' Decision to Issue Hybrid Securities

European Accounting Review Forthcoming
Number of pages: 33 Posted: 05 Dec 2005 Last Revised: 25 Mar 2014
Shai Levi and Benjamin Segal
Tel Aviv University and Fordham University
Downloads 626 (41,177)
Citation 2

Abstract:

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Debt structuring, hybrid securities, mandatorily redeemable shares

6.

Cyber-Risk Disclosure: Who Cares?

Georgetown McDonough School of Business Research Paper No. 2852519
Number of pages: 59 Posted: 17 Oct 2016
Gilles Hilary, Benjamin Segal and May H. Zhang
Georgetown University - Department of Accounting and Business Law, Fordham University and Fordham University - Graduate School of Business Administration
Downloads 607 (43,003)
Citation 5

Abstract:

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cyber-security, privacy, disclosure

Does Fiduciary Duty to Creditors Reduce Debt-Covenant-Violation Avoidance Behavior?

Number of pages: 42 Posted: 23 May 2014 Last Revised: 23 Nov 2017
Shai Levi, Benjamin Segal and Dan Segal
Tel Aviv University, Fordham University and Interdisciplinary Center (IDC) Herzliyah
Downloads 473 (58,397)
Citation 1

Abstract:

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Debt Structuring; Director Fiduciary Duties; Board Independence

Does Fiduciary Duty to Creditors Reduce Debt-Covenant-Avoidance Behavior?

Number of pages: 47 Posted: 28 Jun 2016
Shai Levi, Benjamin Segal and Dan Segal
Tel Aviv University, Fordham University and Interdisciplinary Center (IDC) Herzliyah
Downloads 128 (221,541)
Citation 1

Abstract:

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Debt Structuring, Director Fiduciary Duties, Board Independence

8.

The Bright Side of Managerial Over-Optimism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 29 Jun 2013 Last Revised: 30 Jul 2019
Gilles Hilary, Charles Hsu, Benjamin Segal and Rencheng Wang
Georgetown University - Department of Accounting and Business Law, Hong Kong University of Science & Technology, Fordham University and Singapore Management University - School of Accountancy
Downloads 567 (46,924)
Citation 1

Abstract:

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over-optimism, firm performance

9.

Are Managers Strategic in Reporting Non-Earnings News? Evidence on Timing and News Bundling

Review of Accounting Studies, Forthcoming
Number of pages: 51 Posted: 23 Apr 2013 Last Revised: 13 Dec 2015
Benjamin Segal and Dan Segal
Fordham University and Interdisciplinary Center (IDC) Herzliyah
Downloads 259 (117,098)
Citation 3

Abstract:

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SEC Regulation, Form 8-K, Voluntary Disclosure, Mandatory Disclosure, Investor Inattention

Enforcement and Disclosure Under Regulation FD: An Empirical Analysis

UC Davis Graduate School of Management Research Paper No. 05-10
Number of pages: 37 Posted: 25 Mar 2010 Last Revised: 01 Oct 2010
Paul A. Griffin, David H. Lont and Benjamin Segal
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Fordham University
Downloads 258 (117,050)

Abstract:

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Regulation FD, Enforcement action, Untimely FD disclosure, Event study

Enforcement and Disclosure under Regulation FD: An Empirical Analysis

Accounting & Finance, Forthcoming
Posted: 23 Sep 2011
Paul A. Griffin, David H. Lont and Benjamin Segal
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Fordham University

Abstract:

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Regulation FD, Enforcement Action, Untimely FD Disclosure, Late SEC Filing, Event Study

11.

The Interpretation of Unanticipated News Arrival and Analysts’ Skill

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 50 Posted: 08 May 2013 Last Revised: 12 Dec 2015
Amir Rubin, Benjamin Segal and Dan Segal
Simon Fraser University (SFU) - Beedie School of Business, Fordham University and Interdisciplinary Center (IDC) Herzliyah
Downloads 192 (156,743)
Citation 1

Abstract:

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Analysts, Corporate Disclosure, Forecast Error, Unanticipated News, Timeliness, 8-K

12.

Do Firms Hedge Optimally? Evidence from an Exogenous Governance Change

Singapore Management University School of Accountancy Research Paper No. 2014-14, INSEAD Working Paper No. 2013/111/FIN/ACC, 26th Australasian Finance and Banking Conference 2013
Number of pages: 53 Posted: 19 Aug 2013 Last Revised: 19 Jul 2014
Sterling Huang, Urs Peyer and Benjamin Segal
Singapore Management University - School of Accountancy, INSEAD - Finance and Fordham University
Downloads 165 (179,309)
Citation 2

Abstract:

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Board independence, hedging

13.

Earnings Revisions in SEC Filings from Prior Preliminary Announcements

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 50 Posted: 21 Jan 2011
Dana Hollie, Joshua Livnat and Benjamin Segal
The University of Toledo, New York University and Fordham University
Downloads 116 (237,612)

Abstract:

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market efficiency, asset pricing, earnings announcement, SEC filings, earnings revisions

14.

Enforcement and Disclosure Under Regulation Fair Disclosure: An Empirical Analysis

Accounting & Finance, Vol. 51, Issue 4, pp. 947-983, 2011
Number of pages: 37 Posted: 03 Nov 2011
Paul A. Griffin, David H. Lont and Benjamin Segal
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Fordham University
Downloads 2 (635,893)
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Enforcement action, Event study, Late SEC filing, Regulation fair disclosure, Untimely fair disclosure

15.

Do Outside Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign?

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 06 Feb 2010 Last Revised: 04 Jul 2018
Keren Bar-Hava, Sterling Huang, Benjamin Segal and Dan Segal
Hebrew University of Jerusalem - Jerusalem School of Business Administration, Singapore Management University - School of Accountancy, Fordham University and Interdisciplinary Center (IDC) Herzliyah

Abstract:

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Independent Directors; Resignation; Disagreement; Reputation; Information Content; Credibility; Verifiability