Nick Seybert

University of Maryland - Department of Accounting & Information Assurance

Associate Professor

Robert H. Smith School of Business

College Park, MD 20742-9157

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 2,972

SSRN RANKINGS

Top 2,972

in Total Papers Downloads

10,291

CITATIONS
Rank 14,591

SSRN RANKINGS

Top 14,591

in Total Papers Citations

25

Scholarly Papers (15)

1.

Behavioral Studies of the Effects of Regulation on Earnings Management and Accounting Choice

ACCOUNTING, ORGANIZATIONS, AND INSTITUTIONS: ESSAYS FOR ANTHONY HOPWOOD, Oxford University Press, 2009, Johnson School Research Paper Series No. #16-09
Number of pages: 40 Posted: 23 Mar 2009 Last Revised: 14 Apr 2009
Robert Libby and Nick Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 2,829 (3,120)
Citation 4

Abstract:

earnings management, accounting choice, financial reporting, regulation, corporate governance, auditing

Narcissism Is a Bad Sign: CEO Signature Size, Investment, and Performance

UNC Kenan-Flagler Research Paper No. 2013-1
Number of pages: 48 Posted: 10 Sep 2012 Last Revised: 19 Jul 2017
Charles (Chad) Ham, Nick Seybert and Sean Wang
Washington University in St. Louis - John M. Olin Business School, University of Maryland - Department of Accounting & Information Assurance and Rice University
Downloads 2,042 (5,323)

Abstract:

CEO narcissism, signature size, firm investment, firm performance, CEO compensation

Narcissism Is a Bad Sign: CEO Signature Size, Investment, and Performance

Review of Accounting Studies, Forthcoming
Posted: 30 Aug 2017
Charles (Chad) Ham, Nick Seybert and Sean Wang
Washington University in St. Louis - John M. Olin Business School, University of Maryland - Department of Accounting & Information Assurance and Rice University

Abstract:

CEO narcissism, signature size, firm investment, firm performance, CEO compensation

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Number of pages: 27 Posted: 04 Oct 2009 Last Revised: 11 Jun 2014
Nick Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Downloads 616 (34,281)
Citation 2

Abstract:

management guidance, forecasts, investor sentiment, disclosure, overvaluation, market efficiency, optimism

The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation

Management Science 58: 308-319
Number of pages: 27 Posted: 05 May 2011 Last Revised: 09 Jul 2014
Nick Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Downloads 134 (181,196)
Citation 2

Abstract:

earnings guidance, investor sentiment, overvaluation, market efficiency, managers, disclosure

R&D Capitalization and Reputation-Driven Real Earnings Management

Number of pages: 41 Posted: 24 Jun 2008 Last Revised: 27 Jun 2015
Nick Seybert
University of Maryland - Department of Accounting & Information Assurance
Downloads 704 (28,584)
Citation 4

Abstract:

R&D, earnings management, reputation, financial reporting, capitalization, escalation, investment, self-monitoring

R&D Capitalization and Reputation-Driven Real Earnings Management

Accounting Review 85 (2): 671-693
Posted: 17 Aug 2009 Last Revised: 27 Jun 2015
Nick Seybert
University of Maryland - Department of Accounting & Information Assurance

Abstract:

R&D, earnings management, reputation, financial reporting

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Number of pages: 54 Posted: 03 May 2010 Last Revised: 27 Jun 2011
Lisa Koonce, Nick Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Saskatchewan - Edwards School of Business
Downloads 337 (72,924)
Citation 4

Abstract:

Causal reasoning, diagnosis, prediction, financial reporting, voluntary disclosure

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Accounting, Organizations and Society, 2011
Number of pages: 54 Posted: 05 May 2011
Lisa Koonce, Nick Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Saskatchewan - Edwards School of Business
Downloads 244 (104,221)
Citation 4

Abstract:

causal reasoning, accounting, financial reporting, voluntary disclosure, bias, behavioral, experiment, psychology, diagnosis, prediction

6.

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Forthcoming, Robert H. Smith School Research Paper No. RHS 2581157
Number of pages: 70 Posted: 21 Mar 2015 Last Revised: 21 Apr 2017
Washington University in St. Louis - John M. Olin Business School, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Rice University
Downloads 510 (15,074)
Citation 1

Abstract:

CFO, CEO, narcissism, financial reporting, earnings management

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment

Number of pages: 41 Posted: 22 Aug 2012 Last Revised: 16 May 2015
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Downloads 383 (62,656)

Abstract:

accounting, standards, impairment, reversibility, reversals, managers, investment, R&D, IFRS, GAAP

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment

Accounting Review 90(2): 739-759
Posted: 09 Jul 2014 Last Revised: 14 May 2015
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance

Abstract:

impairment, reversal, investment, decision making, cognitive dissonance

8.

Contagion of Wishful Thinking in Markets

Management Science 55: 738-751
Number of pages: 35 Posted: 16 Nov 2006 Last Revised: 09 Jul 2014
Nick Seybert and Robert J. Bloomfield
University of Maryland - Department of Accounting & Information Assurance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 356 (67,162)
Citation 9

Abstract:

behavioral financial, wishful thinking, motivated reasoning, contagion, laboratory markets, experimental economics, behavioral finance, market efficiency, anomalies, overconfidence, desirability bias, unrealistic optimism, markets, investors, investing, information aggregation

9.

Who Stands at the Top and Bottom of the Slippery Slope?

Number of pages: 35 Posted: 16 Apr 2011 Last Revised: 24 Sep 2014
University of Illinois at Urbana-Champaign - Department of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 340 (55,587)
Citation 1

Abstract:

slippery slope, misconduct, fraud, moral reasoning, Machiavellianism, cognitive dissonance

10.

Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice

Robert H. Smith School Research Paper No. RHS 2602742
Number of pages: 72 Posted: 05 May 2015 Last Revised: 20 Apr 2017
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 191 (57,433)

Abstract:

earnings management, earnings quality, accounting choice, financial reporting, auditing, corporate governance, experimental design, surveys, regulation

11.

Management Speaks, Investors Listen: Are Investors Too Focused on Managerial Disclosures?

Number of pages: 35 Posted: 28 Dec 2011 Last Revised: 02 Dec 2013
Lisa Koonce, Nick Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Saskatchewan - Edwards School of Business
Downloads 140 (137,757)

Abstract:

Financial disclosure, management explanations, investors

Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)

Robert H. Smith School Research Paper No. RHS 2616810
Number of pages: 13 Posted: 12 Jun 2015 Last Revised: 22 Jul 2017
Nick Seybert
University of Maryland - Department of Accounting & Information Assurance
Downloads 98 (229,265)

Abstract:

real earnings management, R&D, capitalization, expensing, overinvestment, self-monitoring, survey, replication

Experienced Executives’ Views of the Effects of R&D Capitalization on Reputation-Driven Real Earnings Management: A Replication of Survey Data from Seybert (2010)

Behavioral Research in Accounting, Forthcoming, Robert H. Smith School Research Paper No. RHS 2754382
Posted: 26 Mar 2016
Nick Seybert
University of Maryland - Department of Accounting & Information Assurance

Abstract:

survey, replication, real earnings management, R&D, capitalization, experiment, capital market pressure

13.

How Disaggregated Forecasts Influence Investor Response to Subsequent Earnings Announcements

Number of pages: 31 Posted: 14 Aug 2017
Texas Christian University - Department of Accounting, University of Texas at Austin, University of Texas and University of Maryland - Department of Accounting & Information Assurance
Downloads 0 (289,244)

Abstract:

Disaggregation, Multiple Reference Points Theory, Management Earnings Forecasts, Earnings Announcements

14.

Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks

Robert H. Smith School Research Paper No. RHS 2757150
Number of pages: 41 Posted: 02 Apr 2016 Last Revised: 29 Jun 2017
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Downloads 0 (97,917)

Abstract:

short selling, transparency, real earnings management, accruals, earnings benchmarks, managerial incentives

15.

Valuation and Communication: Two Conflicting Roles of Stock Price

Robert H. Smith School Research Paper No. RHS 2707371
Number of pages: 31 Posted: 23 Dec 2015
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Texas at Austin - McCombs School of Business, University of Maryland - Department of Accounting & Information Assurance and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 0 (242,599)

Abstract:

valuation, communication, stock price informativeness, switching costs