Nicholas Seybert

University of Maryland - Department of Accounting & Information Assurance

Associate Professor

Robert H. Smith School of Business

College Park, MD 20742-9157

United States

  • University of Maryland - Department of Accounting & Information Assurance

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 4,582

SSRN RANKINGS

Top 4,582

in Total Papers Downloads

14,661

SSRN CITATIONS
Rank 6,861

SSRN RANKINGS

Top 6,861

in Total Papers Citations

178

CROSSREF CITATIONS

50

Scholarly Papers (21)

Actions:
Email selected abstracts
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 Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 3,048 (6,963)

Abstract:

Loading...

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

2.

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

Downloads 2,828 ( 7,822)
Citation 36

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: 13 Oct 2020
Charles (Chad) Ham, Nicholas Seybert and Sean Wang
Indiana University - Kelley School of Business, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University (SMU) - Accounting Department
Downloads 2,828 (7,694)
Citation 36

Abstract:

Loading...

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, Nicholas Seybert and Sean Wang
Indiana University - Kelley School of Business, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University (SMU) - Accounting Department

Abstract:

Loading...

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

3.

CFO Narcissism and Financial Reporting Quality

Downloads 1,821 (15,716)

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
Charles (Chad) Ham, Mark H. Lang, Nicholas Seybert and Sean Wang
Indiana University - Kelley School of Business, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University (SMU) - Accounting Department
Downloads 1,821 (15,458)
Citation 55

Abstract:

Loading...

CFO, CEO, narcissism, financial reporting, earnings management

CFO Narcissism and Financial Reporting Quality

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Charles (Chad) Ham, Mark H. Lang, Nicholas Seybert and Sean Wang
Indiana University - Kelley School of Business, University of North Carolina at Chapel Hill, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University (SMU) - Accounting Department

Abstract:

Loading...

financial reporting quality; narcissism; CFO; CEO; executives; accruals; real earnings management; internal controls; restatements; conservatism

4.

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

Downloads 855 (47,548)
Citation 29

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
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Downloads 660 (66,238)

Abstract:

Loading...

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
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and Singapore Management University - School of Accountancy
Downloads 195 (256,381)
Citation 15

Abstract:

Loading...

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

5.

R&D Capitalization and Reputation-Driven Real Earnings Management

Downloads 777 (54,177)

R&D Capitalization and Reputation-Driven Real Earnings Management

Number of pages: 41 Posted: 24 Jun 2008 Last Revised: 27 Jun 2015
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance
Downloads 777 (53,405)

Abstract:

Loading...

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
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance

Abstract:

Loading...

R&D, earnings management, reputation, financial reporting

6.

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Downloads 711 (60,958)
Citation 7

Causal Reasoning in Financial Reporting and Voluntary Disclosure

Number of pages: 54 Posted: 03 May 2010 Last Revised: 27 Oct 2020
Lisa Koonce, Nicholas Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business
Downloads 417 (116,577)
Citation 2

Abstract:

Loading...

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, Nicholas Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business
Downloads 294 (171,481)

Abstract:

Loading...

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

7.

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

Number of pages: 35 Posted: 16 Apr 2011 Last Revised: 24 Sep 2014
Tim Brown, Kristina M. Rennekamp, Nicholas Seybert and Wenjie Zhu
University of South Carolina - Department of Accounting, SC Johnson Graduate School of Management, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 613 (73,709)
Citation 2

Abstract:

Loading...

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

8.

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

Downloads 547 (84,967)

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
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 547 (84,009)
Citation 7

Abstract:

Loading...

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
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance

Abstract:

Loading...

impairment, reversal, investment, decision making, cognitive dissonance

9.

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
Robert Libby, Kristina M. Rennekamp and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 546 (85,156)
Citation 14

Abstract:

Loading...

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

10.

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: 42 Posted: 02 Apr 2016 Last Revised: 01 Jan 2018
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 444 (109,358)

Abstract:

Loading...

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

11.

Investor Sentiment and Accounting Conservatism

Number of pages: 40 Posted: 09 Oct 2017 Last Revised: 03 May 2018
Rui Ge, Nicholas Seybert and Feida Zhang
Shenzhen University & Audencia Business School, University of Maryland - Department of Accounting & Information Assurance and University of Queensland - Accounting and Accountability
Downloads 433 (112,595)
Citation 2

Abstract:

Loading...

Investor Sentiment, Accounting Conservatism, Litigation

12.

Using the Unconscious to Improve Detection of Managerial Deception

Number of pages: 51 Posted: 15 Jan 2018 Last Revised: 03 Jun 2021
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 405 (121,717)

Abstract:

Loading...

unconscious thought, conscious judgment, deception detection, lexical decision task, implicit association test, managerial deception

13.

Contagion of Wishful Thinking in Markets

Management Science 55: 738-751
Number of pages: 35 Posted: 16 Nov 2006 Last Revised: 09 Jul 2014
Nicholas Seybert and Robert J. Bloomfield
University of Maryland - Department of Accounting & Information Assurance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 403 (122,395)
Citation 5

Abstract:

Loading...

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

14.

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, Nicholas Seybert and James Smith
University of Texas, University of Maryland - Department of Accounting & Information Assurance and University of Lethbridge - Dhillon School of Business
Downloads 217 (232,862)
Citation 2

Abstract:

Loading...

Financial disclosure, management explanations, investors

15.

How Disaggregated Forecasts Influence Investor Response to Subsequent Earnings Announcements

Number of pages: 35 Posted: 14 Aug 2017 Last Revised: 30 Aug 2018
Shana Clor-Proell, D. Eric Hirst, Lisa Koonce and Nicholas Seybert
Texas Christian University - Department of Accounting, University of Texas at Austin, University of Texas and University of Maryland - Department of Accounting & Information Assurance
Downloads 213 (236,940)

Abstract:

Loading...

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

16.

Does Routine Labor Generate Routine Earnings?

Number of pages: 54 Posted: 12 Jun 2020 Last Revised: 03 Apr 2023
Yi Cao and Nicholas Seybert
George Mason University - School of Business and University of Maryland - Department of Accounting & Information Assurance
Downloads 197 (254,472)

Abstract:

Loading...

routine, labor, automation, earnings, accruals, cash flow, persistence, predictability, analyst, forecast, occupations, managers, managerial ability

17.

Recruiting Dark Personalities for Earnings Management

Downloads 190 (262,841)
Citation 7

Recruiting Dark Personalities for Earnings Management

Number of pages: 68 Posted: 18 Feb 2021
Ling L. Harris, Scott B. Jackson, Joel Owens and Nicholas Seybert
University of Nebraska-Lincoln, University of South Carolina, Portland State University and University of Maryland - Department of Accounting & Information Assurance
Downloads 190 (262,570)
Citation 7

Abstract:

Loading...

ethics, earnings management, employee selection, recruiting, hiring, accounting, management, job candidates, narcissism, dark triad, personality traits, experiment

Recruiting Dark Personalities for Earnings Management

Journal of Business Ethics, Forthcoming
Posted: 16 Feb 2021
Ling L. Harris, Scott B. Jackson, Joel Owens and Nicholas Seybert
University of Nebraska-Lincoln, University of South Carolina, Portland State University and University of Maryland - Department of Accounting & Information Assurance

Abstract:

Loading...

ethics, earnings management, employee selection, recruiting, hiring, accounting, management, job candidates, narcissism, dark triad, personality traits, experiment

18.

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
Robert J. Bloomfield, Volker Laux, Nicholas Seybert and Michael G. Williamson
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 156 (311,478)

Abstract:

Loading...

valuation, communication, stock price informativeness, switching costs

19.

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

Downloads 125 (370,757)

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
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance
Downloads 125 (372,106)
Citation 16

Abstract:

Loading...

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
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance

Abstract:

Loading...

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

20.

Executive Narcissism and the Power of Persuasion: Evidence from the Laboratory and Sell-Side Analyst Valuations

SMU Cox School of Business Research Paper No. 23-11
Number of pages: 55 Posted: 19 Jul 2023
Charles (Chad) Ham, Mark Piorkowski, Nicholas Seybert and Sean Wang
Indiana University - Kelley School of Business, Indiana University Bloomington - Kelley School of Business, University of Maryland - Department of Accounting & Information Assurance and Southern Methodist University (SMU) - Accounting Department
Downloads 89 (472,646)

Abstract:

Loading...

Executive Narcissism, Persuasion, Sell-Side Analysts

21.

Investor Sentiment and Conditional Accounting Conservatism

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 06 Jan 2017
Rui Ge, Nicholas Seybert and Feida Zhang
Shenzhen University & Audencia Business School, University of Maryland - Department of Accounting & Information Assurance and University of Queensland - Accounting and Accountability
Downloads 43 (676,006)

Abstract:

Loading...

investor sentiment; accounting conservatism; litigation