Elaine Henry

Stevens Institute of Technology - School of Business

Associate Professor

Hoboken, NJ 07030

United States

  • Stevens Institute of Technology - School of Business

SCHOLARLY PAPERS

19

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Top 3,572

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21,418

TOTAL CITATIONS
Rank 6,525

SSRN RANKINGS

Top 6,525

in Total Papers Citations

249

Scholarly Papers (19)

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1.

Related Party Transactions and Earnings Management

Number of pages: 45 Posted: 02 Nov 2004
Elizabeth A. Gordon and Elaine Henry
Temple University - Department of Accounting and Stevens Institute of Technology - School of Business
Downloads 4,302 (5,176)
Citation 35

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Related party transactions, corporate governance, earnings management, accounting

2.

The Role of Related Party Transactions in Fraudulent Financial Reporting

Number of pages: 39 Posted: 18 Jun 2007
Elaine Henry, Elizabeth A. Gordon, Brad Reed and Timothy Louwers
Stevens Institute of Technology - School of Business, Temple University - Department of Accounting, Southern Illinois University Edwardsville and James Madison University
Downloads 3,357 (7,763)
Citation 17

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Related party transactions, fraud, fraudulent financial reporting, SEC enforcement actions

3.

Related Party Transactions: Associations with Corporate Governance and Firm Value

EFA 2004 Maastricht Meetings Paper No. 4377, AFA 2006 Boston Meetings Paper
Number of pages: 60 Posted: 24 Oct 2005
Elizabeth A. Gordon, Elaine Henry and Darius Palia
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Rutgers University, Newark, School of Business-Newark, Department of Finance & Economics
Downloads 3,221 (8,305)
Citation 66

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4.

Measuring Qualitative Information in Capital Markets Research

Number of pages: 39 Posted: 09 Sep 2009
Elaine Henry and Andrew J. Leone
Stevens Institute of Technology - School of Business and Northwestern University
Downloads 1,694 (22,964)
Citation 28

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5.

The European-U.S. 'GAAP Gap': IFRS to U.S. GAAP Form 20-F Reconciliations

Number of pages: 43 Posted: 25 Apr 2007 Last Revised: 14 Nov 2008
Elaine Henry, Steve Lin and Ya-Wen Yang
Stevens Institute of Technology - School of Business, University of Memphis and Wake Forest University - Schools of Business
Downloads 1,634 (24,230)
Citation 4

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Convergence, 20-F Reconciliations, IFRS, Accounting Standards

6.

Are Investors Influenced by How Earnings Press Releases are Written?

Number of pages: 36 Posted: 14 Nov 2006
Elaine Henry
Stevens Institute of Technology - School of Business
Downloads 1,461 (28,732)
Citation 56

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Earnings Announcements, Tone, Content Analysis, Event Study

7.

The Evolution of Environmental Discourse: Evidence from Conference Calls

Number of pages: 48 Posted: 25 Jun 2021 Last Revised: 28 Jun 2021
Elaine Henry, Xi Jiang and Andrea Rozario
Stevens Institute of Technology - School of Business, Stevens Institute of Technology and University of Illinois at Urbana-Champaign
Downloads 899 (57,703)
Citation 4

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textual analysis, environmental disclosure, firm valuation, conference calls

8.

Market Reaction to Verbal Components of Earnings Press Releases: Event Study Using a Predictive Algorithm

Journal of Emerging Technologies in Accounting, Vol. 3, pp. 1-19, 2006
Number of pages: 19 Posted: 23 Jan 2007
Elaine Henry
Stevens Institute of Technology - School of Business
Downloads 882 (59,230)
Citation 16

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CART, content analysis, event study, earnings announcements

9.

Revenue Recognition: A Brave New World

Stevens Institute of Technology School of Business Research Paper, Fox School of Business Research Paper No. 18-007
Number of pages: 53 Posted: 19 Dec 2017 Last Revised: 10 May 2018
Elizabeth A. Gordon, Elaine Henry and Hsiao-Tang Hsu
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads 704 (79,933)
Citation 1

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IFRS, US GAAP, Revenue Recognition, Financial Reporting

10.

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Downloads 664 (86,086)
Citation 8

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Number of pages: 56 Posted: 21 May 2014 Last Revised: 06 Dec 2014
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio
Downloads 433 (144,450)
Citation 2

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Statement of cash flows, classification shifting, IFRS, operating cash flows

Flexibility in Cash Flow Classification Under IFRS: Determinants and Consequences

Stevens Institute of Technology School of Business Research Paper No. 2815123, Fox School of Business Research Paper No. 16-022
Number of pages: 50 Posted: 29 Jul 2016 Last Revised: 16 Jan 2017
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio
Downloads 231 (284,238)
Citation 6

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Statement of cash flows, classification shifting, IFRS, operating cash flows

Flexibility in Cash-Flow Classification under IFRS: Determinants and Consequences

Review of Accounting Studies, Forthcoming, Fox School of Business Research Paper No. 17-025
Posted: 18 Jan 2017 Last Revised: 09 Aug 2017
Elizabeth A. Gordon, Elaine Henry, Bjorn Jorgensen and Cheryl L. Linthicum
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Copenhagen Business School - Department of Accounting and University of Texas - San Antonio

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Statement of Cash Flows, Classification Shifting, IFRS, Operating Cash Flows

11.

Does Financial Statement Line-item Comparability Affect Analysts’ Forecasts?

Journal of Accounting, Auditing & Finance, Forthcoming
Number of pages: 56 Posted: 08 Mar 2018 Last Revised: 17 Apr 2023
Elaine Henry, Fang-Chun Liu, Steve Y. Yang and Xiaodi Zhu
Stevens Institute of Technology - School of Business, University of South Florida, Stevens Institute of Technology and University of Wisconsin - La Crosse - College of Business Administration
Downloads 628 (92,433)
Citation 2

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comparability, financial statement structure, analyst forecast, XBRL

12.

The Impact of Operating Leases and Purchase Obligations on Credit Market Prices

Number of pages: 50 Posted: 10 Oct 2011 Last Revised: 25 May 2016
Sandro C. Andrade, Elaine Henry and Dhananjay Nanda
University of Miami - Department of Finance, Stevens Institute of Technology - School of Business and University of Miami - Department of Accounting
Downloads 506 (121,544)
Citation 4

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operating leases, purchase obligations, credit spreads, accounting standards

13.

Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach

Journal of Business Ethics, Forthcoming
Number of pages: 62 Posted: 18 Feb 2021 Last Revised: 22 Feb 2022
Jing Chen, Elaine Henry and Xi Jiang
Stevens Institute of Technology - School of Business, Stevens Institute of Technology - School of Business and Stevens Institute of Technology
Downloads 315 (208,721)

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Cybersecurity risk factor disclosures, cyber business ethics, data breach

14.

The Supply Chain Bullwhip Effect and Earnings Quality

Number of pages: 42 Posted: 05 Dec 2015 Last Revised: 06 Dec 2015
Elaine Henry, Nan Hu, Nan Hu, Ling Liu and Xuelian Bai
Stevens Institute of Technology - School of Business, Stevens Institute of Technology - School of BusinessXi'an Jiaotong University (XJTU) - School of Management, University of Wisconsin Eau Claire and Xi'an Jiaotong University (XJTU)
Downloads 307 (213,889)

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bullwhip effect, earnings quality, stock return synchronicity, CDS spreads

15.

Early Adoption of SFAS 159: Lessons from Games (almost) Played

Number of pages: 32 Posted: 16 Nov 2008
Elaine Henry
Stevens Institute of Technology - School of Business
Downloads 296 (222,383)
Citation 2

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SFAS 159, Fair value, Disclosure

16.

Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

Journal of International Accounting Research, 2009
Number of pages: 41 Posted: 21 Sep 2009
Carol Ann Frost, Elaine Henry and Steve Lin
University of North Texas, Stevens Institute of Technology - School of Business and University of Memphis
Downloads 221 (298,239)

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IFRS, SEC Roadmap

17.

Earnings-Announcement Narrative and Investor Judgment

Stevens Institute of Technology School of Business Research Paper
Number of pages: 43 Posted: 08 Mar 2018
Elaine Henry and Marietta Peytcheva
Stevens Institute of Technology - School of Business and Lehigh University
Downloads 183 (355,773)
Citation 2

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earnings-announcement narrative, investor judgment, framing effects, emphasis framing, numeracy, persuadability

18.

International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness

The European Accounting Review, Forthcoming
Number of pages: 53 Posted: 26 Aug 2021
Elaine Henry, James Thewissen and Wouter Torsin
Stevens Institute of Technology - School of Business, Catholic University of Louvain (UCL) - Louvain Finance (LFIN) and HEC Liège, Management School of the University of Liège
Downloads 144 (436,772)
Citation 4

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disclosure; tone; forward-looking; credibility; home bias; cross-listed firms

19.

Management Guidance Pre- and Post-Restatement

Journal of Business Finance & Accounting Forthcoming
Posted: 22 Jun 2014
Elizabeth A. Gordon, Elaine Henry, Xudong (Daniel) Li and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Monmouth University - Department of Accounting and University of North Texas - Department of Accounting

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restatement; management guidance

Other Papers (1)

Total Downloads: 449
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1.

Discretionary Disclosure and the Market Reaction to Restatements

Number of pages: 48 Posted: 18 Sep 2006 Last Revised: 19 Oct 2022
Elizabeth A. Gordon, Elaine Henry, Marietta Peytcheva and Lili Sun
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Lehigh University and University of North Texas - Department of Accounting
Downloads 449

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Restatement, Tone, Discretionary Disclosure, Fraud