Elaine Henry

Stevens Institute of Technology - School of Business

Associate Professor

Hoboken, NJ 07030

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 2,349

SSRN RANKINGS

Top 2,349

in Total Papers Downloads

14,581

SSRN CITATIONS
Rank 7,999

SSRN RANKINGS

Top 7,999

in Total Papers Citations

32

CROSSREF CITATIONS

90

Scholarly Papers (16)

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 3,370 (3,014)
Citation 26

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Related party transactions, corporate governance, earnings management, accounting

2.

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 2,634 (4,590)
Citation 34

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3.

The Role of Related Party Transactions in Fraudulent Financial Reporting

Number of pages: 39 Posted: 18 Jun 2007
Stevens Institute of Technology - School of Business, Temple University - Department of Accounting, Southern Illinois University Edwardsville and James Madison University
Downloads 2,469 (5,108)
Citation 7

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

4.

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 W. J. Lin and Ya-Wen Yang
Stevens Institute of Technology - School of Business, Florida International University (FIU) - School of Accounting and Wake Forest University - Schools of Business
Downloads 1,431 (12,625)
Citation 4

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Convergence, 20-F Reconciliations, IFRS, Accounting Standards

5.

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 University of Miami
Downloads 1,037 (20,633)
Citation 20

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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 844 (27,819)
Citation 20

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Earnings Announcements, Tone, Content Analysis, Event Study

7.

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 692 (36,574)
Citation 3

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CART, content analysis, event study, earnings announcements

Flexibility in Cash Flow Classification under IFRS: Determinants and Consequences

Number of pages: 56 Posted: 21 May 2014 Last Revised: 06 Dec 2014
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio
Downloads 332 (90,239)
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
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio
Downloads 154 (192,983)
Citation 1

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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
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and University of Texas - San Antonio

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

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
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads 364 (81,795)
Citation 1

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IFRS, US GAAP, Revenue Recognition, Financial Reporting

10.

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
University of Miami - Department of Finance, Stevens Institute of Technology - School of Business and University of Miami - Department of Accounting
Downloads 346 (86,749)
Citation 3

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operating leases, purchase obligations, credit spreads, accounting standards

11.

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 257 (119,649)
Citation 2

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SFAS 159, Fair value, Disclosure

12.

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, Ling Liu and Xuelian Bai
Stevens Institute of Technology - School of Business, Stevens Institute of Technology - School of Business, University of Wisconsin Eau Claire and Xi'an Jiaotong University (XJTU)
Downloads 199 (153,636)

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

13.

Structural Comparability of Financial Statements

Stevens Institute of Technology School of Business Research Paper
Number of pages: 53 Posted: 08 Mar 2018 Last Revised: 17 Apr 2018
Stevens Institute of Technology - School of Business, University of South Florida St. Petersburg, Stevens Institute of Technology and New Jersey City University
Downloads 190 (160,377)
Citation 1

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financial statement comparability, semantic convergence, interoperability, XBRL

14.

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 W. J. Lin
University of North Texas, Stevens Institute of Technology - School of Business and Florida International University (FIU) - School of Accounting
Downloads 182 (166,699)

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IFRS, SEC Roadmap

15.

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 80 (307,286)
Citation 1

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

Management Guidance Pre‐ and Post‐Restatement

Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 867-892, 2014
Number of pages: 26 Posted: 20 Oct 2014
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Monmouth University and University of North Texas - Department of Accounting
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restatement, management guidance, financial controls

Management Guidance Pre- and Post-Restatement

Journal of Business Finance & Accounting Forthcoming
Posted: 22 Jun 2014
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: 406
1.

Discretionary Disclosure and the Market Reaction to Restatements

Number of pages: 48 Posted: 18 Sep 2006 Last Revised: 12 Dec 2011
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business, Lehigh University and University of North Texas - Department of Accounting
Downloads 406

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Restatement, Tone, Discretionary Disclosure, Fraud