D. Craig Nichols

Cornell University - Samuel Curtis Johnson Graduate School of Management

Assistant Professor

Ithaca, NY 14853

United States

SCHOLARLY PAPERS

11

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Top 1,853

in Total Papers Downloads

14,516

CITATIONS
Rank 6,086

SSRN RANKINGS

Top 6,086

in Total Papers Citations

83

Scholarly Papers (11)

1.

Identifying Overvalued Equity

Johnson School Research Paper Series No. #09-09
Number of pages: 60 Posted: 21 May 2008 Last Revised: 12 May 2014
Messod Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 4,401 (1,146)
Citation 2

Abstract:

Overvalued Equity, Agency Costs, Earnings Manipulation, Earnings Overstatement, Financial Fraud, O-Score

2.

Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation

Number of pages: 60 Posted: 19 May 2005
Messod Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,643 (2,737)
Citation 4

Abstract:

Earnings manipulation, accrual mispricing, future returns

3.

The Predictable Cost of Earnings Manipulation

Number of pages: 51 Posted: 17 Aug 2007
Messod Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,961 (3,878)
Citation 1

Abstract:

Accrual Mispricing, Earnings Management, Asset pricing

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management

Johnson School Research Paper Series No. 11-06
Number of pages: 46 Posted: 15 Jun 2006
Paul Hribar and D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,500 (9,088)
Citation 66

Abstract:

Accruals, Earnings Management, Earnings Quality

The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management

Journal of Accounting Research, Vol. 45, Issue 5, pp. 1017-1053, December 2007
Number of pages: 37 Posted: 11 Dec 2007
Paul Hribar and D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 16 (490,313)
Citation 66
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Abstract:

5.

The Long and Short of the Accrual Anomaly

Number of pages: 52 Posted: 31 Jul 2006
Messod Daniel Beneish and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 758 (25,276)

Abstract:

Accrual Mispricing, Asymmetry, Risk, Earnings Management, Asset pricing

6.

Publicly-Traded versus Privately-Held: Implications for Bank Profitability, Growth, Risk, and Accounting Conservatism*

Number of pages: 45 Posted: 16 Sep 2004
Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 446 (48,672)
Citation 5

Abstract:

Banks, Agency Problems, Accounting, Conservatism, Profitability, Risk, Growth, Ownership Structure

7.

Does Conservative Stock Option Accounting Lead to Aggressive Cash Flow Reporting?

Number of pages: 37 Posted: 27 Jun 2007
Paul Hribar and D. Craig Nichols
University of Iowa - Henry B. Tippie College of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 384 (59,228)

Abstract:

Stock options, conservatism, earnings quality

8.

Proprietary Costs and Other Determinants of Nonfinancial Disclosures*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 02 Sep 2009
D. Craig Nichols
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 381 (48,794)
Citation 1

Abstract:

Disclosure, Guidance, Forecasts, Nonfinancial, Product Announcements, Business Expansion Announcements

9.

Do Firms’ Nonfinancial Disclosures Enhance the Value of Analyst Services?*

Number of pages: 44 Posted: 29 Aug 2009
D. Craig Nichols and Matthew M. Wieland
Cornell University - Samuel Curtis Johnson Graduate School of Management and Miami University of Ohio - Department of Accountancy
Downloads 162 (112,450)
Citation 4

Abstract:

Security analysts, Forecast error, Forecast dispersion, Disclosure, Information environment, Reg FD

10.

Inferring Aggregate Market Expectations from the Cross-Section of Stock Prices

Number of pages: 51 Posted: 25 Jul 2017
Turan G. Bali, D. Craig Nichols and David Weinbaum
Georgetown University - Robert Emmett McDonough School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Syracuse University
Downloads 72 (277,284)

Abstract:

equity premium, stock return predictability, valuation models

11.

Earnings Manipulation and Expected Returns

Financial Analysts Journal, Vol. 69, No. 2, 2013
Posted: 31 Mar 2013
Messod Daniel Beneish, Charles M.C. Lee and D. Craig Nichols
Indiana University - Kelley School of Business - Department of Accounting, Stanford University - Graduate School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Equity Investments, Fundamental Analysis (Sector, Industry, Company), Valuation of Individual Equity Securities, Company Analysis, Financial Statement Analysis, Financial Reporting Quality, Aggressive Financial Reporting Techniques