Richard M. Morton

Florida State University - Department of Accounting

Assistant Professor

Room No. 421

Tallahassee, FL 32306-8234

United States

  • Florida State University - Department of Accounting

    • Email
    • Tel: 850-644-7877
SCHOLARLY PAPERS

23

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Scholarly Papers (23)

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1.

Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model

Number of pages: 22 Posted: 06 Nov 1998
Anwer S. Ahmed, Richard M. Morton and Thomas F. Schaefer
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and University of Notre Dame - Department of Accountancy
Downloads 2,640 (4,400)

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2.

Accounting Conservatism and Cost of Debt: An Empirical Test of Efficient Contracting

Number of pages: 36 Posted: 25 Apr 2000
Anwer S. Ahmed, Bruce K. Billings, Mary Harris Stanford and Richard M. Morton
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Texas Christian University - Department of Accounting and Florida State University - Department of Accounting
Downloads 2,257 (5,728)

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3.

Extreme Accruals, Earnings Quality, and Investor Mispricing

Number of pages: 50 Posted: 11 May 2004
Anwer S. Ahmed, Bruce K. Billings and Richard M. Morton
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 1,245 (15,209)

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Extreme accruals, earnings management, earnings quality, persistence

4.

Do Stock Prices Fully Reflect Information in Dividends About Future Earnings?

Number of pages: 32 Posted: 20 Oct 1999
Bruce K. Billings and Richard M. Morton
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 1,244 (15,238)

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5.

The Relation between Market Prices and Fundamental Value Surrounding a Corporate Restructuring

Number of pages: 33 Posted: 07 Nov 1997
Richard M. Morton and John D. Neill
Florida State University - Department of Accounting and Abilene Christian University - College of Business Administration
Downloads 876 (25,702)

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6.

Book-to-Market Components, Future Security Returns, and Errors in Expected Future Earnings

Number of pages: 34 Posted: 11 May 1999
Bruce K. Billings and Richard M. Morton
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 868 (26,024)

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7.

Earnings Management in Takeovers of Privately Held Targets

Number of pages: 40 Posted: 13 Sep 2007
Bok Baik, Jun-Koo Kang and Richard M. Morton
Seoul National University, Nanyang Technological University (NTU) - Nanyang Business School and Florida State University - Department of Accounting
Downloads 531 (50,370)

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Earnings Management, Mergers, Information Asymmetry, Privately-held firms

8.

Pre-Tax Income Forecasts and Tax Avoidance

Number of pages: 70 Posted: 27 Feb 2013 Last Revised: 10 Sep 2013
Bok Baik, Wooseok Choi, Sung Hwan Jung and Richard M. Morton
Seoul National University, Korea University Business School, University of Suwon and Florida State University - Department of Accounting
Downloads 344 (85,734)

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Pre-tax Income Forecasts, Disaggregated Forecasts, Tax Avoidance, Analysts’ Forecasts

9.

Managerial Ownership and Information Opacity

Number of pages: 53 Posted: 14 Sep 2007
Bok Baik, Jun-Koo Kang and Richard M. Morton
Seoul National University, Nanyang Technological University (NTU) - Nanyang Business School and Florida State University - Department of Accounting
Downloads 323 (91,382)

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Ownership structure, forecast accuracy, analyst following, managerial entrenchment

10.

The Effect of Increased Transparency on Manipulation and Value Relevance of Non-Gaap Disclosures by Real Estate Investment Trusts (Reits)

Number of pages: 43 Posted: 16 May 2006
Bok Baik, Bruce K. Billings and Richard M. Morton
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 302 (98,358)

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

11.

Managers' Incentives to Avoid Meeting or Beating Earnings Expectations: The Role of Open Market Repurchases

Number of pages: 48 Posted: 11 Sep 2008 Last Revised: 12 Jan 2009
Bruce K. Billings, Richard M. Morton and Tianming Zhang
Florida State University - Department of Accounting, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 162 (180,088)

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meet or beat expectations, open market repurchase

12.

Investor Overreaction to Earnings Surprises and Post-Earnings-Announcement Reversals

Downloads 151 (191,131)

Investor Overreaction to Earnings Surprises and Post-Earnings-Announcement Reversals

Number of pages: 63 Posted: 02 Oct 2016 Last Revised: 30 Aug 2018
Allen W. Bathke, Terry Mason and Richard M. Morton
Florida State University - Department of Accounting, Kansas State University and Florida State University - Department of Accounting
Downloads 151 (191,546)

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Earnings surprises, Investor overreaction, Post-earnings-announcement reversals, Market anomaly

Investor Overreaction to Earnings Surprises and Post-Earnings-Announcement Reversals

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Allen W. Bathke, Terry Mason and Richard M. Morton
Florida State University - Department of Accounting, Kansas State University and Florida State University - Department of Accounting

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Earnings surprises, Investor overreaction, Post-earnings-announcement reversals, Market anomaly

13.

Managerial Discretion and Bias in Annual Forecast Errors

Number of pages: 52 Posted: 11 Sep 2008 Last Revised: 29 Jan 2009
Bruce K. Billings and Richard M. Morton
Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 146 (196,422)

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Managerial discretion, forecast bias, forecast error asymmetry

14.

Risk-Taking Incentives and Returns on R&D Investment

Georgia Tech Scheller College of Business Research Paper No. 18-19
Number of pages: 52 Posted: 15 Mar 2018
Bruce K. Billings, James Moon, Richard M. Morton and Dana Wallace
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, Florida State University - Department of Accounting and University of Central Florida - School of Accounting
Downloads 75 (311,426)

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Executive Compensation, Managerial Incentives, Risk-Taking, Research and Development

15.

Accrual Management and the Decision to Hold the Shares Acquired from the Exercise of Executive Stock Options

Number of pages: 33 Posted: 16 Mar 2013
George Ryan Huston, Richard M. Morton and Thomas Joseph Smith
Arizona State University (ASU) - School of Accountancy, Florida State University - Department of Accounting and University of South Florida
Downloads 63 (342,189)

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stock options, executive compensation, taxes, earnings management

16.

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism

Journal of Financial Reporting, Forthcoming, Georgia Tech Scheller College of Business Research Paper No. 18-34
Number of pages: 48 Posted: 04 Sep 2018
Bruce K. Billings, James Moon and Richard M. Morton
Florida State University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business and Florida State University - Department of Accounting
Downloads 37 (428,969)

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Conditional Conservatism, Firm-Year Measure, Lagged Earnings Asymmetry, Bias

17.

Analysts’ Pre-Tax Income Forecasts and the Tax Expense Anomaly

Review of Accounting Studies, Vol. 21, No. 2, 2016
Posted: 30 May 2016
Bok Baik, Kyonghee Kim, Richard M. Morton and Yongoh Roh
Seoul National University, Michigan State University, Florida State University - Department of Accounting and New York University (NYU), Leonard N. Stern School of Business

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pre-tax income forecasts, disaggregated forecasts, tax expense anomaly, analysts’ forecasts

18.

Objective Estimation Versus Subjective Perceptions of Earnings Patterns and Post‐Earnings‐Announcement Drift

Accounting & Finance, Vol. 54, Issue 2, pp. 305-334, 2014
Number of pages: 30 Posted: 05 Jun 2014
Allen W. Bathke, Richard M. Morton, Matthew Notbohm and Tianming Zhang
Florida State University - Department of Accounting, Florida State University - Department of Accounting, University of North Dakota and Florida State University - Department of Accounting
Downloads 0 (657,000)
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Post‐earnings‐announcement drift, Market inefficiency, Information environment

19.

Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)

Accounting Review, March 2008
Posted: 16 Oct 2007
Bok Baik, Bruce K. Billings and Richard M. Morton
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

20.

Manipulation, Increased Transparency, and Value Relevance of Non-Gaap Disclosures for Real Estate Investment Trusts (Reits)

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 26 Sep 2005
Bok Baik, Bruce K. Billings and Richard M. Morton
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting

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funds from operations, REIT, non-GAAP measures, analysts' expectations, stock market reaction

21.

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts Over Dividend Policy and in Reducing Debt Costs

The Accounting Review, October 2002
Posted: 05 Aug 2002
Anwer S. Ahmed, Bruce K. Billings, Richard M. Morton and Mary Harris Stanford
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Florida State University - Department of Accounting and Texas Christian University - Department of Accounting

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accounting conservatism, dividend policy conflicts, cost of debt

22.

An Evaluation of the Ability of Logit-Based Financial Statement Analysis to Identify Market Mispricing

Posted: 23 Sep 1996
Richard M. Morton and Philip B. Shane
Florida State University - Department of Accounting and College of William & Mary

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23.

The Incremental Informativeness of Stock Prices for Future Accounting Earnings

Contemporary Accounting Research, Vol 15, No 1, Spring 1998
Posted: 26 Aug 1996
Richard M. Morton
Florida State University - Department of Accounting

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