Kyle Peterson

University of Oregon - Charles H. Lundquist School of Business

Assistant Professor

1208 University of Oregon

Eugene, OR 97403-1208

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 36,711

SSRN RANKINGS

Top 36,711

in Total Papers Downloads

1,923

SSRN CITATIONS
Rank 35,587

SSRN RANKINGS

Top 35,587

in Total Papers Citations

16

CROSSREF CITATIONS

6

Scholarly Papers (9)

1.

Principles-Based Standards and Earnings Attributes

Management Science, Forthcoming
Number of pages: 60 Posted: 26 Apr 2012 Last Revised: 01 Feb 2016
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 716 (51,581)
Citation 15

Abstract:

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Keywords: Principles-Based Standards, Earnings Persistence, Earnings Attributes, Accounting

2.

Not Ready for Primetime: Financial Reporting Quality after SPAC Mergers

Forthcoming at Management Science
Number of pages: 26 Posted: 20 Apr 2022
Jaewoo Kim, Seyoung Park, Kyle Peterson and Ryan J. Wilson
University of Oregon - Department of Accounting, University of Oregon - Department of Accounting, University of Oregon - Charles H. Lundquist School of Business and University of Oregon
Downloads 333 (129,998)

Abstract:

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Special Purpose Acquisition Companies, SPAC; Financial reporting quality; IPO

3.

Financial Statement Complexity and Meeting Analysts’ Expectations

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 06 Apr 2014 Last Revised: 23 May 2015
Joshua Filzen and Kyle Peterson
Boise State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 288 (150,837)
Citation 5

Abstract:

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financial statement complexity, policy disclosures, analyst expectations, earnings management, expectations management

4.

Disclosure and the Outcome of Securities Litigation

Review of Accounting Studies, 24(1): 230-263 (2019).
Number of pages: 48 Posted: 05 Jun 2015 Last Revised: 29 Aug 2019
Joshua Cutler, Angela K. Davis and Kyle Peterson
Boise State University, College of Business and Economics, Department of Accountancy, University of Oregon and University of Oregon - Charles H. Lundquist School of Business
Downloads 268 (162,338)
Citation 5

Abstract:

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disclosure, litigation, securities fraud

5.

Accounting Changes and Misstatement Risk

Number of pages: 65 Posted: 29 Jan 2021 Last Revised: 17 Mar 2022
Kyle Peterson, Roy Schmardebeck and T. Jeffrey Wilks
University of Oregon - Charles H. Lundquist School of Business, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University
Downloads 181 (234,087)

Abstract:

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accounting changes, accounting consistency, misstatements, auditors

6.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
University of Iowa, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 136 (295,748)

Abstract:

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

7.

The Number of Sales Digits as a Window into Future Sales Growth

Number of pages: 50
Joshua Filzen and Kyle Peterson
Boise State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 1

Abstract:

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Sales growth, Financial Statements, Number of digits, Unit of Measurement

8.

The Earnings Quality and Information Processing Effects of Accounting Consistency

The Accounting Review, Forthcoming
Posted: 25 Jul 2012 Last Revised: 19 Feb 2015
Kyle Peterson, Roy Schmardebeck and T. Jeffrey Wilks
University of Oregon - Charles H. Lundquist School of Business, The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management and Brigham Young University

Abstract:

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accounting policies, similarity, consistency, comparability, earnings attributes, accrual estimation, accrual quality

9.

Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns

Review of Quantitative Finance and Accounting, Vol. 42, No. 4, pp. 731-756, 2014
Posted: 11 Sep 2008 Last Revised: 22 Aug 2014
Judson Caskey and Kyle Peterson
University of California, Los Angeles (UCLA) - Accounting Area and University of Oregon - Charles H. Lundquist School of Business

Abstract:

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Accounting conservatism, asymmetric timeliness, market-to-book ratio, returns-earnings relation