Kenneth J. Merkley

Indiana University - Kelley School of Business - Department of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 2,077

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Top 2,077

in Total Papers Downloads

16,962

SSRN CITATIONS
Rank 4,629

SSRN RANKINGS

Top 4,629

in Total Papers Citations

102

CROSSREF CITATIONS

160

Scholarly Papers (24)

1.

Government Guarantees and Banks' Income Smoothing

Number of pages: 57 Posted: 21 Jun 2016 Last Revised: 27 Feb 2020
Manuela Dantas, Kenneth J. Merkley and Felipe Bastos G. Silva
California State University, Northridge, Indiana University - Kelley School of Business - Department of Accounting and University of Missouri, Columbia
Downloads 3,691 (2,884)
Citation 1

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government guarantees; income smoothing, information quality; international financial stability

2.

Man versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations

Number of pages: 46 Posted: 21 Jan 2020 Last Revised: 20 Feb 2020
Braiden Coleman, Kenneth J. Merkley and Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,473 (5,696)
Citation 1

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FinTech, Analysts, Robo-Analyst, Investment Recommendations

3.

Narrative Disclosure and Earnings Performance: Evidence from R&D Disclosures

The Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 52 Posted: 21 Dec 2011 Last Revised: 16 Jul 2014
Kenneth J. Merkley
Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,211 (18,053)
Citation 21

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Corporate Disclosure, Research and Development, Earnings Performance, Narrative Disclosure, Qualitative Disclosure

4.

The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts

The Accounting Review, Vol. 86, No. 3, 2011
Number of pages: 48 Posted: 24 Sep 2009 Last Revised: 05 Mar 2012
Reuven Lehavy, Feng Li and Kenneth J. Merkley
University of Michigan, Stephen M. Ross School of Business, Shanghai Advanced Institute of Finance, Shanghai Jiaotong University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,127 (20,118)
Citation 34

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analyst coverage, analyst's forecasts, disclosure, annual report readability

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

28th Annual Conference on Financial Economics and Accounting
Number of pages: 65 Posted: 26 Apr 2017 Last Revised: 30 Jun 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 1,001 (23,571)
Citation 7

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Financial Reporting, Materiality, Auditing, Reporting Quality

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business

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Financial Reporting, Materiality, Auditing, Reporting Quality

6.

Does the Scope of Sell-Side Analyst Industry Matter? An Examination of Bias, Accuracy and Information Content of Analyst Reports

Journal of Finance, Forthcoming
Number of pages: 61 Posted: 06 Jun 2013 Last Revised: 25 May 2016
Kenneth J. Merkley, Roni Michaely and Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting, University of Geneva - Geneva Finance Research Institute (GFRI) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 919 (27,129)
Citation 9

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Analyst Industry, Sell-side equity analysts, Analyst reports, earnings forecasts, IPOs

7.
Downloads 753 ( 35,811)

Early Annual Reports

Number of pages: 52 Posted: 24 Jul 2009 Last Revised: 27 Nov 2015
Preeti Choudhary, Kenneth J. Merkley and Jason D. Schloetzer
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Georgetown University - McDonough School of Business
Downloads 583 (49,763)

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disclosure; confirmation; audited financial reports; regulation; informativeness

Disclosure Timing and the Economic Role of Mandatory Reporting: Evidence from Managers’ Decisions to File Audited Reports Early

Georgetown McDonough School of Business Research Paper No. 2012-01, Johnson School Research Paper Series No. 14-2012
Number of pages: 42 Posted: 30 Apr 2012 Last Revised: 29 Aug 2014
Preeti Choudhary, Kenneth J. Merkley and Jason D. Schloetzer
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Georgetown University - McDonough School of Business
Downloads 170 (192,046)

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disclosure, information asymmetry, SEC periodic reports, regulation

8.

Do Immaterial Error Corrections Matter?

Number of pages: 72 Posted: 27 Aug 2016 Last Revised: 06 Oct 2019
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 682 (40,945)
Citation 16

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materiality, material error, immaterial error, error correction, revision, out-of-period adjustment

9.

Securities Law Expertise and Corporate Disclosure

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Sep 2015 Last Revised: 24 Aug 2018
Zahn Bozanic, Preeti Choudhary and Kenneth J. Merkley
Florida State University, University of Arizona, Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 574 (51,367)
Citation 5

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External advisor, legal counsel, securities law, disclosure, SEC, comment letters, regulation

10.

The Costs of Waiving Audit Adjustments

Number of pages: 70 Posted: 07 Feb 2018 Last Revised: 22 Jul 2020
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Indiana University - Kelley School of Business - Department of Accounting and Duke University - Fuqua School of Business
Downloads 506 (60,184)
Citation 5

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Financial reporting reliability, audit adjustments, restatements, waive versus record, earnings management

11.

Cultural Diversity on Wall Street: Evidence from Consensus Earnings Forecasts

Journal of Accounting & Economics (JAE), Forthcoming, Swiss Finance Institute Research Paper No. 19-07
Number of pages: 56 Posted: 10 Nov 2017 Last Revised: 05 May 2020
Kenneth J. Merkley, Roni Michaely and Joseph Pacelli
Indiana University - Kelley School of Business - Department of Accounting, University of Geneva - Geneva Finance Research Institute (GFRI) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 478 (64,661)
Citation 5

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Diversity; Culture; Forecasting; Sell-side analysts; Information aggregation

12.

The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 10 Sep 2019
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 476 (65,013)
Citation 3

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earnings guidance, management earnings forecasts, initial public offerings

13.

Litigation Risk and the Regulation of Non-GAAP Reporting

Number of pages: 48 Posted: 07 Mar 2017 Last Revised: 09 Oct 2019
University of North Texas, University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 437 (72,116)
Citation 17

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Non-GAAP Disclosure, Litigation Risk, Regulation

14.

Speech Is Silver, but Silence Is Golden: Information Suppression and the Promotion of Innovation

Number of pages: 60 Posted: 19 Jan 2017 Last Revised: 10 Nov 2019
Gaurav Kankanhalli, Alan Kwan and Kenneth J. Merkley
Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Finance, The University of Hong Kong and Indiana University - Kelley School of Business - Department of Accounting
Downloads 378 (85,505)
Citation 2

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Innovation, Disclosure, Redaction, Licensing, Patents, R&D

15.

Learning Through Failure: The Effect of Banks’ Recent Default Experience on Borrowers’ Timely Loss Recognition

Kelley School of Business Research Paper No. 16-35
Number of pages: 53 Posted: 04 Apr 2016 Last Revised: 13 Apr 2018
Janet Gao, Chuchu Liang, Kenneth J. Merkley and Joseph Pacelli
Indiana University - Kelley School of Business, University of California, Irvine - Paul Merage School of Business, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 347 (94,287)

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Syndicated Loans, Timely Loss Recognition, Bank Monitoring, Loan Contracts, Covenants

16.

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 28 Oct 2016 Last Revised: 10 May 2019
Richard A. Cazier, Kenneth J. Merkley and John Treu
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 306 (108,350)
Citation 6

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Corporate Disclosure, Narrative Disclosure, Disclosure Tone, Litigation, Forward-looking Information

17.

Detailed Management Earnings Forecasts: Do Analysts Listen?

Review of Accounting Studies, Vol. 18, No. 2, 2013
Number of pages: 48 Posted: 13 Oct 2011 Last Revised: 09 Jul 2014
Indiana University - Kelley School of Business - Department of Accounting, University of Georgia - J.M. Tull School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 305 (108,718)
Citation 5

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Management Earnings Forecasts, Disaggregation, Security Analysts

18.

Through the Eyes of the Founder: CEO Characteristics and Firms' Regulatory Filings

Number of pages: 59 Posted: 04 May 2017 Last Revised: 13 May 2018
Bradley E. Hendricks, Mark H. Lang and Kenneth J. Merkley
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, University of North Carolina at Chapel Hill and Indiana University - Kelley School of Business - Department of Accounting
Downloads 286 (116,537)
Citation 5

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Regulatory Filings, Mandatory Disclosure, Founder, Managerial Style, CEO

19.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, 2011, Vol. 16 (3): 501-527
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 24 Mar 2019
University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, University of Florida - Warrington College of Business Administration and Bentley University - McCallum Graduate School of Business
Downloads 234 (143,092)
Citation 5

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Street Earnings, Earnings Guidance, Special Items, Pro Forma Guidance

20.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 219 (152,507)
Citation 2

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Audit Salaries, Audit Quality, Audit Office

21.
Downloads 201 (165,189)
Citation 4

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 164 (198,094)
Citation 3

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Audit Personnel Salary, Audit Quality, Salary Determinants, Audit Fees

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 01 Jul 2016
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 37 (484,794)
Citation 1

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Audit Personnel Salaries

22.

Internal Control Weaknesses and the Demand for Financial Skills: Evidence from U.S. Job Postings

Kelley School of Business Research Paper No. 2020-54
Number of pages: 52 Posted: 28 Feb 2020 Last Revised: 30 Apr 2020
Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 176 (186,259)

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Internal Controls, Material Weakness, SOX 404, Human Capital, Job Postings, Financial Skills Demand

23.

Does FOIA Foil the SEC's Intent to Keep Investigations Confidential?

Management Science, Forthcoming, Kelley School of Business Research Paper No. 2020-56
Number of pages: 37 Posted: 28 Feb 2020
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 132 (236,406)
Citation 1

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SEC Investigations, Freedom of Information Act, Exemption Denials

24.

Out of Balance: Do Analysts Issue Sell Recommendations to Manage their Recommendation Distributions?

Number of pages: 36 Posted: 06 Aug 2020
Cornell University - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, University of Geneva - Geneva Finance Research Institute (GFRI) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 50 (421,750)

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