Kenneth J. Merkley

Cornell University - Samuel Curtis Johnson Graduate School of Management

Ithaca, NY 14853

United States

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 5,306

in Total Papers Downloads

6,430

CITATIONS
Rank 15,364

SSRN RANKINGS

Top 15,364

in Total Papers Citations

23

Scholarly Papers (16)

1.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 766 (19,557)
Citation 15

Abstract:

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

2.
Downloads 688 ( 28,703)

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Downloads 538 (39,452)

Abstract:

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Downloads 150 (159,343)

Abstract:

disclosure, information asymmetry, SEC periodic reports, regulation

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
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 565 (23,088)
Citation 1

Abstract:

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

4.

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, Johnson@Cornell Tech, Cornell University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 273 (34,833)

Abstract:

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

5.

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting and University of Georgia
Downloads 253 (88,110)
Citation 4

Abstract:

Management Earnings Forecasts, Disaggregation, Security Analysts

6.

Do Managers Use Earnings Guidance to Influence Street Earnings Exclusions?

Review of Accounting Studies, Vol. 16, No. 3, 2011
Number of pages: 41 Posted: 01 Dec 2010 Last Revised: 25 Oct 2015
University of Georgia, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Warrington College of Business Administration and Georgia Institute of Technology
Downloads 188 (117,906)
Citation 3

Abstract:

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

7.

Initiating earnings guidance: Factors related to IPO firms’ first guidance decision

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 29 Jan 2017
University of Arkansas - Department of Accounting, University of Georgia, Southern Utah University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 128 (87,794)

Abstract:

earnings guidance, management earnings forecasts, initial public offerings

8.

Securities Law Expertise and Corporate Disclosure

Number of pages: 50 Posted: 18 Sep 2015 Last Revised: 07 Oct 2016
Zahn Bozanic, Preeti Choudhary and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Arizona, Eller College of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 23 (86,442)

Abstract:

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

9.

Litigation Risk and Non-GAAP Reporting

Number of pages: 55 Posted: 07 Mar 2017
University of Texas at El Paso - Department of Accounting, University of Georgia, Cornell University - Samuel Curtis Johnson Graduate School of Management and West Virginia University - College of Business & Economics
Downloads 0 (256,125)

Abstract:

Non-GAAP Disclosure, Litigation Risk, Regulation

10.

When are Firms Sued for Making Optimistic Disclosures?

Number of pages: 47 Posted: 28 Oct 2016
Richard A. Cazier, Kenneth J. Merkley and John Spencer Treu
University of Texas at El Paso - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and West Virginia University - College of Business & Economics
Downloads 0 (235,976)

Abstract:

Corporate Disclosure, Narrative Disclosure, Tone, Litigation

11.

Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

Number of pages: 64 Posted: 27 Aug 2016
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Duke University - Fuqua School of Business
Downloads 0 (130,858)

Abstract:

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

12.

Audit Personnel Salaries and Audit Quality

Number of pages: 55 Posted: 01 Jul 2016 Last Revised: 26 Apr 2017
University of North Carolina (UNC) at Chapel Hill, Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (217,031)

Abstract:

Audit Salaries, Audit Quality, Audit Office

13.

Government Guarantees and Banks' Earnings Management

Number of pages: 56 Posted: 21 Jun 2016 Last Revised: 09 Mar 2017
Manuela Dantas, Kenneth J. Merkley and Felipe Bastos G. Silva
Cornell University, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 0 (6,629)

Abstract:

government guarantees; earnings management, financial reporting; loan loss provisioning

14.

Do Lenders Promote the Revelation of Bad News? Evidence from Lender-Side Loan Defaults

Kelley School of Business Research Paper No. 16-35
Number of pages: 53 Posted: 04 Apr 2016 Last Revised: 16 Nov 2016
Janet Gao, Chuchu Liang, Kenneth J. Merkley and Joseph Pacelli
Indiana University - Kelley School of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (152,978)

Abstract:

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

15.

Direct Measures of Auditors' Quantitative Materiality Judgments: Properties, Determinants and Consequences for Audit Characteristics and Financial Reporting Reliability

Number of pages: 60 Posted: 26 Apr 2017
Preeti Choudhary, Kenneth J. Merkley and Katherine Schipper
University of Arizona, Eller College of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Duke University - Fuqua School of Business
Downloads 0

Abstract:

Financial Reporting, Materiality, Auditing, Reporting Quality

16.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016
University of North Carolina (UNC) at Chapel Hill, Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0

Abstract:

Audit Salaries, Audit Quality, Audit Office