Kenneth J. Merkley

Cornell University - Samuel Curtis Johnson Graduate School of Management

Ithaca, NY 14853

United States

SCHOLARLY PAPERS

19

DOWNLOADS
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9,644

CITATIONS
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SSRN RANKINGS

Top 15,281

in Total Papers Citations

23

Scholarly Papers (19)

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 (18,495)
Citation 15

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

2.
Downloads 717 ( 30,746)

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 560 (42,169)

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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, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Downloads 157 (170,148)

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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 (20,348)
Citation 1

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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, Cornell University - Cornell Tech NYC and Indiana University - Kelley School of Business - Department of Accounting
Downloads 273 (25,758)

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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 - J.M. Tull School of Accounting
Downloads 253 (93,147)
Citation 4

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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 - J.M. Tull School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Warrington College of Business Administration and Georgia Institute of Technology - Scheller College of Business
Downloads 188 (128,346)
Citation 3

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

7.

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

Number of pages: 51 Posted: 23 Dec 2014 Last Revised: 27 Sep 2017
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Southern Utah University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 128 (72,829)

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earnings guidance, management earnings forecasts, initial public offerings

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, 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 60 (339,783)

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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, 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 5 (579,690)

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Audit Personnel Salaries

9.

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) - Fisher College of Business, University of Arizona, Eller College of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 23 (66,733)

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

10.

The Last Chance to Improve Financial Reporting Reliability: Evidence from Recorded and Waived Audit Adjustments

Number of pages: 56 Posted: 07 Feb 2018
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 (159,428)

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

11.

Cultural Diversity on Wall Street: Evidence from Sell-Side Analysts’ Forecasts

Number of pages: 42 Posted: 10 Nov 2017 Last Revised: 09 Jan 2018
Kenneth J. Merkley, Roni Michaely and Joseph Pacelli
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Cornell Tech NYC and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (174,617)

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Analysts, Cultural Diversity, Conference Calls

12.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 0 (147,708)

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

13.

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

28th Annual Conference on Financial Economics and Accounting
Number of pages: 64 Posted: 26 Apr 2017 Last Revised: 24 Mar 2018
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 (50,083)

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Financial Reporting, Materiality, Auditing, Reporting Quality

14.

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 - J.M. Tull School of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and West Virginia University - College of Business & Economics
Downloads 0 (128,906)

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Non-GAAP Disclosure, Litigation Risk, Regulation

15.

When are Firms Sued for Making Optimistic Disclosures?

Number of pages: 47 Posted: 28 Oct 2016
Richard A. Cazier, Kenneth J. Merkley and John 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 (180,540)

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Corporate Disclosure, Narrative Disclosure, Tone, Litigation

16.

Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

Number of pages: 70 Posted: 27 Aug 2016 Last Revised: 18 Sep 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 (70,757)

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

17.

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, 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 (218,968)

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Audit Salaries, Audit Quality, Audit Office

18.

Government Guarantees and Banks' Earnings Management

Number of pages: 55 Posted: 21 Jun 2016 Last Revised: 24 Apr 2018
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, Department of Finance and Accounting, Students
Downloads 0 (3,763)

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

19.

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, 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 (102,917)

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