Kenneth J. Merkley

Indiana University - Kelley School of Business - Department of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

20

DOWNLOADS
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12,311

CITATIONS
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SSRN RANKINGS

Top 15,758

in Total Papers Citations

22

Scholarly Papers (20)

1.

Government Guarantees and Banks' Earnings Management

Number of pages: 58 Posted: 21 Jun 2016 Last Revised: 08 May 2019
Manuela Dantas, Kenneth J. Merkley and Felipe Bastos G. Silva
Cornell University, Indiana University - Kelley School of Business - Department of Accounting and University of Missouri, Columbia
Downloads 3,483 (2,711)

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

2.

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 1,099 (18,255)
Citation 1

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

3.

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 1,081 (18,739)
Citation 14

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

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
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 872 (25,698)

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

5.
Downloads 741 ( 32,217)

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 577 (44,407)

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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 164 (177,459)

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disclosure, information asymmetry, SEC periodic reports, regulation

6.

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: 29 Mar 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 712 (34,003)

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Financial Reporting, Materiality, Auditing, Reporting Quality

7.

Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers

Number of pages: 70 Posted: 27 Aug 2016 Last Revised: 30 Jan 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 531 (50,055)

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

8.

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
Ohio State University (OSU) - Fisher College of Business, University of Arizona, Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 502 (53,716)

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

9.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 411 (68,726)

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earnings guidance, management earnings forecasts, initial public offerings

10.

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

Number of pages: 59 Posted: 07 Feb 2018 Last Revised: 24 Jan 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 370 (77,743)

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

11.

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, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 317 (92,722)

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Non-GAAP Disclosure, Litigation Risk, Regulation

12.

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 316 (93,047)

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

13.

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 300 (98,403)
Citation 4

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Management Earnings Forecasts, Disaggregation, Security Analysts

14.

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

Swiss Finance Institute Research Paper No. 19-07
Number of pages: 50 Posted: 10 Nov 2017 Last Revised: 13 Mar 2019
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 296 (99,837)

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Analysts, Cultural Diversity, Conference Calls

15.

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

Number of pages: 63 Posted: 19 Jan 2017 Last Revised: 28 Feb 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 278 (107,260)

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

16.

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 241 (123,869)

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

17.

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 226 (132,072)
Citation 3

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

18.

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 Texas at El Paso - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 200 (148,327)

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

19.

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 170 (171,870)

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Audit Salaries, Audit Quality, Audit Office

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 153 (188,351)

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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 12 (578,163)

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Audit Personnel Salaries