Andrew C. Call

Marshall School of Business - University of Southern California

701 Exposition Blvd

Los Angeles, CA 90089

United States

  • Marshall School of Business - University of Southern California

SCHOLARLY PAPERS

27

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TOTAL CITATIONS
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Top 2,141

in Total Papers Citations

443

Scholarly Papers (27)

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1.

The Listenability of Disclosures and Firms’ Information Environment

Number of pages: 55 Posted: 30 Nov 2023
Andrew C. Call, Ben Wang, Liwei Weng and Qiang Wu
Marshall School of Business - University of Southern California, The Hong Kong Polytechnic University, Northeastern University - Accounting Group and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 9,188 (1,385)

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listenability, vocal disclosure, analyst forecast, information environment

2.

Inside the 'Black Box' of Sell-Side Financial Analysts

Downloads 7,801 ( 1,825)
Citation 86

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Forthcoming, Fox School of Business Research Paper No. 15-042
Number of pages: 63 Posted: 04 Mar 2013 Last Revised: 24 Jan 2015
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Marshall School of Business - University of Southern California, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 7,801 (1,812)
Citation 86

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sell-side analysts, analyst inputs, analyst incentives, private communication, analyst compensation, industry knowledge

Inside the 'Black Box' of Sell-Side Financial Analysts

Journal of Accounting Research, Vol. 53, No. 1, 2015, Fox School of Business Research Paper No. 15-056
Posted: 03 Apr 2015 Last Revised: 16 Dec 2016
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Marshall School of Business - University of Southern California, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

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sell-side analysts; analyst inputs; analyst incentives; private communication; analyst compensation; industry knowledge

3.

Human Readability of Disclosures in a Machine-Readable World

Number of pages: 57 Posted: 28 Sep 2023 Last Revised: 02 Nov 2024
Andrew C. Call, Ben Wang, Liwei Weng and Qiang Wu
Marshall School of Business - University of Southern California, The Hong Kong Polytechnic University, Northeastern University - Accounting Group and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 4,449 (4,815)
Citation 1

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Machine readability, human readability, retail investor, capital market consequences

4.

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Downloads 2,484 (12,285)
Citation 14

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Number of pages: 54 Posted: 09 Nov 2018 Last Revised: 27 Feb 2023
Andrew C. Call, Scott A. Emett, Eldar Maksymov and Nathan Y. Sharp
Marshall School of Business - University of Southern California, Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting
Downloads 2,484 (12,052)
Citation 14

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business press, financial journalists, media, information intermediaries, social media, financial analysts

Meet the Press: Survey Evidence on Financial Journalists as Information Intermediaries

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 18 Nov 2021
Andrew C. Call, Scott A. Emett, Eldar Maksymov and Nathan Y. Sharp
Marshall School of Business - University of Southern California, Arizona State University (ASU) - School of Accountancy, Arizona State University (ASU) - School of Accountancy and Texas A&M University - Department of Accounting

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business press, financial journalists, media, information intermediaries, social media, financial analysts

5.

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Downloads 2,351 (13,449)
Citation 88

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Fox School of Business Research Paper No. 17-015, Mays Business School Research Paper No. 2934937
Number of pages: 60 Posted: 20 Mar 2017 Last Revised: 09 Feb 2018
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Marshall School of Business - University of Southern California, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 2,351 (13,194)
Citation 88

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investor relations, investor relations officers, sell-side analysts, institutional investors, disclosure

Managing the Narrative: Investor Relations Officers and Corporate Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Fox School of Business Research Paper No. 18-047
Posted: 10 Sep 2018 Last Revised: 12 Dec 2018
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Marshall School of Business - University of Southern California, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

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investor relations, investor relations officers, sell-side analysts, institutional investors, disclosure

6.

Which Buy-Side Institutions Participate in Public Earnings Conference Calls? Implications for Capital Markets and Sell-Side Coverage

Journal of Corporate Finance, Vol. 68, 101964 (2021)
Number of pages: 54 Posted: 15 Feb 2016 Last Revised: 31 May 2023
Andrew C. Call, Nathan Y. Sharp and Thomas Shohfi
Marshall School of Business - University of Southern California, Texas A&M University - Department of Accounting and Wayne State University - Mike Ilitch School of Business
Downloads 2,290 (14,037)
Citation 30

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buy-side analysts, earnings conference calls, institutional investors, hedge funds, sell-side analysts, tone

7.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Downloads 1,718 (22,152)
Citation 67

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, 56 (1), March 2018, 123-171., Mays Business School Research Paper No. 2506418
Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 21 Feb 2023
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Marshall School of Business - University of Southern California, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 1,718 (21,739)
Citation 67

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whistleblowers, enforcement actions, fraud, penalties, financial reporting, Securities and Exchange Commission

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Journal of Accounting Research, Vol. 56, No. 1, 2018, Mays Business School Research Paper No. 3165572
Posted: 06 May 2018
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Marshall School of Business - University of Southern California, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

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whistleblowers; enforcement actions; fraud; penalties; financial reporting; Securities and Exchange Commission

8.

Managers’ Use of Humor on Public Earnings Conference Calls

Downloads 1,714 (22,201)
Citation 3

Managers’ Use of Humor on Public Earnings Conference Calls

Number of pages: 51 Posted: 25 Jul 2019 Last Revised: 06 Mar 2023
Andrew C. Call, Rachel W. Flam, Joshua A. Lee and Nathan Y. Sharp
Marshall School of Business - University of Southern California, London Business School, Brigham Young University and Texas A&M University - Department of Accounting
Downloads 1,714 (21,795)
Citation 3

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earnings conference calls, humor, disclosure, financial analysts, management

Managers’ Use of Humor on Public Earnings Conference Calls

Review of Accounting Studies, volume 29, issue 3, 2024[10.1007/s11142-023-09764-x]
Posted: 20 Apr 2023 Last Revised: 08 Dec 2024
Andrew C. Call, Rachel W. Flam, Joshua A. Lee and Nathan Y. Sharp
Marshall School of Business - University of Southern California, London Business School, Brigham Young University and Texas A&M University - Department of Accounting

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Earnings conference calls, humor, disclosure, management, financial analysts

9.

Corporate Managers' Perspectives on Forward-Looking Guidance: Survey Evidence

Number of pages: 68 Posted: 12 Sep 2022 Last Revised: 29 Jul 2024
Andrew C. Call, Paul Hribar, Douglas J. Skinner and David Volant
Marshall School of Business - University of Southern California, University of Iowa - Department of Accounting, The University of Chicago - Booth School of Business and Indiana University - Kelley School of Business
Downloads 1,452 (28,591)
Citation 10

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JEL Classification: D80, D82, G14, G17, M40, M41 guidance, forward-looking information, voluntary disclosure, miscalibration, management forecasts, myopia

10.

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Downloads 1,328 (32,570)
Citation 23

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Fox School of Business Research Paper No. 16-028
Number of pages: 51 Posted: 25 Jun 2014 Last Revised: 30 Dec 2016
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Marshall School of Business - University of Southern California, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 1,328 (31,989)
Citation 23

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buy-side analysts, stock recommendations, compensation, private communication, industry knowledge, sell-side analysts

The Activities of Buy-Side Analysts and the Determinants of Their Stock Recommendations

Journal of Accounting & Economics (JAE), Forthcoming, Mays Business School Research Paper No. 2808634
Posted: 13 Jul 2016
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Temple University - Department of Accounting, Marshall School of Business - University of Southern California, University of Texas at Austin - Department of Accounting and Texas A&M University - Department of Accounting

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Buy-Side Analysts, Stock Recommendations, Compensation, Sell-Side Analysts, Private Communication, Industry Knowledge

11.

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Downloads 1,173 (39,002)
Citation 31

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 52 Posted: 15 Mar 2006 Last Revised: 16 Mar 2010
Robert M. Bowen, Andrew C. Call and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, Marshall School of Business - University of Southern California and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 1,173 (38,381)
Citation 31

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whistle-blowing, corporate governance, fraud

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

Accounting Review, Vol. 85, No. 4, 2010
Posted: 24 Mar 2010
Robert M. Bowen, Andrew C. Call and Shivaram Rajgopal
Chapman University - The George L. Argyros School of Business & Economics, Marshall School of Business - University of Southern California and Columbia University - Columbia Business School, Accounting, Business Law & Taxation

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Whistle-blowing, financial misdeeds, earnings management, corporate governance

12.

Analysts' Cash Flow Forecasts and the Predictive Ability and Pricing of Operating Cash Flows

Number of pages: 52 Posted: 19 Mar 2009
Andrew C. Call
Marshall School of Business - University of Southern California
Downloads 1,028 (47,139)
Citation 20

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security analysts, cash flow forecasts, cash flow prediction, cash flow pricing

13.

Analysts’ Annual Earnings Forecasts and Changes to the I/B/E/S Database

Number of pages: 61 Posted: 03 Jun 2016 Last Revised: 29 Jan 2020
Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
Marshall School of Business - University of Southern California, University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 977 (50,662)
Citation 7

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I/B/E/S, Analysts, Earnings forecasts, Consensus, Market expectations

14.

Employee Quality and Financial Reporting Outcomes

Journal of Accounting & Economics 64 (1), 123-149.
Number of pages: 63 Posted: 23 Jul 2015 Last Revised: 02 Jul 2017
Andrew C. Call, John L. Campbell, Dan S. Dhaliwal and James Moon
Marshall School of Business - University of Southern California, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Georgia Institute of Technology - Scheller College of Business
Downloads 826 (63,831)
Citation 8

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15.

Private Lenders’ Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds

The Accounting Review, forthcoming
Number of pages: 45 Posted: 13 Feb 2018 Last Revised: 09 Aug 2021
Andrew C. Call, John Donovan and Jared N. Jennings
Marshall School of Business - University of Southern California, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 585 (99,674)
Citation 2

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Analysts, earnings forecasts, debt covenants

16.

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

Downloads 491 (123,738)
Citation 11

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

2013 American Taxation Association Midyear Meeting: JATA Conference
Number of pages: 48 Posted: 13 Feb 2013
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
University of Georgia, Marshall School of Business - University of Southern California and University of North Texas
Downloads 258 (250,207)
Citation 2

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cash flow forecasts, tax planning

Do Analysts’ Cash Flow Forecasts Encourage Managers to Enhance Real Cash Flows? Evidence from Tax Planning

Number of pages: 47 Posted: 12 Jan 2013 Last Revised: 20 Aug 2013
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
University of Georgia, Marshall School of Business - University of Southern California and University of North Texas
Downloads 233 (277,030)
Citation 9

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cash flow forecasts, tax planning

17.

Short-Term Earnings Guidance and Earnings Management

Number of pages: 52 Posted: 06 Jul 2011
Andrew C. Call, Shuping Chen, Bin Miao and Yen H. Tong
Marshall School of Business - University of Southern California, University of Texas at Austin - McCombs School of Business, National University of Singapore and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 425 (146,938)
Citation 12

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18.

Rank and File Employees and the Discovery of Misreporting: The Role of Stock Options

Call, A.C., Kedia, S., and Rajgopal, S. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting & Economics (JAE), Forthcoming, Columbia Business School Research Paper No. 16-41
Number of pages: 57 Posted: 08 Jun 2016
Andrew C. Call, Simi Kedia and Shivaram Rajgopal
Marshall School of Business - University of Southern California, Rutgers Business School and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 420 (149,022)
Citation 6

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misreporting, stock options, whistle-blowing

19.

Short-Term Earnings Guidance and Accrual-Based Earnings Management

Review of Accounting Studies, Forthcoming
Number of pages: 44 Posted: 20 Sep 2013
Andrew C. Call, Shuping Chen, Bin Miao and Yen H. Tong
Marshall School of Business - University of Southern California, University of Texas at Austin - McCombs School of Business, National University of Singapore and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 334 (193,370)
Citation 9

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Earnings guidance, management forecasts, earnings management, abnormal accruals, discretionary revenues

20.

Are Analysts’ Cash Flow Forecasts Naive Extensions of Their Own Earnings Forecasts?

Number of pages: 47 Posted: 01 Jun 2012
Andrew C. Call, Shuping Chen and Yen H. Tong
Marshall School of Business - University of Southern California, University of Texas at Austin - McCombs School of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 313 (206,021)
Citation 11

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analysts, cash flow forecasts, accrual adjustments, forecast revisions

21.

The Debate Over the Sophistication of Analysts' Cash Flow Forecasts and a Correction of Givoly, Hayn, and Lehavy (2013)

Number of pages: 9 Posted: 13 Sep 2013
Andrew C. Call, Shuping Chen and Yen H. Tong
Marshall School of Business - University of Southern California, University of Texas at Austin - McCombs School of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 258 (251,834)
Citation 3

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22.

Do Firms Get “Stuck” Issuing Quarterly Earnings Guidance?

Number of pages: 52 Posted: 29 Feb 2024
Andrew C. Call, Sam Melessa and David Volant
Marshall School of Business - University of Southern California, University of Iowa - Department of Accounting and Indiana University - Kelley School of Business
Downloads 242 (268,454)

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quarterly earnings guidance; forward-looking guidance; disclosure stickiness; voluntary disclosure; stopping guidance

23.

Bearish Analysts and the Issuance of Difficult-to-Beat Earnings Forecasts

Number of pages: 46 Posted: 27 Mar 2020 Last Revised: 19 Aug 2022
Andrew C. Call, Nathan Y. Sharp and Mason C. Snow
Marshall School of Business - University of Southern California, Texas A&M University - Department of Accounting and Utah Valley University
Downloads 227 (285,722)

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Analyst Forecasts, Stock Recommendations, Bearish Analysts, Meet-or-Beat, Earnings Surprise

24.

Social Media Discussion of Sell-Side Analyst Research: Evidence from Twitter

Number of pages: 52 Posted: 13 Aug 2023
Andrew C. Call, Mehmet Kara, Matt Peterson and Eric H. Weisbrod
Marshall School of Business - University of Southern California, University of Kansas School of Business Accounting Academic Area, University of Kansas - Accounting and Information Systems Area and University of Kansas - School of Business
Downloads 214 (302,268)

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Sell-side analysts, analyst recommendations, social media, Twitter, retail investors

25.

Analyst Information About Peer Firms During the IPO Quiet Period

Review of Accounting Studies, 2024
Number of pages: 56 Posted: 13 May 2024
Badryah Alhusaini, Andrew C. Call and Kimball Chapman
Arizona State University (ASU), Marshall School of Business - University of Southern California and Arizona State University (ASU)
Downloads 124 (483,047)
Citation 1

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Analysts, Initial Public Offerings, IPO quiet period, Retail investors

26.

Changes in Analysts’ Stock Recommendations Following Regulatory Action Against Their Brokerage

Downloads 120 (495,510)

Changes in Analysts’ Stock Recommendations Following Regulatory Action Against Their Brokerage

Mays Business School Research Paper No. 3402180
Number of pages: 54 Posted: 19 Jun 2019
Andrew C. Call, Nathan Y. Sharp and Paul A. Wong
Marshall School of Business - University of Southern California, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management
Downloads 120 (498,072)

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analysts, sell-side, stock recommendations, FINRA, regulators

Changes in Analysts’ Stock Recommendations Following Regulatory Action Against Their Brokerage

Review of Accounting Studies, Forthcoming, Mays Business School Research Paper No. 3425543
Posted: 25 Jul 2019
Andrew C. Call, Nathan Y. Sharp and Paul A. Wong
Marshall School of Business - University of Southern California, Texas A&M University - Department of Accounting and University of California, Davis - Graduate School of Management

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analysts, sell-side, stock recommendations, FINRA, regulators

27.

Chapter 17 The Role of Analysts in the Financial Reporting Environment

Forthcoming. Handbook on the Financial Reporting Environment (edited by W. Ge, A. Koester, and S. McVay, 2025), Edward Elgar Publishing Ltd.
Number of pages: 33 Posted: 04 Mar 2025
Mark T Bradshaw and Andrew C. Call
Boston College and Marshall School of Business - University of Southern California
Downloads 118 (501,819)

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