Laureen A. Maines

Indiana University - Kelley School of Business - Department of Accounting

Associate Professor

1309 E. 10th Street

Bloomington, IN 47405

United States

PricewaterhouseCoopers

Faculty Fellow

1301 Avenue of the Americas

New York, NY 10019

United States

SCHOLARLY PAPERS

8

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14

Scholarly Papers (8)

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format

Number of pages: 48 Posted: 27 Jun 2000
Laureen A. Maines and Linda S. McDaniel
Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Downloads 1,644 (9,720)
Citation 6

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Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format

As published in The Accounting Review, April 2000
Posted: 27 Jun 2000
Laureen A. Maines and Linda S. McDaniel
Indiana University - Kelley School of Business - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy

Abstract:

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The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective

Kelley School of Business Research Paper No. 2014-30
Number of pages: 51 Posted: 07 Feb 2014
Shana Clor-Proell and Laureen A. Maines
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 249 (121,372)
Citation 2

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Recognition versus disclosure, Preparer, Public versus private company, Reliability

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective

Journal of Accounting Research, Vol. 52, No. 3, 2014, Kelley School of Business Research Paper No. 2014-37
Posted: 11 Sep 2014
Shana Clor-Proell and Laureen A. Maines
Texas Christian University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting

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Recognition versus disclosure, Preparer, Public versus private company, Reliability

3.

Do Investors Perceive Low Risk When Earnings are Smooth Relative to the Volatility of Operating Cash Flows? Discerning Opportunity and Incentive to Report Smooth Earnings

The Accounting Review, Vol. 92, No. 3, 2017
Posted: 11 May 2017
Devon Erickson, Max Hewitt and Laureen A. Maines
Utah State University - Huntsman School of Business, University of Arizona - Eller College of Management and Indiana University - Kelley School of Business - Department of Accounting

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Smooth Earnings, Earnings Management, Opportunity, Incentive, Risk Judgments

4.

An Information Economic Perspective on Experimental Research in Accounting

Behavioral Research in Accounting, Forthcoming
Posted: 31 Mar 2006
Laureen A. Maines, Geoffrey B. Sprinkle and Gerald L. Salamon
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

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Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?

Accounting Review, July 2004
Posted: 21 Jun 2004
Frank D. Hodge, S. Jane Kennedy Jollineau and Laureen A. Maines
University of Washington - Michael G. Foster School of Business, University of San Diego - School of Business and Indiana University - Kelley School of Business - Department of Accounting

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Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?

Posted: 30 Jun 2003
Frank D. Hodge, S. Jane Kennedy Jollineau and Laureen A. Maines
University of Washington - Michael G. Foster School of Business, University of San Diego - School of Business and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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recognition, disclosure, transparency, XBRL

6.

Recognition Versus Disclosure in Financial Statements: Does Search-Facilitating Technology Improve Transparency?

Posted: 10 Dec 2002
Frank D. Hodge, S. Jane Kennedy Jollineau and Laureen A. Maines
University of Washington - Michael G. Foster School of Business, University of San Diego - School of Business and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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recognition, disclosure, transparency, XBRL

7.

Using Budgets for Performance Evaluation: Effects of Resource Allocation and Horizontal Information Asymmetry on Budget Proposals, Budget Slack, and Performance

The Accounting Review, Vol. 77, No. 4, October 2002
Posted: 25 Oct 2002
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting, University of Kentucky - Gatton College of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting

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budgeting, performance evaluation, resource allocation, information, slack, performance

8.

Implications of Proposed Segment Reporting Standards for Financial Analysts? Investment Judgments

Journal of Accounting Research, Vol 35, Supplement, 1997
Posted: 10 Feb 1998
Laureen A. Maines, Linda S. McDaniel and Mary Harris Stanford
Indiana University - Kelley School of Business - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy and Texas Christian University - Department of Accounting

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