Kathy Rupar

Georgia Institute of Technology

Assistant Professor

800 W Peachtree St NW

Suite 445

Atlanta, GA 30308-1149

United States

SCHOLARLY PAPERS

6

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1,920

SSRN CITATIONS
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SSRN RANKINGS

Top 46,625

in Total Papers Citations

6

CROSSREF CITATIONS

5

Scholarly Papers (6)

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment

Number of pages: 41 Posted: 22 Aug 2012 Last Revised: 16 May 2015
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 456 (64,106)
Citation 5

Abstract:

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accounting, standards, impairment, reversibility, reversals, managers, investment, R&D, IFRS, GAAP

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment

Accounting Review 90(2): 739-759
Posted: 09 Jul 2014 Last Revised: 14 May 2015
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance

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impairment, reversal, investment, decision making, cognitive dissonance

2.

Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks

Robert H. Smith School Research Paper No. RHS 2757150
Number of pages: 42 Posted: 02 Apr 2016 Last Revised: 01 Jan 2018
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 386 (78,888)

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short selling, transparency, real earnings management, accruals, earnings benchmarks, managerial incentives

Numerical Formats within Risk Disclosures and the Moderating Effect of Investors’ Disclosure Management Concerns

Johnson School Research Paper Series No. 30-2011
Number of pages: 50 Posted: 09 Jun 2011
Mark W. Nelson and Kathy Rupar
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology
Downloads 307 (101,653)

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numerical format effect, sensitivity analysis, risk judgment, earnings management, disclosure management, ratio bias

Numerical Formats within Risk Disclosures and the Moderating Effect of Investors’ Concerns About Management Discretion

Accounting Review, Vol. 90 (3): 1149-1168
Posted: 08 Jun 2011 Last Revised: 22 Oct 2015
Mark W. Nelson and Kathy Rupar
Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology

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numerical format, sensitivity analysis, risk judgment, reporting discretion, persuasion knowledge model, cognitive capacity

4.

Significance of Forecast Precision: The Importance of Investors' Expectations

Number of pages: 39 Posted: 31 Jan 2011 Last Revised: 26 Aug 2015
Kathy Rupar
Georgia Institute of Technology
Downloads 293 (107,599)
Citation 2

Abstract:

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Forecast Precision, Forecast Form, Management Credibility, Investor Expectations, Environmental Uncertainty

5.

The Relationship between Non-GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers

Number of pages: 41 Posted: 02 Oct 2017 Last Revised: 01 Sep 2019
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Georgia Institute of Technology
Downloads 264 (120,115)
Citation 3

Abstract:

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Non-GAAP measures, earnings management, aggressive reporting, reconciliation

6.

Using the Unconscious to Improve Detection of Managerial Deception

Number of pages: 45 Posted: 15 Jan 2018
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 214 (147,972)
Citation 1

Abstract:

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unconscious thought, deception detection, lexical decision task, implicit association test, managerial deception