Kathy Rupar

University of Florida - Fisher School of Accounting

Assistant Professor

PO Box 117165, 201 Stuzin Hall

Gainesville, FL 32610-0496

United States

SCHOLARLY PAPERS

4

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CITATIONS
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3

Scholarly Papers (4)

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Downloads 372 (62,951)

Abstract:

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
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance

Abstract:

impairment, reversal, investment, decision making, cognitive dissonance

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 University of Florida - Fisher School of Accounting
Downloads 275 (89,138)
Citation 1

Abstract:

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 University of Florida - Fisher School of Accounting

Abstract:

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

3.

Significance of Forecast Precision: The Importance of Investors' Expectations

Number of pages: 39 Posted: 31 Jan 2011 Last Revised: 26 Aug 2015
Kathy Rupar
University of Florida - Fisher School of Accounting
Downloads 203 (95,167)
Citation 2

Abstract:

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

4.

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: 41 Posted: 02 Apr 2016 Last Revised: 15 Mar 2017
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Downloads 0 (105,820)

Abstract:

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