Kathy Rupar

Georgia Institute of Technology - Ernest Scheller Jr. College of Business

Visiting Assistant Professor

800 West Peachtree, NW

Atlanta, GA 30308

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 29,421

SSRN RANKINGS

Top 29,421

in Total Papers Downloads

1,262

CITATIONS

2

Scholarly Papers (5)

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, Georgia Institute of Technology - Ernest Scheller Jr. College of Business and University of Maryland - Department of Accounting & Information Assurance
Downloads 390 (61,853)

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, Georgia Institute of Technology - Ernest Scheller Jr. College of Business 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 Georgia Institute of Technology - Ernest Scheller Jr. College of Business
Downloads 279 (91,103)
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 Georgia Institute of Technology - Ernest Scheller Jr. College of Business

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
Georgia Institute of Technology - Ernest Scheller Jr. College of Business
Downloads 203 (97,217)
Citation 1

Abstract:

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

4.

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

Number of pages: 35 Posted: 02 Oct 2017
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia Institute of Technology - Ernest Scheller Jr. College of Business
Downloads 0 (298,207)

Abstract:

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

5.

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: 29 Jun 2017
Cornell University - Samuel Curtis Johnson Graduate School of Management, Georgia Institute of Technology - Ernest Scheller Jr. College of Business and University of Maryland - Department of Accounting & Information Assurance
Downloads 0 (96,440)

Abstract:

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