Kathy Rupar

Georgia Institute of Technology

Assistant Professor

800 W Peachtree St NW

Suite 445

Atlanta, GA 30308-1149

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 23,924

SSRN RANKINGS

Top 23,924

in Total Papers Downloads

3,908

SSRN CITATIONS
Rank 33,878

SSRN RANKINGS

Top 33,878

in Total Papers Citations

21

CROSSREF CITATIONS

8

Scholarly Papers (10)

1.

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

Number of pages: 46 Posted: 02 Oct 2017 Last Revised: 18 Apr 2022
SC Johnson Graduate School of Management, SC Johnson Graduate School of Management, Georgia Institute of Technology and Southern Methodist University (SMU) - Accounting Department
Downloads 671 (70,975)
Citation 7

Abstract:

Loading...

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

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 Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 559 (88,264)
Citation 7

Abstract:

Loading...

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 Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance

Abstract:

Loading...

impairment, reversal, investment, decision making, cognitive dissonance

3.

Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs

The Accounting Review (2023). https://doi.org/10.2308/TAR-2021-0551
Number of pages: 65 Posted: 27 Aug 2021 Last Revised: 13 Jul 2023
University of Iowa - Department of Accounting, University of Texas at Austin - Department of Accounting, Queen's University - Smith School of Business and Georgia Institute of Technology
Downloads 469 (110,714)
Citation 4

Abstract:

Loading...

investor judgments, construct validity, experimental design

4.

Do Sell-side Analysts React Too Pessimistically to Bad News for Minority-led Firms? Evidence from Target Price Valuations

SMU Cox School of Business Research Paper No. 21-20
Number of pages: 50 Posted: 22 Dec 2021 Last Revised: 09 Jan 2024
Kathy Rupar, Sean Wang and Hayoung Yoon
Georgia Institute of Technology, Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Accounting Department
Downloads 450 (116,306)

Abstract:

Loading...

Racial discrimination, financial analyst, valuation, CEO, earnings announcement, target price

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: 42 Posted: 02 Apr 2016 Last Revised: 01 Jan 2018
SC Johnson Graduate School of Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 450 (116,306)

Abstract:

Loading...

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

6.

Using the Unconscious to Improve Detection of Managerial Deception

Number of pages: 51 Posted: 15 Jan 2018 Last Revised: 03 Jun 2021
SC Johnson Graduate School of Management, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 419 (126,423)

Abstract:

Loading...

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

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 378 (140,851)
Citation 1

Abstract:

Loading...

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

Abstract:

Loading...

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

8.

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 331 (164,275)
Citation 5

Abstract:

Loading...

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

9.

Invest in What you Know? How Investor-Customers React to Corporate Restatements

Georgia Tech Scheller College of Business Research Paper No. 4405242
Number of pages: 51 Posted: 13 Apr 2023
Texas Christian University - Department of Accounting, Georgia Institute of Technology - Scheller College of Business, SC Johnson Graduate School of Management and Georgia Institute of Technology
Downloads 113 (432,885)

Abstract:

Loading...

company-customer identification, investor attention, earnings restatements, corporate disclosures

10.

How Do Retail Investors Evaluate the Credibility of Analysts who provide Directionally Inconsistent Revisions? Experimental Evidence

Number of pages: 38 Posted: 24 Apr 2023 Last Revised: 22 Feb 2024
Bentley University - McCallum Graduate School of Business, Georgia Institute of Technology and Bentley University - McCallum Graduate School of Business
Downloads 68 (595,633)

Abstract:

Loading...

analyst, investor judgment, directionally inconsistent revisions, affiliation, recommendation, earnings forecast, attribution theory