Nerissa C. Brown

University of Illinois at Urbana-Champaign

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

16

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7,800

SSRN CITATIONS
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Top 7,883

in Total Papers Citations

37

CROSSREF CITATIONS

96

Scholarly Papers (16)

1.

The Effect of Internal Control and Risk Management Regulation on Earnings Quality: Evidence from Germany

Journal of Accounting and Public Policy 33 (1): 1-31, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 58 Posted: 20 Nov 2006 Last Revised: 18 Mar 2014
Nerissa C. Brown, Christiane Pott and Andreas Wömpener
University of Illinois at Urbana-Champaign, University of Muenster and University of Muenster
Downloads 1,435 (13,088)
Citation 5

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internal controls, risk management, earnings quality, international accounting

2.

Herd Behavior in Voluntary Disclosure Decisions: An Examination of Capital Expenditure Forecasts*

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 55 Posted: 17 Jan 2005
Nerissa C. Brown, Lawrence A. Gordon and Russ Wermers
University of Illinois at Urbana-Champaign, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Robert H. Smith School of Business
Downloads 1,020 (21,944)
Citation 8

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herding, disclosure

3.

Investor Sentiment and Pro Forma Earnings Disclosures

Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
Number of pages: 45 Posted: 03 Aug 2008 Last Revised: 20 Feb 2012
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and The University of Arizona - Eller College of Management
Downloads 929 (25,171)
Citation 5

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investor sentiment, pro forma earnings, corporate disclosure

4.

Analyst Recommendations, Mutual Fund Herding, and Overreaction in Stock Prices

Management Science, Forthcoming, AFA 2010 Atlanta Meetings Paper
Number of pages: 37 Posted: 22 Mar 2009 Last Revised: 23 May 2013
Nerissa C. Brown, Kelsey D. Wei and Russ Wermers
University of Illinois at Urbana-Champaign, University of Texas at Dallas and University of Maryland - Robert H. Smith School of Business
Downloads 905 (26,171)
Citation 33

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analyst revisions, mutual fund herding, managerial myopia

5.

What are You Saying? Using Topic to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming, 27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 67 Posted: 05 Jul 2016 Last Revised: 03 Dec 2019
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
University of Illinois at Urbana-Champaign, Singapore Management University and University of Illinois at Urbana-Champaign
Downloads 744 (34,404)
Citation 5

Abstract:

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Topic, Disclosure, Latent Dirichlet Allocation, Financial Misreporting

6.

Non-GAAP Earnings Disclosure and IPO Pricing

Number of pages: 57 Posted: 06 Jul 2016 Last Revised: 25 Oct 2018
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting, University of Padua and Yale University School of Management
Downloads 501 (57,741)
Citation 9

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non-GAAP, IPOs, underpricing, price revision, prospectus, disclosure

7.

The Timing of Quarterly 'Pro Forma' Earnings Announcements

Journal of Business Finance & Accounting 39 (3/4): 315-359, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 50 Posted: 18 Sep 2006 Last Revised: 04 Jun 2015
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting and University of Illinois at Urbana-Champaign
Downloads 457 (64,711)

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Earnings announcement timing, Pro forma earnings, Adjusted earnings

8.

Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws

Journal of Accounting Research, Vol . 53, No. 2, 2015
Number of pages: 72 Posted: 18 Mar 2014 Last Revised: 02 Jun 2015
Nerissa C. Brown, Han Stice and Roger M. White
University of Illinois at Urbana-Champaign, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Downloads 341 (91,250)
Citation 6

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mobile communication, local bias, liquidity

9.

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

29th Annual Conference on Financial Economics & Accounting 2018, Fox School of Business Research Paper
Number of pages: 52 Posted: 02 Aug 2018 Last Revised: 29 May 2019
Nerissa C. Brown, Shira Cohen and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, Temple University - Department of Accounting and The Brattle Group
Downloads 323 (96,840)

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accounting complexity, non-GAAP earnings, XBRL, GAAP, voluntary disclosure

10.

Intangible Investment and the Importance of Firm-Specific Factors in the Determination of Earnings

Review of Accounting Studies Vol. 16, No. 3, pp 539-573, September 2011, Robert H. Smith School Research Paper No. RHS-06-145
Number of pages: 55 Posted: 14 Feb 2011 Last Revised: 26 Jun 2012
Nerissa C. Brown and Michael D. Kimbrough
University of Illinois at Urbana-Champaign and University of Maryland - Robert H. Smith School of Business
Downloads 294 (107,398)

Abstract:

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earnings non-commonality, intangible assets, appropriability

11.

Gaming Regulation with Image-Based Tweets

Number of pages: 41 Posted: 27 Jan 2018 Last Revised: 11 Mar 2019
Nerissa C. Brown, W. Brooke Elliott and Stephanie M. Grant
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Washington
Downloads 287 (110,204)
Citation 1

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Non-GAAP Earnings, Image, Social Media, Twitter, Investment Decisions

12.

Political Corruption and Firm Value in the U.S.: Do Rents and Monitoring Matter?

Journal of Business Ethics, Forthcoming
Number of pages: 48 Posted: 28 Mar 2018 Last Revised: 05 Sep 2019
University of Illinois at Urbana-Champaign, North Carolina State University - Poole College of Management, Arizona State University (ASU) - School of Accountancy and University of Pittsburgh - Finance Group
Downloads 258 (123,817)

Abstract:

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political corruption, firm value, Tobin's Q

13.

The Quality of Street Cash Flow from Operations

Review of Accounting Studies 19 (2): 913-954
Number of pages: 49 Posted: 20 Nov 2012 Last Revised: 22 May 2014
Nerissa C. Brown and Theodore E. Christensen
University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of Accounting
Downloads 236 (134,950)
Citation 2

Abstract:

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street cash flow from operations, cash flow exclusions, security analysts

14.

Kokesh v. SEC: The Market Impact of Reducing SEC Enforcement Powers

Number of pages: 49 Posted: 13 Dec 2018 Last Revised: 05 Sep 2019
Nerissa C. Brown, Brian Gale and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, University of Washington and The Brattle Group
Downloads 69 (344,641)
Citation 1

Abstract:

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SEC, securities law enforcement, regulation, governance

15.

The Timing of Quarterly ‘Pro Forma’ Earnings Announcements

Journal of Business Finance & Accounting, Vol. 39, Issue 3‐4, pp. 315-359, 2012
Number of pages: 45 Posted: 21 Apr 2012
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting and University of Illinois at Urbana-Champaign
Downloads 1 (675,705)
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Abstract:

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earnings announcement timing, pro forma earnings, adjusted earnings

16.

What Are You Saying? Using topic to Detect Financial Misreporting

Journal of Accounting Research, Volume 58, Issue 1
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
University of Illinois at Urbana-Champaign, Singapore Management University and University of Illinois at Urbana-Champaign

Abstract:

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topic modeling; disclosure; latent Dirichlet allocation; financial misreporting

Other Papers (1)

Total Downloads: 0
1.

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

Posted: 12 May 2018
Nerissa C. Brown, Shira Cohen and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, Temple University - Department of Accounting and The Brattle Group

Abstract:

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Non-GAAP, Accounting Complexity, XBRL