Nerissa C. Brown

University of Illinois at Urbana-Champaign

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

15

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CITATIONS
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Top 6,412

in Total Papers Citations

87

Scholarly Papers (15)

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 1,398 (12,799)
Citation 10

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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 996 (21,458)
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 921 (24,057)
Citation 51

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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 871 (26,066)
Citation 56

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analyst revisions, mutual fund herding, managerial myopia

5.

What are You Saying? Using Topic to Detect Financial Misreporting

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 101 Posted: 05 Jul 2016 Last Revised: 23 May 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 549 (48,690)
Citation 3

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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 457 (61,194)
Citation 7

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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 455 (61,532)

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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 338 (87,357)
Citation 13

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mobile communication, local bias, liquidity

9.

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 283 (106,076)
Citation 10

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earnings non-commonality, intangible assets, appropriability

10.

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 263 (114,566)

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

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 249 (121,238)

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

12.

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 235 (128,573)
Citation 1

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

13.

Political Corruption and Firm Value in the U.S.

Number of pages: 63 Posted: 28 Mar 2018 Last Revised: 11 Mar 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 218 (138,288)

Abstract:

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political corruption, firm value, Tobin's Q

14.

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

Number of pages: 48 Posted: 13 Dec 2018 Last Revised: 15 Feb 2019
Nerissa C. Brown, Brian Gale and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, University of Washington and The Brattle Group
Downloads 41 (415,463)
Citation 1

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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 (643,830)
Citation 16
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earnings announcement timing, pro forma earnings, adjusted earnings

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