Nerissa C. Brown

University of Illinois at Urbana-Champaign

1206 South Sixth Street

Champaign, IL 61820

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 5,920

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Top 5,920

in Total Papers Downloads

10,304

SSRN CITATIONS
Rank 7,204

SSRN RANKINGS

Top 7,204

in Total Papers Citations

81

CROSSREF CITATIONS

100

Scholarly Papers (17)

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 1,550 (16,843)
Citation 6

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internal controls, risk management, earnings quality, international accounting

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 - School of Accountancy and University of Illinois at Urbana-Champaign
Downloads 1,304 (21,458)
Citation 16

Abstract:

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Topic, Disclosure, Latent Dirichlet Allocation, Financial Misreporting

What Are You Saying? Using topic to Detect Financial Misreporting

Journal of Accounting Research, Volume 58, Issue 1, March 2020
Posted: 09 Mar 2020
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
University of Illinois at Urbana-Champaign, Singapore Management University - School of Accountancy and University of Illinois at Urbana-Champaign

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topic modeling; disclosure; latent Dirichlet allocation; financial misreporting

3.

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 1,137 (26,704)
Citation 8

Abstract:

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herding, 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 1,053 (29,855)
Citation 42

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analyst revisions, mutual fund herding, managerial myopia

5.

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 AccountingUniversity of Georgia, University of Illinois at Urbana-Champaign and Penn State University
Downloads 991 (32,511)
Citation 8

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investor sentiment, pro forma earnings, corporate disclosure

6.

Non-GAAP Earnings Disclosure and the Valuation of IPOs

Number of pages: 50 Posted: 06 Jul 2016 Last Revised: 22 Jun 2022
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Padua and Yale University School of Management
Downloads 711 (51,225)
Citation 10

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non-GAAP, IPOs, prospectus, disclosure

7.

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 57 Posted: 02 Aug 2018 Last Revised: 04 Apr 2022
Nerissa C. Brown, Adrienna A. Huffman and Shira Cohen
University of Illinois at Urbana-Champaign, The Brattle Group and San Diego State University
Downloads 689 (53,414)

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

8.

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 AccountingUniversity of Georgia and University of Illinois at Urbana-Champaign
Downloads 481 (83,870)

Abstract:

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Earnings announcement timing, Pro forma earnings, Adjusted earnings

9.

How Do Non-GAAP Image Tweets Influence Investor Judgments?

Number of pages: 35 Posted: 27 Jan 2018 Last Revised: 04 Apr 2022
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 412 (100,549)
Citation 1

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

10.

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 359 (117,577)
Citation 8

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mobile communication, local bias, liquidity

11.

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

Journal of Business Ethics, 2021 (vol. 168, no. 2, p. 335-351)
Number of pages: 48 Posted: 28 Mar 2018 Last Revised: 09 Dec 2021
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
Downloads 329 (129,310)
Citation 1

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political corruption, firm value, Tobin's Q

12.

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 328 (129,724)
Citation 1

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earnings non-commonality, intangible assets, appropriability

13.

News or Noise: Mobile Internet Technology and Stock Market Activity

Number of pages: 43 Posted: 15 May 2020 Last Revised: 04 Apr 2022
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign, University of Maryland - Robert H. Smith School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 299 (142,898)
Citation 3

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mobile technology, investor activity, stock market liquidity, limited attention, distraction

14.

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
University of Illinois at Urbana-Champaign and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 248 (172,491)
Citation 2

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

15.

How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?

Number of pages: 52 Posted: 14 Apr 2020 Last Revised: 15 Dec 2021
Nerissa C. Brown, Brian Gale and Stephanie M. Grant
University of Illinois at Urbana-Champaign, University of Washington - Department of Accounting and University of Washington
Downloads 244 (175,251)
Citation 1

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repetition; interactivity; information processing; investment judgments

16.

The Market Impact of Weakening SEC Enforcement Tools

Number of pages: 51 Posted: 13 Dec 2018 Last Revised: 09 Feb 2021
Nerissa C. Brown, Brian Gale and Adrienna A. Huffman
University of Illinois at Urbana-Champaign, University of Washington - Department of Accounting and The Brattle Group
Downloads 168 (245,621)

Abstract:

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SEC, securities law enforcement, regulation, governance

17.

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 AccountingUniversity of Georgia and University of Illinois at Urbana-Champaign
Downloads 1 (889,061)
Citation 2

Abstract:

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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, San Diego State University and The Brattle Group

Abstract:

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Non-GAAP, Accounting Complexity, XBRL