Nerissa C. Brown

University of Delaware - Alfred Lerner College of Business and Economics

Associate Professor

419 Purnell Hall

Newark, DE 19716

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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CITATIONS
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Top 7,497

in Total Papers Citations

63

Scholarly Papers (12)

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 Delaware - Alfred Lerner College of Business and Economics, University of Muenster and University of Muenster
Downloads 1,095 (11,906)

Abstract:

internal controls, risk management, earnings quality, international accounting

2.

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 Delaware - Alfred Lerner College of Business and Economics, University of Georgia, University of Illinois at Urbana-Champaign and University of Iowa - Henry B. Tippie College of Business
Downloads 856 (21,211)
Citation 11

Abstract:

investor sentiment, pro forma earnings, corporate disclosure

3.

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 Delaware - Alfred Lerner College of Business and Economics, University of Texas at Dallas and University of Maryland - Robert H. Smith School of Business
Downloads 782 (24,194)
Citation 28

Abstract:

analyst revisions, mutual fund herding, managerial myopia

4.

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 Delaware - Alfred Lerner College of Business and Economics, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Robert H. Smith School of Business
Downloads 782 (20,792)
Citation 6

Abstract:

herding, disclosure

5.

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 Delaware - Alfred Lerner College of Business and Economics, University of Georgia and University of Illinois at Urbana-Champaign
Downloads 429 (51,013)
Citation 7

Abstract:

Earnings announcement timing, Pro forma earnings, Adjusted earnings

6.

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 Delaware - Alfred Lerner College of Business and Economics, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Downloads 310 (78,359)

Abstract:

mobile communication, local bias, liquidity

7.

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 Delaware - Alfred Lerner College of Business and Economics and University of Maryland - Robert H. Smith School of Business
Downloads 222 (98,747)
Citation 3

Abstract:

earnings non-commonality, intangible assets, appropriability

8.

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 Delaware - Alfred Lerner College of Business and Economics and University of Georgia
Downloads 196 (109,064)

Abstract:

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

9.

Greased Wheels or Just Greased Palms: Political Corruption and Firm Value

Number of pages: 61 Posted: 10 Jul 2011 Last Revised: 20 Oct 2015
University of Delaware - Alfred Lerner College of Business and Economics, North Carolina State University - Poole College of Management, Arizona State University (ASU) - School of Accountancy and University of Pittsburgh - Finance Group
Downloads 108 (101,305)

Abstract:

Tobin's Q, firm value, political corruption

10.

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 Delaware - Alfred Lerner College of Business and Economics, University of Georgia and University of Illinois at Urbana-Champaign
Downloads 1 (536,391)
Citation 7

Abstract:

earnings announcement timing, pro forma earnings, adjusted earnings

11.

Non-GAAP Earnings Disclosure and IPO Pricing

Number of pages: 58 Posted: 06 Jul 2016 Last Revised: 17 Mar 2017
University of Delaware - Alfred Lerner College of Business and Economics, University of Georgia, University of Padua and Yale University School of Management
Downloads 0 (113,438)

Abstract:

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

12.

What are You Saying? Using Topic to Detect Financial Misreporting

27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 61 Posted: 05 Jul 2016 Last Revised: 14 Sep 2016
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
University of Delaware - Alfred Lerner College of Business and Economics, Singapore Management University and University of Illinois at Urbana-Champaign
Downloads 0 (125,717)

Abstract:

Topic, Disclosure, Latent Dirichlet Allocation, Financial Misreporting