Michael Welker

Queen's University - Smith School of Business

Kingston

Ontario, Ontario K7L 3N6

Canada

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 7,701

SSRN RANKINGS

Top 7,701

in Total Papers Downloads

10,593

SSRN CITATIONS
Rank 3,044

SSRN RANKINGS

Top 3,044

in Total Papers Citations

386

CROSSREF CITATIONS

180

Scholarly Papers (17)

1.
Downloads 2,563 ( 9,852)

The World Price of Earnings Opacity

EFA 2002 Berlin Meetings Presented Paper
Number of pages: 52 Posted: 05 Sep 2001
Utpal Bhattacharya, Hazem Daouk and Michael Welker
HKUST Business School, Cornell University - School of Applied Economics and Management and Queen's University - Smith School of Business
Downloads 2,563 (9,686)
Citation 134

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Earnings Opacity; Cost of Equity; Turnover

The World Price of Earnings Opacity

The Accounting Review, July 2003
Posted: 18 Feb 2003
Utpal Bhattacharya, Hazem Daouk and Michael Welker
HKUST Business School, Cornell University - School of Applied Economics and Management and Queen's University - Smith School of Business

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earnings opacity, earnings aggressiveness, loss avoidance, earnings smoothing, cost of equity, trading volume

The Link between Earnings Conservatism and the Price to Book Ratio

Number of pages: 29 Posted: 14 Jun 2004
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Smith School of Business
Downloads 1,409 (24,672)
Citation 6

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Accounting conservatism, earnings, accruals, returns, price-to-book

The Link Between Earnings Conservatism and the Price to Book Ratio

Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
Number of pages: 29 Posted: 19 May 2005
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Smith School of Business
Downloads 783 (56,817)
Citation 11

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Accounting conservatism, earnings, accruals, returns, price-to-book

International GAAP Differences: The Impact on Foreign Analysts

Accounting Review, 2008
Number of pages: 40 Posted: 04 Dec 2007
Kee-Hong Bae, Hongping Tan and Michael Welker
York University - Schulich School of Business, McGill University and Queen's University - Smith School of Business
Downloads 886 (48,053)
Citation 3

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GAAP differences, accounting standard, analyst following, forecast accuracy, harmonization

International Gaap Differences - the Impact on Foreign Analysts

CAAA 2006 Annual Conference Paper
Number of pages: 60 Posted: 05 Jan 2006
Kee-Hong Bae, Hongping Tan and Michael Welker
York University - Schulich School of Business, McGill University and Queen's University - Smith School of Business
Downloads 703 (65,579)
Citation 78

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GAAP differences, foreign analyst following, forecast accuracy

4.

Impact of Market Risk Disclosures on Stock Price Sensitivity to Oil and Gas Prices

Number of pages: 45 Posted: 20 Apr 1999
Daniel B. Thornton and Michael Welker
Smith School of Business at Queen's University and Queen's University - Smith School of Business
Downloads 1,369 (26,229)
Citation 5

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5.

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions

Journal of Accounting Research, Forthcoming
Number of pages: 61 Posted: 21 Jun 2011
Hongping Tan, Shiheng Wang and Michael Welker
McGill University, Hong Kong University of Science & Technology (HKUST) and Queen's University - Smith School of Business
Downloads 817 (54,483)
Citation 36

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IFRS, accounting harmonization, analyst following, analysts' forecasts

6.

Do Sec Disclosures Reduce Investors' Disagreements About Firms' Exposures to Market Risk?: A Trading Volume Analysis

Number of pages: 40 Posted: 16 Oct 2000
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Smith School of Business
Downloads 482 (106,651)
Citation 1

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7.

The Effect of Oil and Gas Producers' Frr No. 48 Disclosures on Investors' Risk Assessments

Number of pages: 41 Posted: 05 Jun 2002
Daniel B. Thornton and Michael Welker
Smith School of Business at Queen's University and Queen's University - Smith School of Business
Downloads 352 (152,726)
Citation 10

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disclosure regulation, market risk disclosures, derivatives, oil and gas industry, commodity beta

8.

Gone with the Wind: An Externality of Earnings Pressure

Journal of Accounting & Economics (JAE), 2021
Number of pages: 45 Posted: 18 Mar 2021 Last Revised: 25 Mar 2021
Zheng Liu, Hongtao Shen, Michael Welker, Ning Zhang and Yang Zhao
Queen's University, Smith School of Business, Jinan University, Queen's University - Smith School of Business, Queen's University, Smith School of Business and Jinan University - Management School
Downloads 348 (154,612)
Citation 1

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Earnings pressure, Capital market, Externality, Economic growth, Pollution, Environment

9.

The Reduction of Firms' Ownership Induced Agency Costs Following Financial Reporting Reform in the European Union

CAAA 2006 Annual Conference Paper
Number of pages: 37 Posted: 05 Jan 2006
Jinhan Pae, Daniel B. Thornton and Michael Welker
Korea University Business School (KUBS), Smith School of Business at Queen's University and Queen's University - Smith School of Business
Downloads 328 (164,862)
Citation 5

Abstract:

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International Accounting Standards, European Union, Agency Costs

10.

Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe

Journal of Accounting Research, Forthcoming
Number of pages: 60 Posted: 05 Oct 2010
Shiheng Wang and Michael Welker
Hong Kong University of Science & Technology (HKUST) and Queen's University - Smith School of Business
Downloads 288 (189,020)
Citation 3

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IFRS, financial statement reconciliations, information asymmetry, market timing, equity issuance

11.

The Walk-Down to Beatable Forecasts: International Evidence

Number of pages: 53 Posted: 16 Nov 2017
Hongping Tan, Jiangfeng Wang, Michael Welker and Zhang Ran
McGill University, Shanxi University of Finance and Economics, Queen's University - Smith School of Business and Peking University
Downloads 161 (325,666)

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Analyst forecasts, Walk-down, Earnings guidance, Institutional infrastructure, Insider trading, Forecast bias

12.

The Effect of Retrospective Versus Modified Retrospective Application of Accounting Changes on Financial Statement Usefulness

Review of Accounting Studies, Forthcoming
Number of pages: 96 Posted: 13 Feb 2023 Last Revised: 06 Jun 2023
Jing Wang and Michael Welker
Queen's University - Smith School of Business and Queen's University - Smith School of Business
Downloads 104 (455,775)
Citation 2

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accounting changes, SFAS 154, application methods, revenue recognition

13.

Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Hyun A. Hong, Jeong-Bon Kim and Michael Welker
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Simon Fraser University and Queen's University - Smith School of Business

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ownership-control wedge; stock price crash risk; information opacity; IFRS

14.

Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence

Journal of Accounting Research, Vol. 55, No. 2, 2017
Posted: 15 Sep 2017
David Godsell, Michael Welker and Ning Zhang
University of Illinois at Urbana-Champaign, Queen's University - Smith School of Business and Queen's University, Smith School of Business

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earnings management; trade regulation; antidumping investigations; European Union

15.

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements

The Accounting Review, Forthcoming, April, 2002
Posted: 26 Nov 2001
Financial Accounting Standards Board, Smith School of Business at Queen's University, Duke University - Fuqua School of Business and Queen's University - Smith School of Business

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Disclosure regulation; Market risk disclosures; Derivatives; Trading volume; Investors' uncertainty; Diversity of opinion

16.

Individual Institutional and Specialist Trade Patterns Before and after Disclosure

Journal of Financial Research
Posted: 10 Jul 2000
H. Charles Sparks and Michael Welker
University of Alaska Fairbanks - School of Management (SOM) and Queen's University - Smith School of Business

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17.

An Empirical Investigation of Equity Market Trade Patterns Surrounding Significant Information Releases

Posted: 28 Jul 1997
H. Charles Sparks and Michael Welker
University of Alaska Fairbanks - School of Management (SOM) and Queen's University - Smith School of Business

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