Carol A. Marquardt

City University of New York (CUNY) – Baruch College

Associate Professor

One Bernard Baruch Way, Box B12-225

New York, NY 10010

United States

SCHOLARLY PAPERS

22

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CITATIONS
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in Total Papers Citations

252

Scholarly Papers (22)

1.

Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings

Number of pages: 39 Posted: 05 Feb 2002
Barbara A. Lougee and Carol A. Marquardt
University of San Diego School of Business and City University of New York (CUNY) – Baruch College
Downloads 1,696 (6,913)
Citation 45

Abstract:

Pro forma earnings; Earnings quality; Strategic disclosure; Relative and incremental information content

How are Earnings Managed? An Examination of Specific Accruals

Number of pages: 44 Posted: 15 Feb 2003
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College
Downloads 1,523 (8,890)
Citation 39

Abstract:

How are Earnings Managed? An Examination of Specific Accruals

Contemporary Accounting Research, Vol. 21, No. 2, Summer 2004
Posted: 15 Feb 2004
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

Abstract:

earnings management, specific accruals, equity offerings, meeting benchmarks

3.

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings

Number of pages: 38 Posted: 19 Jul 2000
Eli Bartov, Carol A. Marquardt and Steven Balsam
NYU Stern School of Business, City University of New York (CUNY) – Baruch College and Temple University - Department of Accounting
Downloads 1,073 (14,925)
Citation 36

Abstract:

4.
Downloads 944 ( 15,909)
Citation 28

Fundamentals of Accounting Losses

Number of pages: 51 Posted: 29 Jan 2002
April Klein and Carol A. Marquardt
New York University (NYU) - Department of Accounting and City University of New York (CUNY) – Baruch College
Downloads 944 (18,798)
Citation 28

Abstract:

Accounting losses, accounting conservatism, business cycle, macreconomics, cash flows from operations

Fundamentals of Accounting Losses

The Accounting Review, January 2006
Posted: 25 Aug 2005
April Klein and Carol A. Marquardt
New York University (NYU) - Department of Accounting and City University of New York (CUNY) – Baruch College

Abstract:

Accounting losses, accounting conservatism, business cycle, small firms

Earnings Management Through Transaction Structuring: Contingent Convertible Debt and Diluted EPS

Number of pages: 54 Posted: 08 Mar 2004
Carol A. Marquardt and Christine I. Wiedman
City University of New York (CUNY) – Baruch College and University of Waterloo
Downloads 1,015 (16,835)
Citation 20

Abstract:

Earnings management, transaction structuring, convertible bonds, diluted EPS

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted EPS

Journal of Accounting Research, Vol. 43, No. 2, May 2005
Posted: 29 Dec 2004
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

Abstract:

Earnings management, transaction structuring, convertible bonds, diluted EPS

Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons

Number of pages: 41 Posted: 20 Feb 2009
Carol A. Marquardt, Christine E.L. Tan and Susan M. Young
City University of New York (CUNY) – Baruch College, City University of New York - Baruch College and Fordham University
Downloads 409 (58,366)
Citation 8

Abstract:

stock repurchases, executive compensation, CEO turnover, earnings per share

Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons

2012 Financial Markets & Corporate Governance Conference
Number of pages: 44 Posted: 15 Dec 2011
Carol A. Marquardt, Christine Tan and Susan M. Young
City University of New York (CUNY) – Baruch College, affiliation not provided to SSRN and Fordham University
Downloads 270 (94,440)
Citation 8

Abstract:

7.

Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 01 Sep 2009 Last Revised: 16 Aug 2013
Rong Huang, Carol A. Marquardt and Bo Zhang
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 638 (30,557)

Abstract:

EPS, Dilution, Executive Compensation,Debt-Equity Financing, Agency Conflicts

8.

The Role of Accounting Quality in the M&A Market

Management Science, Forthcoming
Number of pages: 40 Posted: 15 Dec 2010 Last Revised: 28 Oct 2013
Carol A. Marquardt and Emanuel Zur
City University of New York (CUNY) – Baruch College and University of Maryland - Robert H. Smith School of Business
Downloads 581 (29,091)
Citation 5

Abstract:

Mergers and Acquisitions, Accruals Quality, Auction, Negotiation

9.
Downloads 516 ( 44,150)
Citation 23

Sec Scrutiny and the Evolution of Non-Gaap Reporting

The Accounting Review, Vol. 83, No. 1, pp. 157-184, 2008
Number of pages: 45 Posted: 03 Jan 2007 Last Revised: 10 Mar 2010
Kalin S. Kolev, Carol A. Marquardt and Sarah E. McVay
CUNY Baruch College, City University of New York (CUNY) – Baruch College and University of Washington
Downloads 516 (43,599)
Citation 23

Abstract:

Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley

SEC Scrutiny and the Evolution of Non-GAAP Reporting

Accounting Review, January 2008
Posted: 06 Jun 2007 Last Revised: 14 Nov 2007
Kalin S. Kolev, Carol A. Marquardt and Sarah E. McVay
CUNY Baruch College, City University of New York (CUNY) – Baruch College and University of Washington

Abstract:

Non-GAAP Earnings, Street Earnings, Pro Forma Earnings, Regulation G, Sarbanes-Oxley

Economic Consequences of Financial Reporting Changes: Diluted EPS and Contingent Convertible Securities

Number of pages: 52 Posted: 31 Aug 2005
Carol A. Marquardt and Christine I. Wiedman
City University of New York (CUNY) – Baruch College and University of Waterloo
Downloads 418 (56,840)
Citation 7

Abstract:

Economic consequences, agency costs, diluted EPS, executive compensation, convertible securities

Economic Consequences of Financial Reporting Changes: Diluted EPS and Contingent Convertible Securities

Review of Accounting Studies, Vol. 12, No. 4, December 2007
Posted: 16 Nov 2006
Carol A. Marquardt and Christine I. Wiedman
City University of New York (CUNY) – Baruch College and University of Waterloo

Abstract:

Economic consequences, agency costs, diluted EPS, executive compensation, convertible securities

11.

M&A Decisions and U.S. Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 237-271, 2015.
Number of pages: 48 Posted: 20 Jun 2011 Last Revised: 07 Sep 2016
University of Connecticut - Department of Accounting, CUNY-Baruch College, University of Texas at Dallas - Department of Accounting & Information Management and City University of New York (CUNY) – Baruch College
Downloads 364 (59,113)
Citation 1

Abstract:

Mergers & Acquisitions; Clawback Provisions; Restatements

12.

Using Sales Revenue as a Performance Measure

Number of pages: 44 Posted: 29 Jul 2015
Rong Huang, Carol A. Marquardt and Bo Zhang
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 303 (83,790)
Citation 1

Abstract:

Performance measures, executive compensation, sales revenue, pay-sensitivity

13.

A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd-Frank Reform Act of 2010

Number of pages: 58 Posted: 07 Sep 2011 Last Revised: 12 Apr 2016
Vishal P. Baloria, Carol A. Marquardt and Christine I. Wiedman
Boston College, City University of New York (CUNY) – Baruch College and University of Waterloo
Downloads 268 (63,591)
Citation 2

Abstract:

Whistleblowing, Dodd-Frank, Lobbying, Code of Ethics, Regulation

Can Shareholder Activism Improve Gender Diversity on Corporate Boards?

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37 Posted: 16 Dec 2014
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College
Downloads 134 (182,387)

Abstract:

activism, diversity, governance

Can Shareholder Activism Improve Gender Diversity on Corporate Boards?

Corporate Governance: An International Review, Vol. 24, Issue 4, pp. 443-461, 2016
Number of pages: 19 Posted: 06 Jul 2016
Carol A. Marquardt and Christine I. Wiedman
City University of New York (CUNY) – Baruch College and University of Waterloo
Downloads 0
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Abstract:

Corporate Governance, Shareholder Activism, Gender Diversity, Board Composition

15.

The Effect of Voluntary Clawback Adoption on Non-GAAP Reporting

Number of pages: 44 Posted: 16 Jun 2013
Hangsoo Kyung, Hakyin Lee and Carol A. Marquardt
The Chinese University of Hong Kong, Hofstra University and City University of New York (CUNY) – Baruch College
Downloads 119 (127,200)

Abstract:

Dodd-Frank Act, Clawback, Non-GAAP, Pro forma, Voluntary Disclosure

16.

The Effect of Earnings Management on the Value Relevance of Accounting Information

Journal of Business Finance & Accounting, Vol. 31, No. 3-4, pp. 297-332, April 2004
Number of pages: 36 Posted: 02 Jul 2004
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College
Downloads 35 (379,435)
Citation 14
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Abstract:

17.

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share

Journal of Accounting Research, Vol. 43, pp. 205-243, May 2005
Number of pages: 39 Posted: 08 May 2006
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College
Downloads 21 (446,833)
Citation 22
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Abstract:

18.

M&A Decisions and US Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 237-271, 2015
Number of pages: 35 Posted: 26 Feb 2015
University of Connecticut - Department of Accounting, CUNY-Baruch College, University of Texas at Dallas - Department of Accounting & Information Management and City University of New York (CUNY) – Baruch College
Downloads 0 (569,182)
Citation 1
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Abstract:

mergers & acquisitions, clawback provisions, restatements

19.

Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings

Accounting Review, July 2004
Posted: 05 Mar 2004
Barbara A. Lougee and Carol A. Marquardt
University of San Diego School of Business and City University of New York (CUNY) – Baruch College

Abstract:

Pro forma earnings, earnings informativeness, strategic disclosure, relative and incremental information content, market efficiency

20.

The Cost of Employee Stock Option Grants: An Empirical Analysis

Journal of Accounting Research, Vol. 40, No. 4, September 2002
Posted: 21 Oct 2002
Carol A. Marquardt
City University of New York (CUNY) – Baruch College

Abstract:

employee stock options, executive compensation, option pricing, economic forecasting

21.

Voluntary Disclosure, Information Asymmetry, and Insider Selling through Secondary Equity Offerings

Contemporary Accounting Research, Vol 15, No 4 (Winter 1998)
Posted: 13 Sep 1999
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

Abstract:

22.

The Effect of Earnings Management on the Value Relevance of Accounting Information

Journal of Business Finance and Accounting, Forthcoming
Posted: 12 Feb 2003
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

Abstract:

earnings management, secondary equity offering, value relevance, discretionary accruals, voluntary disclosure