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

  • City University of New York (CUNY) – Baruch College

    • Email
    • Tel: 646-312-3241
SCHOLARLY PAPERS

20

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192

CROSSREF CITATIONS

142

Scholarly Papers (20)

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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 1,960 (14,094)
Citation 37

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

2.

How are Earnings Managed? An Examination of Specific Accruals

Downloads 1,665 (18,203)

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 1,665 (17,871)
Citation 44

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How are Earnings Managed? An Examination of Specific Accruals

Posted: 15 Feb 2004
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

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earnings management, specific accruals, equity offerings, meeting benchmarks

3.

Using Sales Revenue as a Performance Measure

Number of pages: 44 Posted: 29 Jul 2015
Rong Huang, Carol A. Marquardt and Bo Zhang
Department of Accounting, School of Management, Fudan University, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 1,605 (19,199)
Citation 3

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

4.

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 1,169 (30,858)
Citation 10

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5.

Fundamentals of Accounting Losses

Downloads 999 (31,788)
Citation 33

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 999 (37,933)

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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

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Accounting losses, accounting conservatism, business cycle, small firms

6.

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

Downloads 1,079 (34,508)

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 1,079 (34,011)
Citation 6

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Earnings management, transaction structuring, convertible bonds, diluted EPS

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

Posted: 29 Dec 2004
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

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Earnings management, transaction structuring, convertible bonds, diluted EPS

7.

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 951 (41,372)
Citation 37

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Mergers and Acquisitions, Accruals Quality, Auction, Negotiation

8.

Accelerated Share Repurchases, Bonus Compensation, and CEO Horizons

Downloads 840 (48,995)
Citation 13

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 451 (106,829)
Citation 13

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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 389 (127,042)
Citation 8

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9.

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
Department of Accounting, School of Management, Fudan University, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 779 (54,267)
Citation 10

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

10.

Sec Scrutiny and the Evolution of Non-Gaap Reporting

Downloads 605 (75,292)

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
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington
Downloads 605 (74,388)
Citation 38

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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
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and University of Washington

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

11.

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 529 (89,053)
Citation 13

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

12.

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
Anna Bergman Brown, Paquita Y. Davis-Friday, Paquita Y. Davis-Friday, Lale Guler and Carol A. Marquardt
Clarkson University, Zicklin School of BusinessCity University of New York (CUNY) - Stan Ross Department of Accountancy, University of Texas at Dallas - Department of Accounting & Information Management and City University of New York (CUNY) – Baruch College
Downloads 484 (99,302)
Citation 20

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Mergers & Acquisitions; Clawback Provisions; Restatements

13.

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

Downloads 450 (108,168)
Citation 2

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 450 (107,076)
Citation 2

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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

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

14.

The Effect of Voluntary Clawback Adoption on Non-GAAP Reporting

Forthcoming in Journal of Accounting and Economics, Baruch College Zicklin School of Business Research Paper No. 2018-09-01
Number of pages: 63 Posted: 16 Jun 2013 Last Revised: 28 Sep 2018
Hangsoo Kyung, Hakyin Lee and Carol A. Marquardt
The Chinese University of Hong Kong, City University of New York (CUNY) - Stan Ross Department of Accountancy and City University of New York (CUNY) – Baruch College
Downloads 386 (129,661)
Citation 18

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

15.

Managerial Responses to Changes in Fair Value Accounting for Equity Securities

Number of pages: 56 Posted: 09 Feb 2022 Last Revised: 21 Apr 2023
Sehwa Kim, Seil Kim, Carol A. Marquardt and Dongoh Shin
Columbia University - Columbia Business School, Baruch College, City University of New York, City University of New York (CUNY) – Baruch College and University of Colorado at Boulder - Department of Accounting
Downloads 320 (158,620)

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fair value accounting; non-GAAP; insurance; earnings volatility; equity investments

16.

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 276 (185,101)

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activism, diversity, governance

17.

Revenue-Expense Matching and Performance Measure Choice

Forthcoming, Review of Accounting Studies
Number of pages: 51 Posted: 10 Nov 2021 Last Revised: 29 Nov 2021
Rong Huang, Carol A. Marquardt and Bo Zhang
Department of Accounting, School of Management, Fudan University, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 113 (401,421)
Citation 1

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Matching Principle, Performance Measure, Compensation Contract.

18.

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

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:

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

19.

The Cost of Employee Stock Option Grants: An Empirical Analysis

Posted: 21 Oct 2002
Carol A. Marquardt
City University of New York (CUNY) – Baruch College

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

20.

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

Posted: 13 Sep 1999
Christine I. Wiedman and Carol A. Marquardt
University of Waterloo and City University of New York (CUNY) – Baruch College

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