Teri Lombardi Yohn

Emory University Goizueta Business School

201 Dowman Drive

Atlanta, GA 30322

United States

SCHOLARLY PAPERS

42

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28,726

SSRN CITATIONS
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Top 4,594

in Total Papers Citations

107

CROSSREF CITATIONS

185

Scholarly Papers (42)

1.

The Effect of 10k Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings

Number of pages: 30 Posted: 17 Oct 2002
Kirsten L. Anderson and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law and Emory University Goizueta Business School
Downloads 3,915 (3,732)
Citation 122

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accounting restatements, earnings quality, abnormal returns, information asymmetry, earnings response coefficients

2.

Accrued Earnings and Growth: Implications for Earnings Persistence and Market Mispricing

Accounting Review, Vol. 78, No. 1, 2003
Number of pages: 32 Posted: 05 Jan 2001 Last Revised: 03 Jun 2016
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
Downloads 2,712 (6,926)
Citation 8

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Accrued Earnings, Growth, Earnings Quality, Financial

3.

The Impact of Financial Reporting on Equity versus Debt Markets: Macroeconomic Evidence from Mandatory IFRS Adoption

Number of pages: 51 Posted: 18 May 2009 Last Revised: 12 May 2014
Messod D. Beneish, Brian P. Miller and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 2,327 (8,779)
Citation 35

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IFRS, Cross Border Investment, Home Bias, Debt

4.

Understanding the Relation between Financial Reporting Quality and Audit Quality

Auditing: A Journal of Practice & Theory, Forthcoming, Kelley School of Business Research Paper No. 16-26
Number of pages: 55 Posted: 16 Mar 2016 Last Revised: 21 Apr 2016
University of South Florida - School of Accountancy, Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy, DePaul University and Emory University Goizueta Business School
Downloads 1,791 (13,471)
Citation 6

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Financial reporting quality, audit quality, quality proxies, quality determinants

5.

An Analysis of the Underlying Causes Attributed to Restatements

Number of pages: 34 Posted: 09 Mar 2008 Last Revised: 14 May 2014
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 1,684 (14,873)
Citation 38

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Restatement, Restatement Causes, Accounting Standards, Accounting Complexity

6.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Return on Assets

Review of Accounting Studies, Vol. 8, No. 2/3, 2003
Number of pages: 26 Posted: 05 Sep 2002 Last Revised: 03 Jun 2016
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School
Downloads 1,535 (17,129)
Citation 18

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accrued earnings, growth, return on assets, earnings management, financial statement analysis

7.

Fundamental Analysis and Mean-Variance Optimal Portfolios

The Accounting Review, Forthcoming
Number of pages: 54 Posted: 27 Dec 2018 Last Revised: 17 Nov 2020
Matthew R. Lyle and Teri Lombardi Yohn
Goizueta Business School and Emory University Goizueta Business School
Downloads 1,152 (26,231)
Citation 1

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Fundamental Analysis, Portfolio Optimization, Return Prediction, Accounting-Based Valuation

8.

The Differential Market Reaction to Pre-Open versus Post-Close Earnings Announcements

Kelley School of Business Research Paper No. 17-75
Number of pages: 39 Posted: 06 Nov 2017 Last Revised: 21 Jul 2021
Matthew R. Lyle, Andrew Stephan and Teri Lombardi Yohn
Goizueta Business School, University of Colorado at Boulder Leeds School of Business and Emory University Goizueta Business School
Downloads 1,118 (27,445)
Citation 4

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Earnings Response Coefficient, Volatility, Earnings Announcements, Disclosure Timing

9.

Does Industry-Level Analysis Improve Profitability and Growth Forecasts?

Number of pages: 47 Posted: 14 Sep 2004
Patricia M. Fairfield, Sundaresh Ramnath and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Miami - Department of Accounting and Emory University Goizueta Business School
Downloads 1,025 (31,057)
Citation 2

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financial statement analysis, industry membership, earnings forecasting

10.

The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses

Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 14 May 2014
Kristian D. Allee and Teri Lombardi Yohn
University of Arkansas - Department of Accounting and Emory University Goizueta Business School
Downloads 938 (35,180)
Citation 53

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discretionary use and sophistication of financial statements, privately-held small businesses

11.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 883 (38,305)
Citation 3

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

12.

Mandatory IFRS Adoption and Analyst Forecast Accuracy: The Role of Financial Statement-based Forecasts and Analyst Characteristics

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 04 Jan 2015 Last Revised: 07 Oct 2018
Matthias Demmer, Paul Pronobis and Teri Lombardi Yohn
Free University of Berlin (FUB) - Department of Business and Economics, ESCP Europe - Department Financial Reporting and Audit (FRA) and Emory University Goizueta Business School
Downloads 692 (53,151)
Citation 8

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financial statement analysis, mandatory IFRS adoption, analyst forecasts, profitability forecasts

13.

Analysts’ Annual Earnings Forecasts and Changes to the I/B/E/S Database

Number of pages: 61 Posted: 03 Jun 2016 Last Revised: 29 Jan 2020
Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
Arizona State University (ASU) - School of Accountancy, University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 659 (56,608)
Citation 7

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I/B/E/S, Analysts, Earnings forecasts, Consensus, Market expectations

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

27th Annual Conference on Financial Economics and Accounting Paper, Kelley School of Business Research Paper No. 16-50
Number of pages: 68 Posted: 29 Jun 2016 Last Revised: 01 Aug 2018
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 450 (90,035)
Citation 8

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Earnings Announcements; Disclosure; SEC Filings; Information Content; Timeliness; Concurrent Information

A Growing Disparity in Earnings Disclosure Mechanisms: The Rise of Concurrently Released Earnings Announcements and 10-Ks

Journal of Accounting & Economics (JAE), Forthcoming, Kelley School of Business Research Paper No. 19-2
Number of pages: 71 Posted: 19 Dec 2018
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 171 (242,514)

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Earnings Announcements; Disclosure; SEC Filings; Information Content; Timeliness; Concurrent Information

15.

Restatements: Investor Response and Firm Reporting Choices

Number of pages: 37 Posted: 31 Jul 2008 Last Revised: 14 May 2014
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 620 (61,212)
Citation 2

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Restatement, Market Reaction, SEC, 8K

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Kelley School of Business Research Paper No. 2014-38, Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 21 Dec 2013 Last Revised: 05 Dec 2018
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 562 (68,531)
Citation 9

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audit completeness; earnings announcement; market reliance; financial reporting quality

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market’s Response to Earnings

Contemporary Accounting Research, Forthcoming
Posted: 02 Jan 2019
Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

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audit completeness, earnings announcement, market response, financial reporting quality

17.

Blame Attribution and Disclosure Propensity

The Accounting Review, forthcoming
Number of pages: 60 Posted: 25 Jul 2018 Last Revised: 19 Oct 2020
Georgetown University - McDonough School of Business, Georgetown University - McDonough School of Business, Emory University Goizueta Business School and University of Minnesota, Carlson School of Management
Downloads 527 (75,099)
Citation 1

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economic event, voluntary disclosure, blame, litigation risk, firm reputation

18.

Disaggregating Operating and Financing Activities: Implications for Forecasts of Profitability

University of Alberta School of Business Research Paper No. 2014-09, 2014, Review of Accounting Studies, 19 (1): 328-362
Number of pages: 48 Posted: 28 Jan 2010 Last Revised: 13 May 2014
Adam M. Esplin, Max Hewitt, Marlene Plumlee and Teri Lombardi Yohn
University of Texas at El Paso, University of Arizona - Eller College of Management, University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 474 (85,418)
Citation 4

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disaggregation, operating, financing, unusual or infrequent

19.

Information Frictions and Investor Home Bias: A Perspective on the Effect of Global IFRS Adoption on the Extent of Equity Home Bias

Number of pages: 26 Posted: 02 Jun 2008
Messod D. Beneish and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 458 (89,017)
Citation 8

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international accounting standards, home bias

20.

Private versus Public Corporate Ownership: Implications for Future Long-Term Changes in Profitability

Kelley School of Business Research Paper No. 2014-16
Number of pages: 50 Posted: 07 Jan 2014 Last Revised: 25 May 2019
Kristian D. Allee, Brad A. Badertscher and Teri Lombardi Yohn
University of Arkansas - Department of Accounting, University of Notre Dame and Emory University Goizueta Business School
Downloads 432 (95,254)
Citation 8

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private firms, profitability, future performance, short-termism, and ownership structure

21.

The Impact of Earnings Announcements on a Firm's Information Environment

Number of pages: 50 Posted: 28 Nov 2016 Last Revised: 27 Apr 2018
Boston College, University of Utah - School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Emory University Goizueta Business School
Downloads 429 (96,035)
Citation 4

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Consensus, Private Information, Common Information, Information Environment, Earnings Announcement

22.

Accounting for Liabilities at Fair Value: The Advantage of Relational Versus Informational Disclosures in Interpreting Credit Risk Changes

Number of pages: 38 Posted: 15 Oct 2009
Lisa Milici Gaynor, Linda S. McDaniel and Teri Lombardi Yohn
University of South Florida - School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and Emory University Goizueta Business School
Downloads 414 (100,038)

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fair value accounting, credit risk change, financial liabilities, disclosures

23.

Understanding the Relation between Accruals and Volatility: A Real Options-Based Investment Approach

Forthcoming, Journal of Accounting & Economics (JAE), Vol. 62, No. 1, 2016, Kelley School of Business Research Paper No. 2014-26
Number of pages: 60 Posted: 12 Dec 2013 Last Revised: 16 Jun 2016
Salman Arif, Nathan T. Marshall and Teri Lombardi Yohn
University of Minnesota - Twin Cities - Carlson School of Management, University of Colorado at Boulder - Department of Accounting and Emory University Goizueta Business School
Downloads 355 (119,109)
Citation 4

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Accruals, Volatility, Real Options, Financial Accounting

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 52 Posted: 26 May 2016 Last Revised: 05 Sep 2019
Indiana University, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 354 (118,736)

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Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

Is All Disaggregation Good for Investors? Evidence from Earnings Announcements

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 2021-19
Posted: 09 Mar 2021
Indiana University, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School

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Disaggregation, Opinion divergence, Price efficiency, Earnings announcements

25.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 54 Posted: 09 Jan 2018 Last Revised: 05 Jun 2020
Eric Holzman, Brian P. Miller, Brian Williams and Teri Lombardi Yohn
Indiana University, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 333 (127,759)

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small business; accounting background; financial statement preparation; profitability

26.

Do Companies Attempt to Strategically Hide Restatements? An Examination of Companies’ Regulatory Filing Choices

Number of pages: 38 Posted: 07 Apr 2010 Last Revised: 28 Aug 2015
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 311 (137,199)
Citation 1

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restatement, disclosure venue, materiality, voluntary incentives, 8-K filings, amended filings

27.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 55 Posted: 27 Nov 2017 Last Revised: 17 Mar 2022
Brian Bratten, Stephannie Larocque and Teri Lombardi Yohn
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Emory University Goizueta Business School
Downloads 297 (143,974)
Citation 3

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Analysts, Forecasts, Street vs. GAAP, Exclusions

28.

The Characteristics, Valuation Methods, and Information Use of Valuation Specialists

Kelley School of Business Research Paper No. 2020-62
Number of pages: 69 Posted: 23 Mar 2020
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 241 (177,495)

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Valuation, Valuation Specialists, Private Company, Valuation Model Choice

29.

The Influence of Materiality and Voluntary Incentives on Companies’ Decisions to Announce Accounting Restatements Through 8-K And/Or Amended Filings

Number of pages: 59 Posted: 03 Jul 2009
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Emory University Goizueta Business School
Downloads 236 (181,077)
Citation 1

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restatement, disclosure, materiality, voluntary incentives

30.

Non-GAAP Disclosures and Investor Uncertainty

Number of pages: 47 Posted: 26 Feb 2021
Lindsey A. Gallo, Suhas A. Sridharan, Karen Ton and Teri Lombardi Yohn
University of Michigan, Stephen M. Ross School of Business, Emory University - Goizueta Business School, Villanova University and Emory University Goizueta Business School
Downloads 220 (193,583)
Citation 1

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Non-GAAP Disclosures, Information Intermediaries, Earnings Announcements, Implied Volatility

31.

The Effect of Sleep Disruption on Investor Information Processing

Number of pages: 57 Posted: 25 Jan 2021 Last Revised: 09 Jun 2021
Tyler J. Kleppe, Andrew T. Pierce, Zac Wiebe and Teri Lombardi Yohn
University of Kentucky - Von Allmen School of Accountancy, University of Manchester - Alliance Manchester Business School, University of Arkansas - Sam M. Walton College of Business and Emory University Goizueta Business School
Downloads 204 (207,642)

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Disclosure Processing, Earnings Response, Sleep Disruption, Daylight Saving Time

32.

Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Information Asymmetry, and Analyst Following

Forthcoming, Journal of International Business Studies, Kelley School of Business Research Paper No. 2014-01
Number of pages: 52 Posted: 09 May 2014
ESSEC Business School - Department of Accounting and Management ControlESSEC Business School, HEC Paris - Accounting and Management Control Department, Erasmus School of Economics and Emory University Goizueta Business School
Downloads 181 (230,800)
Citation 1

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English, language, annual report, foreign ownership, information asymmetry, analyst following

33.

Measuring Portfolio Gains From Earnings Announcement Trading Signals

Number of pages: 51 Posted: 06 Apr 2022
Matthew R. Lyle and Teri Lombardi Yohn
Goizueta Business School and Emory University Goizueta Business School
Downloads 168 (245,756)

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Earnings Announcements, Trading Signals, Portfolio Optimization, Portfolio Performance

34.

The Impact of an SEC-Induced Increase to Stock Liquidity on Voluntary Disclosure

Number of pages: 46 Posted: 05 Mar 2021
Northwestern University - Kellogg School of Management, Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Emory University Goizueta Business School
Downloads 167 (246,998)

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Voluntary Disclosure, Stock Liquidity, Information Asymmetry

35.

On the Informativeness of Expected and Unexpected Exclusions from Street Earnings

Number of pages: 50 Posted: 24 Oct 2019 Last Revised: 06 Jun 2022
Brian Bratten, Stephannie Larocque and Teri Lombardi Yohn
University of Kentucky - Von Allmen School of Accountancy, University of Notre Dame - Mendoza College of Business and Emory University Goizueta Business School
Downloads 163 (252,137)
Citation 3

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Analysts, Forecasts, Street vs. GAAP, Exclusions

36.

The Effects of Investors’ Information Processing Limitations When Incorporating Return on Assets into Their Investment Decisions

Kelley School of Business Research Paper No. 17-9
Number of pages: 52 Posted: 23 Jan 2017
Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
University of Arizona - Eller College of Management, University of Notre Dame and Emory University Goizueta Business School
Downloads 163 (252,137)

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Return on assets, Fixation, Split attention, Presentation format

37.

Firm Life Cycle Classification: Co-movement and Information Transfers

Kelley School of Business Research Paper No. 19-47
Number of pages: 61 Posted: 16 Aug 2019 Last Revised: 22 Mar 2021
Matthew R. Lyle, Patrick Vorst and Teri Lombardi Yohn
Goizueta Business School, Maastricht University School of Business and Economics and Emory University Goizueta Business School
Downloads 138 (288,241)

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Life Cycle, Information Transfers, Spillovers, Asset Pricing

38.

Firm-Level Investor Favoritism and the External Financing and Capital Expenditure Anomalies

Kelley School of Business Research Paper No. 18-75
Number of pages: 45 Posted: 31 Aug 2018 Last Revised: 18 Jul 2022
Lucile Faurel, Mark T. Soliman, Jessica Watkins and Teri Lombardi Yohn
Arizona State University, University of Southern California - Marshall School of Business, University of Notre Dame and Emory University Goizueta Business School
Downloads 116 (327,629)

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External financing, capital expenditures, mispricing, favoritism, optimism, sentiment

39.

Financial Analysts’ Preferences Regarding Income Statement Presentation

Number of pages: 49 Posted: 28 Mar 2022
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 111 (337,937)

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Financial reporting, accounting standard setting, presentation format, GAAP.

40.

The Differential Persistence of Accruals and Cash Flows for Future Operating Income Versus Future Profitability

Posted: 24 Apr 2003
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School

Abstract:

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accrued earnings, growth, return on assets, earnings management, financial statement analysis

41.

Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing

Posted: 24 Sep 2002
Patricia M. Fairfield, Scott Whisenant and Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law, University of Kansas and Emory University Goizueta Business School

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accrued earnings, growth, earnings quality, financial statement analysis, market mispricing

42.

Management Forecasts and Information Asymmetry: An Examination of Bid-Ask Spreads

JOURNAL OF ACCOUNTING RESEARCH, Vol 35, No 2, Autumn 1997
Posted: 25 Jun 1997
Maribeth Coller and Teri Lombardi Yohn
affiliation not provided to SSRN and Emory University Goizueta Business School

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