Teri Lombardi Yohn

Indiana University - Kelley School of Business - Department of Accounting

Associate Professor of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

  • Indiana University - Kelley School of Business - Department of Accounting

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    • Tel: (812) 855-0430
SCHOLARLY PAPERS

35

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207

Scholarly Papers (35)

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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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 3,461 (2,800)
Citation 88

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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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,381 (5,321)
Citation 4

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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 Daniel 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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 2,144 (6,331)
Citation 17

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IFRS, Cross Border Investment, Home Bias, Debt

4.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,630 (10,057)
Citation 12

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Restatement, Restatement Causes, Accounting Standards, Accounting Complexity

5.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,468 (11,905)
Citation 15

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

6.

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
Lisa Milici Gaynor, Andrea Seaton Kelton, Molly Mercer and Teri Lombardi Yohn
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,156 (17,288)

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

7.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 975 (22,278)
Citation 2

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financial statement analysis, industry membership, earnings forecasting

8.

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
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 862 (26,615)
Citation 1

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

9.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 778 (30,680)
Citation 48

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

10.

Optimal Fundamental Investing

Kelley School of Business Research Paper No. 19-8
Number of pages: 42 Posted: 27 Dec 2018 Last Revised: 13 Jul 2019
Matthew R. Lyle and Teri Lombardi Yohn
Northwestern University - Kellogg School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 638 (40,146)

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

11.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 603 (43,308)

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

12.

The Speed of the Market Reaction to Pre-Open versus Post-Close Earnings Announcements

Kelley School of Business Research Paper No. 17-75
Number of pages: 70 Posted: 06 Nov 2017 Last Revised: 11 May 2019
Matthew R. Lyle, Christopher Rigsby, Andrew Stephan and Teri Lombardi Yohn
Northwestern University - Kellogg School of Management, Northwestern University, Kellogg School of Management, University of Colorado at Boulder Leeds School of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 586 (44,998)
Citation 1

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Volatility, Earnings Announcements, Disclosure Timing, Option Returns

13.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 560 (47,702)
Citation 8

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Restatement, Market Reaction, SEC, 8K

14.

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

Downloads 524 ( 51,851)

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 524 (51,245)

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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 Indiana University - Kelley School of Business - Department of Accounting

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

15.

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

Downloads 464 ( 60,420)

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
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 391 (73,542)

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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
Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 73 (323,325)

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

16.

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 Daniel Beneish and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 443 (63,944)
Citation 3

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international accounting standards, home bias

17.

Changes in Analyst EPS Forecasts in the I/B/E/S Database

Kelley School of Business Research Paper No. 16-46
Number of pages: 52 Posted: 03 Jun 2016 Last Revised: 23 Feb 2019
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 413 (69,577)
Citation 5

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

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 413 (69,577)
Citation 1

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disaggregation, operating, financing, unusual or infrequent

19.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 403 (71,678)

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

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 344 (86,131)
Citation 4

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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
Mark T Bradshaw, Marlene Plumlee, Benjamin C. Whipple and Teri Lombardi Yohn
Boston College, University of Utah - School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Indiana University - Kelley School of Business - Department of Accounting
Downloads 323 (92,380)
Citation 3

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

22.

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
Indiana University - Kelley School of Business - Department of Accounting, University of Colorado at Boulder - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 315 (94,939)

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Accruals, Volatility, Real Options, Financial Accounting

23.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 291 (103,542)

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

24.

Is All Disaggregation Good for Investors? Evidence From Earnings Announcements

Kelley School of Business Research Paper No. 16-44
Number of pages: 44 Posted: 26 May 2016 Last Revised: 26 Jan 2019
Eric Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
The Ohio State University - Department of Accounting & Management Information Systems, University of Colorado at Boulder - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 227 (133,745)

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Disaggregation, Opinion divergence, Market efficiency, Earnings announcements

25.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 220 (137,890)

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restatement, disclosure, materiality, voluntary incentives

26.

Accounting and Small Business Profitability

Kelley School of Business Research Paper No. 18-7
Number of pages: 49 Posted: 09 Jan 2018 Last Revised: 30 Jan 2019
Brian P. Miller, Brian Williams and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 204 (148,103)

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small business; accounting background; financial statement preparation; profitability

27.

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
Thomas Jeanjean, Hervé Stolowy, Michael H.R. Erkens and Teri Lombardi Yohn
ESSEC Business School - Department of Accounting and Management Control, HEC Paris - Accounting and Management Control Department, Erasmus University Rotterdam - Erasmus School of Economics and Indiana University - Kelley School of Business - Department of Accounting
Downloads 165 (179,279)

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

28.

Filling in the GAAPs in Individual Analysts’ Street Earnings Forecasts

Number of pages: 43 Posted: 27 Nov 2017 Last Revised: 02 Aug 2019
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 147 (197,483)
Citation 1

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Analysts, Forecasts, Street vs. GAAP, Exclusions

29.

Tip of the Iceberg? The Level of Blame and Disclosure Propensity

Kelley School of Business Research Paper No. 18-63
Number of pages: 44 Posted: 25 Jul 2018
Jason D. Schloetzer, Ayung Tseng, Teri Lombardi Yohn and Yeo Sang Yoon
Georgetown University - McDonough School of Business, Indiana University, Indiana University - Kelley School of Business - Department of Accounting and Seoul National University - College of Business Administration
Downloads 146 (198,619)
Citation 1

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

30.

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 127 (221,946)

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Return on assets, Fixation, Split attention, Presentation format

31.

The Mechanisms Underlying External Financing and Capital Expenditures: Insights from Firm-Level Optimism/Pessimism

Kelley School of Business Research Paper No. 18-75
Number of pages: 44 Posted: 31 Aug 2018 Last Revised: 20 May 2019
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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 59 (357,515)
Citation 1

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

32.

Intra-Life Cycle Information Transfers

Number of pages: 58 Posted: 16 Aug 2019
Patrick Vorst and Teri Lombardi Yohn
Maastricht University School of Business and Economics and Indiana University - Kelley School of Business - Department of Accounting
Downloads 7 (604,310)

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Life Cycle, Information Transfers, Spillovers

33.

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

Review of Accounting Studies, Vol. 8, No. 2/3, pp. 221-243, September 2003
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 Indiana University - Kelley School of Business - Department of Accounting

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

34.

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

Accounting Review, Vol. 78, No. 1, pp. 353-371, January 2003
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 Indiana University - Kelley School of Business - Department of Accounting

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

35.

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 Indiana University - Kelley School of Business - Department of Accounting

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