Ervin L. Black

Steed School of Accounting

Professor, Rath Chair in Accounting

307 W Brooks

Norman, OK 73019

United States

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 1,851

in Total Papers Downloads

24,138

SSRN CITATIONS
Rank 5,993

SSRN RANKINGS

Top 5,993

in Total Papers Citations

113

CROSSREF CITATIONS

107

Scholarly Papers (27)

1.

Which is More Value-Relevant: Earnings or Cash Flows?

Number of pages: 50 Posted: 02 Sep 1998
Ervin L. Black
Steed School of Accounting
Downloads 8,992 (896)
Citation 3

Abstract:

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2.

The Long-Term Success of Cross-Border Mergers and Acquisitions

Number of pages: 38 Posted: 30 May 2001
Thomas A. Carnes, Ervin L. Black and Tomas Jandik
Berry College - Campbell School of Business, Steed School of Accounting and University of Arkansas - Sam M. Walton College of Business
Downloads 2,937 (6,113)
Citation 6

Abstract:

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Cross-border mergers and acquisitions, international accounting, long-run abnormal returns

3.

The Market Valuation of Firm Reputation

Number of pages: 23 Posted: 12 Apr 1999
Steed School of Accounting, Berry College - Campbell School of Business and University of Arkansas at Fayetteville
Downloads 2,023 (11,117)
Citation 7

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Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Number of pages: 51 Posted: 06 Jan 2004
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation
Downloads 1,690 (14,543)
Citation 57

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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts

Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings

Posted: 01 Dec 2003
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and University of Houston - Department of Accountancy & Taxation

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pro forma earnings, information content of earnings, persistence of earnings, analysts' forecasts

5.

Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements

Number of pages: 55 Posted: 22 Oct 2013 Last Revised: 19 Nov 2020
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State - Smeal College of Business
Downloads 1,370
Citation 7

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Non-GAAP EPS; contracting; compensation; valuation; value relevance

6.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University
Downloads 1,146 (26,399)
Citation 9

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Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations

7.

The Structure of Bank Debt Covenants

Number of pages: 31 Posted: 22 Feb 1999
Ervin L. Black and Susan E. Shevlin
Steed School of Accounting and Seattle University
Downloads 939 (35,128)
Citation 2

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8.

Earnings Management Relations of Accruals Components: A Multi-Period Setting

Number of pages: 50 Posted: 07 Dec 2003
Ervin L. Black and Brian W. McCulloch
Steed School of Accounting and New Zealand Treasury
Downloads 818 (42,626)

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discretionary accruals, earnings management, multi-period setting

9.

Entrerpreneurial Success: Differing Perceptions of Entrepreneurs and Venture Capitalists

International Journal of Entrepreneurship & Innovation, Vol. 11, No. 3, pp. 189-198, 2010
Number of pages: 30 Posted: 06 Jun 2005 Last Revised: 28 Sep 2013
Steed School of Accounting, Brigham Young University - School of Accountancy, Brigham Young University - School of Accountancy and University of South Carolina
Downloads 775 (45,691)

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Entrepreneurial success, venture capital funding, traits for success

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University
Downloads 721 (49,642)
Citation 18

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

Empirical Evidence on Recent Trends in Pro Forma Reporting

Posted: 19 Dec 2003
Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Penn State University

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

11.

The Effects of Executive Compensation Contracts and Auditor Effort on Pro Forma Reporting Decisions

Number of pages: 37 Posted: 08 Dec 2008 Last Revised: 14 Feb 2014
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 582 (66,299)
Citation 5

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Pro forma earnings, compensation contracts, long-term performance plans, audit fees, earnings benchmarks, aggressive earnings management

12.

Analysis of Characteristics Motivating Firms’ IFRS Adoption: Evidence from the European Union

Number of pages: 58 Posted: 14 Oct 2009 Last Revised: 07 Mar 2011
Victoria Krivogorsky, Jui-Chin Chang and Ervin L. Black
San Diego State University, Texas A&M International University and Steed School of Accounting
Downloads 464 (87,685)
Citation 1

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Accounting harmonization, firms’ value, business complexity, corporate governance

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Number of pages: 39 Posted: 04 Jan 2004
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 448 (90,500)
Citation 12

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Accounting, Organizations and Society, Forthcoming
Posted: 29 Sep 2006
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

14.

The Influence of Manager-Analyst Interactions on Street Earnings: Evidence from Conference Calls and Excluded Analysts

Number of pages: 53 Posted: 27 Jun 2017 Last Revised: 13 Feb 2019
Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Exeter Business School and Yale University School of Management
Downloads 399 (104,418)
Citation 4

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non-GAAP performance measures, street earnings, conference calls, earnings press releases, analyst disagreement

15.

Is There an Association between Corporate Governance and Firm Diversification? An Empirical Study with Brazilian Companies

Number of pages: 24 Posted: 24 Nov 2004
Wesley Mendes-Da-Silva and Ervin L. Black
Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and Steed School of Accounting
Downloads 392 (106,543)

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Corporate Governance, Firm diversification, Agency Problem, Brazilian Firms, Emerging Markets

Has the Regulation of Pro Forma Reporting in the U.S. Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Forthcoming, Journal of Business Finance & Accounting
Number of pages: 40 Posted: 25 Apr 2011 Last Revised: 18 Jun 2012
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Brigham Young University - School of Accountancy
Downloads 243 (175,468)
Citation 2

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Pro forma earnings, corporate disclosure, The Sarbanes-Oxley Act of 2002

Has the Regulation of Pro Forma Reporting in the US Changed Investors’ Perceptions of Pro Forma Earnings Disclosures?

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 876-904, 2012
Number of pages: 29 Posted: 26 Oct 2012
University of Nebraska at Lincoln - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia and Brigham Young University - School of Accountancy
Downloads 4 (885,825)
Citation 7

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pro forma earnings, corporate disclosure, the Sarbanes‐Oxley Act of 2002

17.

Does Utility Regulation Substitute for Debt Covenants?

Number of pages: 30 Posted: 04 Sep 2009
Steed School of Accounting, Berry College - Campbell School of Business, affiliation not provided to SSRN and University of Akron - The George W. Daverio School of Accountancy
Downloads 76 (427,552)

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debt covenants, utilities

The Relevance of Target Accounting Quality to the Long-Term Success of Cross-Border Mergers

Journal of Business Finance & Accounting, Vol. 34, Nos. 1-2, pp. 139-168, January/March 2007
Number of pages: 30 Posted: 01 Mar 2007
Steed School of Accounting, Berry College - Campbell School of Business, University of Arkansas - Sam M. Walton College of Business and Mississippi State University - School of Accountancy
Downloads 23 (698,891)

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The Relevance of Target Accounting Quality to the Long-Term Success of Cross-Border Mergers

Journal of Business Finance & Accounting, Vol. 34, No. 1-2, pp. 139-168, January/March 2007
Number of pages: 30 Posted: 02 May 2007
Steed School of Accounting, Berry College - Campbell School of Business, University of Arkansas - Sam M. Walton College of Business and Mississippi State University - School of Accountancy
Downloads 21 (715,694)
Citation 1

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19.

Macroeconomic Instability, Institutions and Earnings Management: An Analysis in Developed and Emerging Market Countries

Forthcoming, Journal of International Accounting, Auditing and Taxation
Number of pages: 58 Posted: 26 May 2022 Last Revised: 03 Jul 2022
FUCAPE Business School, ISCTE Business School - ISCTE Business School, Steed School of Accounting and TC Tradersclub
Downloads 38 (582,679)

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macroeconomic instability, accrual-based earnings management, real earnings management, countries’ development, country-level institutions.

20.

The Effect of IFRS Adoption on Accrual-based and Real Earnings Management: Emerging Markets’ Perspective

Journal of Accounting in Emerging Economies, Forthcoming
Number of pages: 43 Posted: 12 Jul 2022
Dante Viana Jr., Isabel Lourenço and Ervin L. Black
FUCAPE Business School, ISCTE Business School - ISCTE Business School and Steed School of Accounting
Downloads 21 (693,717)

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IFRS, earnings management, emerging markets

21.

Analysts' Forecasts in Asian-Pacific Markets: The Relationship Among Macroeconomic Factors, Accounting Systems, Bias and Accuracy

Journal of International Financial Management & Accounting, Vol. 17, No. 3, pp. 208-227, October 2006
Number of pages: 20 Posted: 17 Sep 2006
Ervin L. Black and Thomas A. Carnes
Steed School of Accounting and Berry College - Campbell School of Business
Downloads 16 (734,168)
Citation 4

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22.

The Relation Between Earnings Management and Non-GAAP Reporting

Contemporary Accounting Research, Vol. 34, No. 2, 2017
Posted: 03 May 2013 Last Revised: 28 Jun 2019
Steed School of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, New Mexico State University and The University of Tennessee, Knoxville - Haslam College of Business, Accounting and Information Management

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pro forma earnings, accruals, real earnings management, earnings management constraints

23.

Corporate Governance, Strategy, and Supply Management Performance: An Empirical Analysis of Companies Listed in the SãO Paulo Stock Exchange

International Law & Management Review, Vol. 2, Winter 2005
Posted: 21 Mar 2006
Wesley Mendes-Da-Silva and Ervin L. Black
Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and Steed School of Accounting

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Corporate Governance, Brazilian Industries, Supply Management, Firm Diversification

24.

An International Comparison of Income Statement and Balance Sheet Information: Germany, Japan and the U.S.

Posted: 10 Mar 2003
Ervin L. Black and John Joseph White
Steed School of Accounting and Elmhurst College - Center for Business and Economics

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international accounting, value relevance, earnings, book value of equity, Germany, Japan

25.

Life-Cycle Stage Effects on the Incremental Information Content of Earnings and Cash Flows

Posted: 27 Apr 1998
Ervin L. Black
Steed School of Accounting

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26.

The Informativeness of Financial Accounting Data for Emerging Growth Firms: An Application of the Feltham-Ohlson Model

Posted: 27 Apr 1998
Steed School of Accounting, California State University, Fullerton - Mihaylo College of Business & Economics and University of Wyoming - College of Business - Department of Economics and Finance

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27.

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