Brian P. Miller

Indiana University - Kelley School of Business - Department of Accounting

Assistant Professor of Accounting

1309 E. 10th Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

11

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CITATIONS
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43

Scholarly Papers (11)

1.

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
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 1,622 (6,175)
Citation 5

Abstract:

IFRS, Cross Border Investment, Home Bias, Debt

2.

Initial Evidence on the Market Impact of the XBRL Mandate

Review of Accounting Studies, 2014, Volume 19, pp. 1468-1503, Rock Center for Corporate Governance at Stanford University Working Paper No. 149
Number of pages: 53 Posted: 16 Apr 2011 Last Revised: 02 Feb 2015
Elizabeth Blankespoor, Brian P. Miller and Hal D. White
Stanford University - Graduate School of Business, Indiana University - Kelley School of Business - Department of Accounting and Penn State University
Downloads 724 (24,983)
Citation 3

Abstract:

XBRL, interactive data, information asymmetry, bid-ask spread, price impact, trading volume, search-facilitating technology

Managerial Ability and Credit Risk Assessment

Kelley School of Business Research Paper No. 15-62
Number of pages: 56 Posted: 23 Aug 2015 Last Revised: 13 Apr 2017
Samuel B. Bonsall IV, Eric R. Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 350 (70,474)

Abstract:

credit ratings, cost of debt capital, managerial ability, managerial efficiency

Managerial Ability and Credit Risk Assessment

Management Science, Forthcoming
Number of pages: 56 Posted: 08 Nov 2015
Samuel B. Bonsall IV, Eric R. Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 277 (91,799)

Abstract:

credit ratings; cost of debt capital; managerial ability; managerial efficiency

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Number of pages: 42 Posted: 02 Mar 2008 Last Revised: 13 May 2014
University of Pennsylvania - Accounting Department, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and Penn State University
Downloads 500 (45,359)
Citation 17

Abstract:

performance measurement, corporate governance, corporate democracy, director elections, voting

Investor Perceptions of Board Performance: Evidence from Uncontested Director Elections

Journal of Accounting & Economics, Forthcoming
Number of pages: 42 Posted: 18 Sep 2009
University of Pennsylvania - Accounting Department, Carson College of Business, Indiana University - Kelley School of Business - Department of Accounting and Penn State University
Downloads 115 (205,651)
Citation 17

Abstract:

Corporate Governance, Director Voting, Performance Measurement

5.

The Effects of Reporting Complexity on Small and Large Investor Trading

Number of pages: 47 Posted: 15 Sep 2009 Last Revised: 13 May 2014
Brian P. Miller
Indiana University - Kelley School of Business - Department of Accounting
Downloads 556 (28,576)
Citation 18

Abstract:

Readability, Plain English Disclosure, Trading Volume, Small and Large Investors

6.

The Role of Management Talent in the Production of Informative Regulatory Filings

Kelley School of Business Research Paper No. 17-65
Number of pages: 45 Posted: 05 Sep 2017
Eric R. Holzman and Brian P. Miller
The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (305,615)

Abstract:

managerial ability; managerial efficiency; financial statement readability; plain English

7.

The Role of Effective Control Systems on Corporate Innovation

Kelley School of Business Research Paper No. 17-57
Number of pages: 44 Posted: 04 Aug 2017
Brian P. Miller, Amy Genson Sheneman and Brian M. Williams
Indiana University - Kelley School of Business - Department of Accounting, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (237,384)

Abstract:

Innovation, Internal Controls, Patents, Citations

8.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Samuel B. Bonsall IV and Brian P. Miller
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (69,684)

Abstract:

Readability, Plain English, Reporting Complexity, Rating Agencies, Disagreement, Cost of Debt Capital

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure

10.

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

The Accounting Review, Forthcoming
Posted: 07 Jan 2011 Last Revised: 02 Sep 2015
Karen M. Hennes, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, University of Miami and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

Corporate Governance, Restatements, Auditing, Dismissals

11.

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Accounting Review, Vol. 83, No. 6, 2008
Posted: 09 Jan 2007 Last Revised: 13 May 2014
Karen M. Hennes, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, University of Miami and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

CEO Turnover, restatements, CFO Turnover