Gordon D. Richardson

University of Toronto - Rotman School of Management

Professor

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

29

DOWNLOADS

14,985

CITATIONS

260

Scholarly Papers (29)

1.

The Equivalance of Dividend, Cash Flows and Residual Earnings Approaches to Equity Valuation Employing Ideal Terminal Value Expressions

Number of pages: 52 Posted: 17 Jul 2000
Lucie Courteau, Jennifer L. Kao and Gordon D. Richardson
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent and University of Toronto - Rotman School of Management
Downloads 2,907 (3,804)
Citation 6

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2.

The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 24 May 2010 Last Revised: 15 Apr 2011
Peter Clarkson, J. Douglas Hanna, Gordon D. Richardson and Rex Thompson
University of Queensland - Business School, Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and affiliation not provided to SSRN
Downloads 1,490 (11,613)
Citation 1

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IFRS, Value Relevance, Nonlinear Pricing Model

3.

Earnings Quality, Off-Balance Sheet Risk, and the Financial-Components Approach to Accounting for Transfers of Financial Assets

Number of pages: 44 Posted: 08 Dec 2004
Flora Niu and Gordon D. Richardson
Wilfrid Laurier University - School of Business & Economics and University of Toronto - Rotman School of Management
Downloads 1,225 (15,821)
Citation 3

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Control and components approach, earnings quality, financial assets

4.

Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis

Number of pages: 41 Posted: 08 May 2006
Yue Li, Peter Clarkson, Gordon D. Richardson and Florin P. Vasvari
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School
Downloads 1,147 (17,494)

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environmental disclosures, environmental performance, voluntary disclosure theory, pollution propensity, content analysis, global reporting initiative

5.

The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative?

Number of pages: 41 Posted: 06 Oct 2010
Peter Clarkson, Xiaohua Fang, Yue Li and Gordon D. Richardson
University of Queensland - Business School, Georgia State University - School of Accountancy, University of Toronto - Joseph Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,008 (21,215)
Citation 7

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environmental disclosure, environmental performance, cost of equity capital, valuation, stakeholder sentiment

Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-07
Number of pages: 41 Posted: 04 Jan 2006
Yue Li, Peter Clarkson, Gordon D. Richardson and Florin P. Vasvari
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School
Downloads 969 (22,093)
Citation 3

Abstract:

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discretionary environmental disclosures, environmental performance, voluntary disclosure theory, pollution propensity, content analysis, global reporting initiative

Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis

Accounting, Organizations and Society, Forthcoming
Posted: 07 Jul 2007
Yue Li, Peter Clarkson, Gordon D. Richardson and Florin P. Vasvari
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School

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environmental disclosures, environmental performance, voluntary disclosure theory, pollution propensity, content analysis, global reporting initiative

7.

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 08 Apr 2009 Last Revised: 13 Jan 2016
Hai Lu, Gordon D. Richardson and Steven Salterio
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Queen's University - Smith School of Business
Downloads 960 (22,775)

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Sarbanes-Oxley, Internal control, Accrual quality, Material weakness

Does it Really Pay to Be Green? Determinants and Consequences of Proactive Environmental Strategies

Number of pages: 43 Posted: 12 Jan 2007
Peter Clarkson, Yue Li, Gordon D. Richardson and Florin P. Vasvari
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management, University of Toronto - Rotman School of Management and London Business School
Downloads 531 (50,326)
Citation 4

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environmental strategy, environmental performance, resource based view theory

Does it Really Pay to be Green? Determinants and Consequences of Proactive Environmental Strategies

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 44 Posted: 10 Aug 2010
Peter Clarkson, Yue Li, Gordon D. Richardson and Florin P. Vasvari
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management, University of Toronto - Rotman School of Management and London Business School
Downloads 320 (92,707)
Citation 2

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environmental performance, financial performance

9.

Gains to Valuation Accuracy of Direct Valuation Over Industry Multiplier Approaches

Number of pages: 47 Posted: 02 Jun 2003
Lucie Courteau, Jennifer L. Kao, Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent, University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management
Downloads 690 (36,170)
Citation 2

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10.

Strategic Disclosures of Litigation Loss Contingencies When Customer–Supplier Relationships Are at Risk

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2310382
Number of pages: 64 Posted: 16 Aug 2013 Last Revised: 01 Jul 2017
Ling Cen, Feng Chen, Yu Hou and Gordon D. Richardson
The Chinese University of Hong Kong, University of Toronto - Rotman School of Management, Queen's University - Smith School of Business and University of Toronto - Rotman School of Management
Downloads 687 (36,374)
Citation 1

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Customer-Supplier Relationships; Litigation Loss Contingency Disclosures; Proprietary Costs

11.

The Sarbanes-Oxley Act and Exit Strategies of Private Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 24 Dec 2010 Last Revised: 12 Jan 2014
University of Toronto - Rotman School of Management, University of Miami - Department of Accounting, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 625 (41,245)
Citation 1

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Sarbanes-Oxley, SOX, M&A, IPO, Private Firms

12.

Constructing Intrinsic Value Estimates of Equity Using IBES and Value Line Forecasts of Fundamentals

Number of pages: 38 Posted: 22 Jun 2007
Free University of Bozen-Bolzano - Faculty of Economics and Management, Department of Banking and Finance, Monash University, Independent, University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management
Downloads 554 (48,321)

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13.

Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2179148
Number of pages: 36 Posted: 21 Nov 2012 Last Revised: 13 Jun 2017
Feng Chen, Yu Hou, Gordon D. Richardson and Minlei Ye
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 455 (61,887)

Abstract:

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Litigation Loss Contingency Disclosures, Auditor Industry Specialization, Litigation Experience

14.

Analysts' Use of Earnings Forecasts in Predicting Stock Returns: Forecast Horizon Effects

International Journal of Forecasting, Vol. 11, No. 3, 1995
Number of pages: 17 Posted: 14 Apr 2008
Sati P. Bandyopadhyay, Lawrence D. Brown and Gordon D. Richardson
University of Waterloo, Temple University - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 422 (67,744)

Abstract:

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Analysts, Earnings forecasts, Stock price forcasts, Value line (USA), Research evaluation service (Canada)

15.

An Information Interpretation of Financial Analyst Superiority in Forecasting Earnings

Journal of Accounting Research, Vol. 25, No. 1, Spring 1987
Number of pages: 20 Posted: 22 May 2008
Lawrence D. Brown and Gordon D. Richardson
Temple University - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 285 (105,836)

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16.

The Valuation Relevance of Greenhouse Gas Emissions Under the European Union Carbon Emissions Trading Scheme

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 09 May 2014
Peter Clarkson, Yue Li, Matt Pinnuck and Gordon D. Richardson
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management, University of Melbourne - Department of Accounting and Business Information Systems and University of Toronto - Rotman School of Management
Downloads 246 (123,379)

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carbon (GHG) emissions; EU emissions trading scheme; market valuation

17.

Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?

Number of pages: 54 Posted: 16 Jul 2010
Gus De Franco, Ilanit Gavious, Gordon D. Richardson and Justin Yiqiang Jin
Tulane University - A.B. Freeman School of Business, Ben-Gurion University of the Negev, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Downloads 224 (135,445)
Citation 3

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Valuation, Auditor, Private Companies, Private Company Discount

18.

Strong-Form Efficiency on the Toronto Stock Exchange: An Examination of Analyst Price Forecasts

Contemporary Accounting Research, Vol. 7, No. 2, 1991
Number of pages: 25 Posted: 09 Apr 2008
Lawrence D. Brown, Gordon D. Richardson and Charles Trzcinka
Temple University - Department of Accounting, University of Toronto - Rotman School of Management and Indiana University - Kelley School of Business - Department of Finance
Downloads 190 (158,123)

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19.

Accounting Based Valuation Models: What Have We Learned?

Accounting and Finance, Vol. 44, No. 2, pp. 223-255, July 2004
Number of pages: 33 Posted: 08 Jul 2004
Gordon D. Richardson and Surjit Tinaikar
University of Toronto - Rotman School of Management and University of Massachusetts Boston
Downloads 29 (469,320)
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Accounting based valuation, residual income, linear information dynamics, conservatism, accounting based measures of expected returns

20.

Relative Accuracy and Predictive Ability of Direct Valuation Methods, Price to Aggregate Earnings Method and a Hybrid Approach

Accounting and Finance, Vol. 46, No. 4, pp. 553-575, December 2006
Number of pages: 23 Posted: 20 Oct 2006
Lucie Courteau, Jennifer L. Kao, Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent, University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management
Downloads 21 (512,908)
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21.

Equity Valuation Employing the Ideal Versus Ad Hoc Terminal Value Expressions

Contemporary Accounting Research, Volume 18, Issue 4, pages 625–661, Winter 2001, University of Alberta School of Business Research Paper No. 2013-669
Posted: 02 Jul 2013
Lucie Courteau, Jennifer L. Kao and Gordon D. Richardson
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent and University of Toronto - Rotman School of Management

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22.

Evidence that Management Discussion and Analysis (MD&A) is Part of a Firm's Overall Disclosure Package

Contemporary Accounting Research, Vol. 16, No. 1, 1999, University of Alberta School of Business Research Paper No. 2013-665
Posted: 02 Jul 2013
Peter Clarkson, Jennifer L. Kao and Gordon D. Richardson
University of Queensland - Business School, Independent and University of Toronto - Rotman School of Management

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23.

The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports

Contemporary Accounting Research, Vol. 11, Issue 1, 1993, University of Alberta School of Business Research Paper No. 2013-661
Posted: 02 Jul 2013
Peter Clarkson, Jennifer L. Kao and Gordon D. Richardson
University of Queensland - Business School, Independent and University of Toronto - Rotman School of Management

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24.

Do Private Company Targets that Hire Big4 Auditors Receive Higher Proceeds?

Contemporary Accounting Research, Forthcoming
Posted: 17 Jul 2010
Gus De Franco, Ilanit Gavious, Gordon D. Richardson and Justin Yiqiang Jin
Tulane University - A.B. Freeman School of Business, Ben-Gurion University of the Negev, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business

Abstract:

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Valuation, Auditor, Private companies, Private Company Discount

Relative Accuracy and Predictive Ability of Direct Valuation Methods, Pe Method and a Hybrid Approach

Accounting and Finance, Forthcoming
Posted: 22 Feb 2006
Lucie Courteau, Jennifer L. Kao, Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent, University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management

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Direct Valuation, PE Multipliers, Hybrid Approach

Relative Accuracy and Predictive Ability of Direct Valuation Methods, PE Method and a Hybrid Approach

Accounting and Finance 2009, Vol 33: 63-76, University of Alberta School of Business Research Paper No. 2013-672
Posted: 02 Jul 2013
Lucie Courteau, Jennifer L. Kao, Terry O'Keefe and Gordon D. Richardson
Free University of Bozen-Bolzano - Faculty of Economics and Management, Independent, University of Queensland - Accounting and Accountability and University of Toronto - Rotman School of Management

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Direct Valuation, PE Multipliers, Hybrid Approach

26.

The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies

Accounting Review, April 2004
Posted: 20 Oct 2003
Peter Clarkson, Yue Li and Gordon D. Richardson
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management and University of Toronto - Rotman School of Management

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environmental capital expenditures, market valuation, environmental accounting, environmental risk management

27.

The Quality of Management Discussion and Analysis (Md&A): A Voluntary Disclosure Perspective

Posted: 23 Aug 1998
Peter Clarkson, Jennifer L. Kao and Gordon D. Richardson
University of Queensland - Business School, Independent and University of Toronto - Rotman School of Management

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28.

Voluntary Disclosures of Gaap Differences by Cross-Listed Firms: The Case of Canadian Sec Registrants

Posted: 21 Jan 1998
Sati P. Bandyopadhyay, Douglas C. Dover and Gordon D. Richardson
University of Waterloo, University of Alberta and University of Toronto - Rotman School of Management

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29.

Corporate Disclosure of Environmental Liability Information: Theory and Evidence

CONTEMPORARY ACCOUNTING RESEARCH, Vol 14, No 3, Fall 1997
Posted: 19 Feb 1997
Yue Li, Daniel B. Thornton and Gordon D. Richardson
University of Toronto - Joseph Rotman School of Management, Smith School of Business at Queen's University and University of Toronto - Rotman School of Management

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