Dan Palmon

Rutgers, The State University of New Jersey - Accounting & Information Systems

96 New England Avenue, #18

Summit, NJ 07901-1825

United States

  • Rutgers, The State University of New Jersey - Accounting & Information Systems

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    • Tel: 201-648-5472
    • Fax: 201-648-1283
SCHOLARLY PAPERS

27

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TOTAL CITATIONS
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Top 29,124

in Total Papers Citations

22

Scholarly Papers (27)

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1.

Say-on-Pay: Is Anybody Listening?

Multinational Finance Journal, Vol. 20, No. 4, p. 273-322, 2016
Number of pages: 50 Posted: 11 Jul 2017
Stephani A. Mason, Ann Medinets and Dan Palmon
DePaul University, Rutgers, The State University of New Jersey - Rutgers Business School and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 811 (64,541)
Citation 2

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executive compensation; say-on-pay; compensation regulation; shareholder activism; shareholder proposals; corporate governance

2.

Performance of Analyst Recommendations in the Istanbul Stock Exchange

International Review of Applied Financial Issues and Economics, Volume 3 Issue 3, 2010
Number of pages: 23 Posted: 28 Mar 2012
Oral Erdogan, Dan Palmon and Ari Yezegel
Piri Reis University - Faculty of Economics and Administrative Sciences, Rutgers, The State University of New Jersey - Accounting & Information Systems and Bentley University - Department of Accountancy
Downloads 683 (80,698)

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Financial analysts, stock recommendations, international markets

3.

What Does 'But' Really Mean? -- Evidence from Managers' Answers to Analysts' Questions During Conference Calls

Number of pages: 54 Posted: 31 Aug 2016
Dan Palmon, Ke Xu and Ari Yezegel
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers, The State University of New Jersey - Accounting & Information Systems and Bentley University - Department of Accountancy
Downloads 424 (145,375)
Citation 2

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Conference call Q&A sessions, Contrastive words, Disclosure informativeness, Contrarian returns, Informativeness variation

4.

R&D Intensity and the Value of Analysts’ Recommendations

Contemporary Accounting Research. Volume 29, Issue 2
Number of pages: 62 Posted: 17 May 2011 Last Revised: 23 Aug 2014
Dan Palmon and Ari Yezegel
Rutgers, The State University of New Jersey - Accounting & Information Systems and Bentley University - Department of Accountancy
Downloads 378 (165,636)
Citation 15

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financial analysts, recommendations, forecasts, research and development

5.

A Theoretical Model of Cognitive Factors that Affect Auditors' Performance and Perceived Independence

Number of pages: 32 Posted: 19 Oct 2007
Gary Kleinman, Ann Medinets and Dan Palmon
Montclair State University, William Paterson University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 332 (190,944)
Citation 1

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independence, auditing, cognitive bias, heuristics, judgment, expertise

6.

Analysts’ Recommendation Revisions and Subsequent Earnings Surprises: Pre- and Post- Regulation FD

Journal of Accounting, Auditing and Finance, Vol. 26, No. 3, 2011
Number of pages: 42 Posted: 28 May 2011 Last Revised: 09 Jul 2011
Dan Palmon and Ari Yezegel
Rutgers, The State University of New Jersey - Accounting & Information Systems and Bentley University - Department of Accountancy
Downloads 210 (303,372)
Citation 1

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Regulation FD, analyst recommendations, earnings surprises and portfolio analysis

7.

Coverage Changes and Earnings Forecast Accuracy

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 43 Posted: 30 Nov 2017
Foong Soon Cheong, Changhee Lee and Dan Palmon
Nanyang Technological University (NTU) - Division of Accounting, Ramapo College of New Jersey and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 83 (626,590)
Citation 1

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Earnings Forecasts, Financial Analysts, Forecast Accuracy, Coverage Initiation, Coverage Termination

8.

Stock Repurchase as a Tax-Saving Distribution

Journal of Financial Research, Vol. 4, No. 1, pp. 69-79, Spring 1981
Number of pages: 11 Posted: 14 Feb 2008 Last Revised: 08 Oct 2013
Dan Palmon and Uzi Yaari
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Downloads 70 (688,362)

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stock repurchase, stock buyback, tax-saving distribution

9.

Retention and Tax Avoidance: A Clarification

Financial Management, Vol. 10, No. 1, pp. 29-33, Spring 1981
Number of pages: 7 Posted: 10 Feb 2008 Last Revised: 08 Oct 2013
Dan Palmon and Uzi Yaari
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Downloads 43 (865,571)

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retained earnings, payout policy, dividend tax, shareholders capital gains tax, tax avoidance

10.

Stock Prices Under Inflation with Taxation of Nominal Gains

The Financial Review, Vol. 15, No. 1, pp. 38-54, Spring 1980
Number of pages: 17 Posted: 03 Mar 2008 Last Revised: 08 Oct 2013
Uzi Yaari, Dan Palmon and Matityahu Marcus
Rutgers University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Independent
Downloads 31 (977,758)

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stock valuation, inflation and share valuation, personal taxation, capital gains tax, corporate investment

11.

Taxation of Capital Gains and the Behavior of Stock Prices Over the Dividend Cycle

The American Economist, Vol. 27, No. 1, pp. 13-22, Spring 1983
Number of pages: 10 Posted: 06 Feb 2008 Last Revised: 08 Oct 2013
Dan Palmon and Uzi Yaari
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Downloads 30 (988,454)

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stock price over the dividend cycle, stock pricing with personal taxes, stock bid-ask price spread, ex-dividend trading, stock market efficiency

12.

Personal Taxes and the Fair Rate of Return Doctrine

Financial Review, Vol. 18, No. 2, pp. 167-174, May 1983
Number of pages: 8 Posted: 29 Feb 2008 Last Revised: 08 Oct 2013
Dan Palmon and Uzi Yaari
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Downloads 29 (999,195)

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regulated public utilities, rate setting, public policy

13.

Growth and the Decision to Incorporate: A Financial Theory of the U.S. Tax System

Research in Finance, Vol. 6, pp. 29-48, 1986
Number of pages: 22 Posted: 13 Mar 2008 Last Revised: 13 Oct 2013
Matityahu Marcus, Dan Palmon and Uzi Yaari
Independent, Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Downloads 27 (1,021,272)

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income taxes, taxation of business-source income, corporation vs. proprietary, shareholder taxation

14.

Share Values, Inflation, and Escalating Tax Rates

Journal of Banking and Finance, Vol. 5, No. 3, pp. 395-403, September 1981
Number of pages: 9 Posted: 24 Feb 2008 Last Revised: 08 Oct 2013
Dan Palmon and Uzi Yaari
Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers University
Downloads 24 (1,056,033)

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stock valuation, shareholder taxation, corporate taxation, inflation and escalating taxes, government tax policy, economic growth

15.

Earnings Guidance Stoppage and the Value of Financial Analysts’ Research

Contemporary Accounting Research, Forthcoming
Posted: 05 Oct 2023
Dan Palmon, Xuan Peng and Ari Yezegel
Rutgers, The State University of New Jersey - Accounting & Information Systems, Southwestern University of Finance and Economics (SWUFE) and Bentley University - Department of Accountancy

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financial analysts, management guidance, guidance stoppage, stock recommendation, earnings forecast, analysts’ reports

16.

Bold Stock Recommendations: Informative or Worthless?

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
Dan Palmon, Bharat Sarath and Hua Christine Xin
Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers University and University of South Alabama

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Bold recommendations, Contra-bold/leading-bold/non-bold recommendations, Financial analysts, Cumulative abnormal returns

17.

The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor-Client Teams

Group Decisions and Negotiations, 12: 57-84, 2003, Pace University Accounting Research Paper No. 2013/06
Posted: 28 Nov 2013
Gary Kleinman, Dan Palmon and Picheng Lee
Montclair State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Pace University - Department of Accounting

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auditor, client, negotiation, group, group decision-making,personality, conflict style

18.

Auditor Independence Revisited: The Effects of SOX on Auditor Independence

Suggestions for Academic Research, International Journal of Disclosure and Governance, Vol. 5(2): 112-125, 2008
Posted: 28 Nov 2013
Asokan Anandarajan, Gary Kleinman and Dan Palmon
New Jersey Institute of Technology, Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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Sarbanes Oxley Act, auditor independence, corporate governance, audit market

19.

Novice and Expert Judgment in the Presence of Going Concern Uncertainty: The Influence of Heuristic Biases and Other Relevant Factors

Managerial Auditing Journal, Vol. 23(4/5): 345-366, 2008
Posted: 28 Nov 2013
Asokan Anandarajan, Gary Kleinman and Dan Palmon
New Jersey Institute of Technology, Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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Expertise, Novice Judgment, Going Concern, Expectation Gap, Auditing, Audit Reports, Cognitive Biases, Heuristics, Experience

20.

Procedural Instrumentality and Audit Group Judgment: An Exploration of the Impact of Cognitive Fallibility and Ability Differences

Kleinman, G. and D. Palmon. (2009) Procedural Instrumentality and Audit Group Judgment: An exploration of the impact of cognitive fallibility and ability differences. Group Decisions and Negotiations: Vol. 18(2): 147-168.
Posted: 27 Nov 2013
Gary Kleinman and Dan Palmon
Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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Group Decision Making, Auditing, Audit Judgment, Group Stages, Audit Teams, Cognitive Biases, Cognitive Heuristics

21.

Is NAS a Suitable Proxy for Auditor Independence in the Post-SOX Period?

Research in Accounting Regulations, Vol. 2, No. 2, 2012
Posted: 26 Nov 2013
Gary Kleinman, Asokan Anandarajan and Dan Palmon
Montclair State University, New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems

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22.

Who's to Judge? Understanding Issues of Auditor Independence Vis à Vis Judicial Independence

Kleinman, G., A. Anandarajan and D. Palmon. (2012). Who’s to judge? Understanding issues of auditor independence vis à vis judicial independence. Accounting, Economics and Law: A Convivium, Vol. 2(1) [ONLINE]. DOI: 10.1515/2152-2820.1042.
Posted: 26 Nov 2013
Gary Kleinman, Asokan Anandarajan and Dan Palmon
Montclair State University, New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems

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23.

Audit Quality: Cross-National Comparison of Regulatory Regimes

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 26 Nov 2013
Gary Kleinman, Beixin Lin and Dan Palmon
Montclair State University, Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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24.

The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes

Kleinman, G., D. Palmon and K. Yoon. The Relationship of Cognitive Effort, Information Acquisition Preferences and Risk to Simulated Auditor-Client Negotiation Outcomes. Group Decisions and Negotiations. (2013, Forthcoming)
Posted: 26 Nov 2013
Gary Kleinman, Dan Palmon and Kyunghee Yoon
Montclair State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Clark University - Graduate School of Management

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auditor, client, negotiation, role playing, cognitive characteristics, risk preferences, risk assessment, counterpart behaviors, structural equation modeling.

25.

The Accruals Anomaly and Company Size

Financial Analysts Journal, Vol. 64, No. 5, 2008
Posted: 24 Sep 2008
Dan Palmon, Ephraim F. Sudit and Ari Yezegel
Rutgers, The State University of New Jersey - Accounting & Information Systems, affiliation not provided to SSRN and Bentley University - Department of Accountancy

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Equity Investments, Research Sources, Financial Statement Analysis, Accounting and Financial Reporting Issues, Portfolio Management, Equity Strategies

26.

Procedural Instrumentality and Audit Group Judgment: An Exploration

LATER PUBLISHED AS Kleinman, G. and D. Palmon. (2009) Procedural Instrumentality and Audit Group Judgment: An exploration of the impact of cognitive fallibility and ability differences. Group Decisions and Negotiations: Vol. 18(2): 147-168.
Posted: 19 Oct 2007 Last Revised: 26 Nov 2013
Gary Kleinman and Dan Palmon
Montclair State University and Rutgers, The State University of New Jersey - Accounting & Information Systems

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audit group, cognitive heuristics, expertise, ability, affect heuristic, framing

27.

A New Look at the Determinants of the Management Advisory Service Purchase Decision

Posted: 13 Jan 1997
Gary Kleinman and Dan Palmon
New Jersey Institute of Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems

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