Daniel J. Taylor

University of Pennsylvania - The Wharton School

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

SCHOLARLY PAPERS

22

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20,231

CITATIONS
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SSRN RANKINGS

Top 2,636

in Total Papers Citations

213

Scholarly Papers (22)

1.

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

Accounting Review, Forthcoming
Number of pages: 49 Posted: 31 Jul 2008 Last Revised: 24 Oct 2010
Ian D. Gow, Gaizka Ormazabal and Daniel J. Taylor
University of Melbourne, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 2,870 (2,511)
Citation 137

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cross-sectional dependence, time-series dependence, autocorrelation, Fama-MacBeth, Newey-West, cluster-robust standard errors, cost of capital, credit ratings, conservatism

2.

Abnormal Accruals in Newly Public Companies: Opportunistic Misreporting or Economic Activity?

Management Science, Forthcoming
Number of pages: 48 Posted: 18 Jun 2008 Last Revised: 06 Feb 2015
Chris Armstrong, George Foster and Daniel J. Taylor
University of Pennsylvania - Accounting Department, Stanford Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 1,520 (7,877)

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Misreporting; Earnings Management; Financial Reporting Quality; Accruals; Incentives; Insider Trading; Initial Public Offering; New Issues Puzzle; Investment

3.

The Market Reaction to Corporate Governance Regulation

Journal of Financial Economics, Volume 101, Issue 2, August 2011, Pages 431–448, Rock Center for Corporate Governance at Stanford University Working Paper Series No. 82,
Number of pages: 52 Posted: 14 Apr 2015 Last Revised: 20 Jun 2015
David F. Larcker, Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 1,493 (6,731)
Citation 24

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corporate governance, executive compensation, proxy access, SEC regulation

4.

When Does Information Asymmetry Affect the Cost of Capital?

Journal of Accounting Research, Forthcoming
Number of pages: 56 Posted: 25 Oct 2010 Last Revised: 09 Mar 2015
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Downloads 1,391 (7,276)
Citation 22

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information asymmetry, cost of capital, market competition, expected returns

5.

Corporate Governance and the Information Content of Insider Trades

Journal of Accounting Research 49 (Dec 2011): 1249-1274., Rock Center for Corporate Governance at Stanford University Working Paper No. 3
Number of pages: 42 Posted: 29 May 2008 Last Revised: 06 Nov 2012
Alan D. Jagolinzer, David F. Larcker and Daniel J. Taylor
University of Cambridge Judge Business School, Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 1,191 (13,581)
Citation 6

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corporate governance, insider trading, insider trading policies, general counsel, restricted trade windows

6.

The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives

Journal of Financial Economics (JFE), 109 (August 2013): 327-350., Rock Center for Corporate Governance at Stanford University Working Paper No. 126, Stanford Graduate School of Business Research Paper No. 2120
Number of pages: 61 Posted: 21 Oct 2012 Last Revised: 08 Jun 2013
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 1,130 (14,764)
Citation 6

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Equity Incentives, Executive Compensation, Misreporting, Earnings Management, Restatements, SEC Enforcement Actions

7.

In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 24 Posted: 25 Sep 2009
Mary E. Barth and Daniel J. Taylor
Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 813 (21,081)
Citation 4

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asset securitizations, securitization income, earnings management, fair value

8.

Asset Securitizations and Credit Risk

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Jun 2011 Last Revised: 17 Aug 2013
Mary E. Barth, Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 771 (22,521)
Citation 7

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asset securitizations, credit ratings, credit risk

Political Connections and the Informativeness of Insider Trades

Rock Center for Corporate Governance at Stanford University Working Paper No. 222
Number of pages: 56 Posted: 08 Sep 2016
University of Cambridge Judge Business School, Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 719 (28,297)

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Political Connections; Insider Trading; Financial Crisis; Troubled Asset Relief Program; Capital Purchase Program

Political Connections and the Informativeness of Insider Trades

CEPR Discussion Paper No. DP12153
Number of pages: 56 Posted: 25 Jul 2017
University of Cambridge Judge Business School, Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
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Political Connections; Insider Trading; Financial Crisis; Troubled Asset Relief

10.

The Stock Market’s Pricing of Customer Satisfaction

Marketing Science, Vol. 28, No. 5, pp. 826-835, September-October 2009, Rock Center for Corporate Governance at Stanford University Working Paper No. 62
Number of pages: 27 Posted: 08 Jul 2009 Last Revised: 20 Nov 2011
Christopher D. Ittner, David F. Larcker and Daniel J. Taylor
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 513 (41,476)
Citation 2

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customer satisfaction

11.

The JOBS Act and Information Uncertainty in IPO Firms

Accounting Review, Forthcoming, Stanford University Graduate School of Business Research Paper No. 14-26
Number of pages: 65 Posted: 15 Jul 2014 Last Revised: 15 Feb 2017
Mary E. Barth, Wayne R. Landsman and Daniel J. Taylor
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - The Wharton School
Downloads 501 (15,454)

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JOBS Act, mandatory disclosure, voluntary disclosure, proprietary costs, information uncertainty, underpricing, volatility

12.

Linguistic Complexity in Firm Disclosures: Obfuscation or Information?

Journal of Accounting Research, Forthcoming
Number of pages: 65 Posted: 08 Jan 2014 Last Revised: 20 Jun 2017
Brian J. Bushee, Ian D. Gow and Daniel J. Taylor
University of Pennsylvania - The Wharton School, University of Melbourne and University of Pennsylvania - The Wharton School
Downloads 442 (13,114)

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Disclosure; Linguistic complexity; Conference calls; Information asymmetry

13.

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Number of pages: 60 Posted: 22 Sep 2010 Last Revised: 12 Oct 2012
Mary E. Barth, Ian D. Gow and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Melbourne and University of Pennsylvania - The Wharton School
Downloads 429 (49,188)
Citation 4

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stock-based compensation, SFAS 123R, non-GAAP earnings, Street earnings, pro forma earnings, earnings forecast exclusions, incentives

14.

Follow the Money: Compensation, Risk, and the Financial Crisis

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance No. CGRP-43, Stanford University Graduate School of Business Research Paper No. 14-34
Number of pages: 6 Posted: 08 Sep 2014
Stanford University - Graduate School of Business, University of Navarra, IESE Business School, Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 305 (56,474)

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2008 financial crisis, risk-taking incentives, executive compensation, board of directors risk oversight, risk tolerance, financial incentives, corporate governance

15.

Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 80 Posted: 14 Feb 2015 Last Revised: 27 Oct 2016
Wayne R. Guay, Delphine Samuels and Daniel J. Taylor
University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Accounting and University of Pennsylvania - The Wharton School
Downloads 297 (17,556)

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financial statement complexity, voluntary disclosure, information environment

16.

Adapt or Perish: Evidence of CEO Adaptability to Industry Shocks

Number of pages: 48 Posted: 20 Mar 2013 Last Revised: 05 Sep 2015
Wayne R. Guay, Daniel J. Taylor and Jason J. Xiao
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of Rochester - Simon Business School
Downloads 232 (59,511)

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CEO adaptability, strategic industry shocks, CEO turnover, top management turnover, CEO entrenchment, agency

17.

Asymmetric Reporting

Journal of Financial Reporting, Forthcoming
Number of pages: 45 Posted: 11 Mar 2015 Last Revised: 05 Sep 2015
Chris Armstrong, Daniel J. Taylor and Robert E. Verrecchia
University of Pennsylvania - Accounting Department, University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Downloads 160 (88,928)

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asymmetric reporting; reporting precision; the CAPM; Beta; systematic risk; cost of capital

18.

Delegated Trade and the Pricing of Public and Private Information

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 61 Posted: 11 Mar 2015 Last Revised: 30 Aug 2015
Daniel J. Taylor and Robert E. Verrecchia
University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Downloads 80 (163,662)

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delegated trade; institutional investors; imperfect competition; risk premium; expected returns; information quality; accounting quality; idiosyncratic risk; asset pricing tests

19.

The Economics of Managerial Taxes and Corporate Risk-Taking

Number of pages: 78 Posted: 24 Oct 2017
University of Pennsylvania - Accounting Department, University of Pennsylvania - Accounting Department, Singapore Management University - School of Accountancy and University of Pennsylvania - The Wharton School
Downloads 0 (241,125)

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Corporate risk-taking; risky investment; risk-taking incentives; personal income taxes; federal income taxes; state income taxes; agency conflict

20.

Thoughts on the Divide Between Theoretical and Empirical Research in Accounting

Journal of Financial Reporting, Forthcoming
Number of pages: 30 Posted: 20 Sep 2016 Last Revised: 29 Sep 2016
Qi Chen, Joseph J. Gerakos, Vincent Glode and Daniel J. Taylor
Duke University - Fuqua School of Business, Tuck School of Business at Dartmouth College, University of Pennsylvania - The Wharton School and University of Pennsylvania - The Wharton School
Downloads 0 (67,062)

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21.

From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations

Foundations and Trends in Accounting, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-63
Number of pages: 51 Posted: 23 Nov 2015 Last Revised: 26 Jun 2016
Jeremy Bertomeu, Anne Beyer and Daniel J. Taylor
City University of New York (CUNY) - Stan Ross Department of Accountancy, Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 0 (21,784)

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causality, economic theory, quasi-natural experiments, structural models

22.

Frictions in the CEO Labor Market: The Role of Talent Agents in CEO Compensation

Contemporary Accounting Research, Forthcoming
Posted: 04 Feb 2011
Shivaram Rajgopal, Daniel J. Taylor and Mohan Venkatachalam
Columbia Business School, University of Pennsylvania - The Wharton School and Duke University - Fuqua School of Business

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