Carla Hayn

University of California at Los Angeles - Anderson School of Management

Professor

D410 Anderson Complex

Los Angeles, CA 90095-1481

United States

SCHOLARLY PAPERS

14

DOWNLOADS

13,001

CITATIONS

394

Scholarly Papers (14)

1.

Leading Indicators of Goodwill Impairment

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 51 Posted: 21 Nov 2005
Carla Hayn and Patricia J. Hughes
University of California at Los Angeles - Anderson School of Management and Deceased
Downloads 3,045 (3,434)
Citation 23

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Financial Accounting Standard No. 142, Goodwill, Impairment, Acquisitions, Mergers, Intangible Assets, Write-offs, Write-downs, Announcement Period Returns, Bankruptcy Prediction, Segment Reporting

2.
Downloads 2,320 ( 5,444)
Citation 97

Measuring Reporting Conservatism

Number of pages: 49 Posted: 19 Oct 2004
Dan Givoly, Carla Hayn and Ashok Natarajan
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and California State Polytechnic University, Pomona
Downloads 2,320 (5,327)
Citation 97

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Conservatism, asymmetric timeliness, disclosures, quality of Earnings, earnings management

Measuring Reporting Conservatism

Accounting Review, Vol. 82, No. 1, p. 65, January 2007
Posted: 27 Sep 2006 Last Revised: 25 Jul 2008
Dan Givoly, Carla Hayn and Ashok Natarajan
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and California State Polytechnic University, Pomona

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Conservatism, Asymmetric Timeliness, Disclosures, Quality of Earnings

3.
Downloads 2,189 ( 5,976)
Citation 235

The Rewards to Meeting or Beating Earnings Expectations

Number of pages: 37 Posted: 13 Dec 2000
Eli Bartov, Dan Givoly and Carla Hayn
NYU Stern School of Business, Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management
Downloads 2,035 (6,623)
Citation 235

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Earnings expectations, analysts' forecasts, expectation management, earnings management, losses

The Rewards to Meeting or Beating Earnings Expectations

NYU Working Paper No. 2451/27562
Number of pages: 37 Posted: 08 Oct 2008
Eli Bartov, Dan Givoly and Carla Hayn
NYU Stern School of Business, Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management
Downloads 154 (187,308)
Citation 235

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Earnings expectations, analysts, forecasts, expectation management, earnings management, losses

The Rewards to Meeting or Beating Earnings Expectations

Journal of Accounting and Economics, Vol. 33, No. 2, pp. 173-204, June 2002
Posted: 06 Dec 2002
Eli Bartov, Dan Givoly and Carla Hayn
NYU Stern School of Business, Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management

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earnings expectations, analysts' forecasts, expectation management, earnings management, losses

4.

Risk Management Research Report - Spring 2010

Risk Management Research Report, Spring 2010
Number of pages: 16 Posted: 23 Apr 2010
HEC Paris - Finance Department, affiliation not provided to SSRN, University of Massachusetts Amherst - Department of Finance, Brooklyn College - CUNY, Drexel University, Loyola Marymount University - Department of Finance and Computer Information Systems, University of Rochester - Simon Business School, Temple University - Department of Finance, Southern Illinois University at Edwardsville - Department of Economics & Finance, University of California, Santa Barbara (UCSB) - Department of Economics, University of California, San Diego (UCSD) - Rady School of Management, University of Utah - David Eccles School of Business, Purdue University - Krannert School of Management, HEC Paris - Finance Department, Harvard Law School, Columbia Business School - Finance and Economics, New York University (NYU) - Department of Finance, Department of Economics, Texas A&M University, Texas A&M University - Department of Economics, International Food Policy Research Institute (IFPRI), Catolica Lisbon School of Business and Economics, University of Georgia - Department of Banking and Finance, Southern Methodist University (SMU) - Finance Department, Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management, INSEAD, University of South Florida - College of Business Administration, Fordham University - Gabelli School of Business, New York University (NYU) - Department of Finance, Fordham University - Gabelli School of Business and Loyola University of Chicago - Department of Finance
Downloads 1,334 (13,572)

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Risk, Risk Management, Derivatives, Corporate Governance, Financial Derivatives, Value-At-Risk, VaR, Ethics, Volatility, Variance, Standard Deviation, Systemic, Systematic

5.

Does Public Ownership of Equity Improve Earnings Quality?

Harvard Business School Research Paper No. 09-105, Accounting Review, Forthcoming
Number of pages: 50 Posted: 23 Apr 2007 Last Revised: 27 Jul 2011
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD
Downloads 1,205 (15,895)
Citation 18

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conservatism, earnings management, earnings quality, private and public firms

6.
Downloads 1,107 ( 18,071)
Citation 20

The Quality of Analysts' Cash Flow Forecasts

Number of pages: 49 Posted: 12 May 2008
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 669 (36,461)
Citation 20

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The Quality of Analysts' Cash Flow Forecasts

Accounting Review, Forthcoming
Number of pages: 53 Posted: 21 Jun 2009
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 438 (63,052)
Citation 20

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7.

Importing Accounting Quality? The Case of Foreign Reverse Mergers

Number of pages: 52 Posted: 03 Dec 2012 Last Revised: 12 Jan 2014
Dan Givoly, Carla Hayn and Ben Lourie
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of California, Irvine
Downloads 496 (54,543)
Citation 1

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Reverse Merger, Accounting Quality, Financial Reporting, Accounting Standards

8.

Do Analysts Account for Earnings Management?

Number of pages: 51 Posted: 29 Aug 2008 Last Revised: 17 Aug 2012
Dan Givoly, Carla Hayn and Timothy R. Yoder
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Nebraska at Omaha
Downloads 434 (64,357)

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Financial Analysts, Earnings Forecasts, Forecast Efficiency

The Changing Relevance of Accounting Information to Debt Holders over Time

Number of pages: 52 Posted: 22 Oct 2012 Last Revised: 18 Aug 2017
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD
Downloads 363 (78,901)

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The Changing Relevance of Accounting Information to Debt Holders Over Time

Review of Accounting Studies, Forthcoming, Columbia Business School Research Paper No. 16-72
Posted: 07 Oct 2016
Dan Givoly, Carla Hayn and Sharon P. Katz
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and INSEAD

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Bond valuation, bond returns, accounting information, conservatism

Analysts’ Cash Flow Forecasts are Not Sophisticated: a Rebuttal of Call, Chen and Tong (2013)

Number of pages: 8 Posted: 24 Jul 2013
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 259 (114,589)

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analysts, cash flow forecasts, sophistication

Analysts’ Cash Flow Forecasts are Not Sophisticated: a Rebuttal of Call, Chen and Tong (2013)

Number of pages: 8 Posted: 24 Jul 2013
Dan Givoly, Carla Hayn and Reuven Lehavy
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 94 (272,060)

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analysts, cash flow forecasts, sophistication

11.

Does the Tail Wag the Dog? Small-Firm-Bias in Capital Market Research

Number of pages: 52 Posted: 22 Feb 2016
Dan Givoly, Carla Hayn and Ben Lourie
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and University of California, Irvine
Downloads 155 (185,922)

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small firms bias, market value, accounting anomalies, market efficiency

12.

Rising Conservatism: Implications for Financial Analysis

Financial Analysts Journal, Vol. 58, No. 1, Jan/Feb 2002
Posted: 26 Feb 2002
Dan Givoly and Carla Hayn
Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management

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13.

The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?

Journal of Accounting & Economics, Vol 29, No 3, June 2000
Posted: 29 Jan 2001
Dan Givoly and Carla Hayn
Pennsylvania State University, Smeal College of Business and University of California at Los Angeles - Anderson School of Management

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Earnings; Losses; Cash flows; Accruals; Conservatism; Market-to-book ratio; Earnings variability; Skewness

14.

The Quality and Information Content of Segment Reporting

Posted: 27 Feb 1998
Dan Givoly, Carla Hayn and Julia D'Souza
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and Cornell University - Department of Accounting

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