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
Rank 2,284

SSRN RANKINGS

Top 2,284

in Total Papers Downloads

12,341

CITATIONS
Rank 1,415

SSRN RANKINGS

Top 1,415

in Total Papers Citations

393

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 2,745 (2,860)
Citation 23

Abstract:

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

2.
Downloads 2,190 ( 4,676)
Citation 98

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 2,190 (4,578)
Citation 98

Abstract:

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

Abstract:

Conservatism, Asymmetric Timeliness, Disclosures, Quality of Earnings

3.
Downloads 2,115 ( 4,978)
Citation 233

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 1,969 (5,487)
Citation 233

Abstract:

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 146 (165,567)
Citation 233

Abstract:

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

Abstract:

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 - 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, Massachusetts Institute of Technology (MIT) - Sloan School of Management, 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), IMD International, University of Georgia - Department of Banking and Finance, Southern Methodist University (SMU) - Edwin L. Cox School of Business, Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management, Columbia Business School - Accounting, Business Law & Taxation, University of South Florida - College of Business Administration, Gabelli School of Business, Fordham University, New York University (NYU) - Department of Finance, Gabelli School of Business, Fordham University and Loyola University of Chicago - Department of Finance
Downloads 1,220 (11,499)

Abstract:

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 Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,138 (13,032)
Citation 18

Abstract:

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

6.
Downloads 1,072 ( 15,298)
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 654 (30,850)
Citation 20

Abstract:

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 418 (55,129)
Citation 20

Abstract:

7.

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 382 (56,806)

Abstract:

Financial Analysts, Earnings Forecasts, Forecast Efficiency

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 236 (105,647)

Abstract:

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 92 (234,559)

Abstract:

analysts, cash flow forecasts, sophistication

9.

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 321 (55,153)
Citation 1

Abstract:

Reverse Merger, Accounting Quality, Financial Reporting, Accounting Standards

The Changing Relevance of Accounting Information to Debt Holders over Time

Number of pages: 52 Posted: 22 Oct 2012 Last Revised: 17 Aug 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 Columbia Business School - Accounting, Business Law & Taxation
Downloads 287 (85,647)

Abstract:

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 Columbia Business School - Accounting, Business Law & Taxation

Abstract:

Bond valuation, bond returns, accounting information, conservatism

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 0 (195,478)

Abstract:

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

Abstract:

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

Abstract:

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

Abstract: