Karl A. Muller

Pennsylvania State University - Department of Accounting

Professor of Accounting

Smeal College of Business

384 Business Building

University Park, PA 16802-3306

United States

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 6,710

in Total Papers Citations

138

CROSSREF CITATIONS

111

Scholarly Papers (12)

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Management Science, Forthcoming
Number of pages: 44 Posted: 22 Aug 2008 Last Revised: 13 Jun 2011
Karl A. Muller, Eddie Riedl and Thorsten Sellhorn
Pennsylvania State University - Department of Accounting, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,720 (18,190)

Abstract:

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fair value, disclosure, IFRS, information asymmetry, investment property

Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

Management Science, Forthcoming
Number of pages: 44 Posted: 10 Sep 2008 Last Revised: 13 Jun 2011
Karl A. Muller, Eddie Riedl and Thorsten Sellhorn
Pennsylvania State University - Department of Accounting, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 974 (42,055)
Citation 13

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Fair value, disclosure, IFRS, information asymmetry, investment property

2.

Do Managers Benefit from Delayed Goodwill Impairments?

Number of pages: 34 Posted: 04 Jul 2009 Last Revised: 20 Aug 2012
Karl A. Muller, Monica Neamtiu and Eddie Riedl
Pennsylvania State University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and Boston University - Questrom School of Business
Downloads 1,564 (21,371)
Citation 6

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goodwill, impairment, agency cost, insider trading, SFAS 142

3.

Asymmetric Timeliness Tests of Accounting Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 43 Posted: 18 Sep 2006
J. Richard Dietrich, Karl A. Muller and Eddie Riedl
Ohio State University, Pennsylvania State University - Department of Accounting and Boston University - Questrom School of Business
Downloads 1,537 (21,998)
Citation 11

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capital markets, conservatism, asymmetric timeliness, sample truncation

4.

Hiding in Plain Sight: Can Disclosure Enhance Insiders’ Trade Returns?

U of Chicago Law & Economics, Olin Working Paper No. 411, CLEA 2008 Meetings Paper, Rock Center for Corporate Governance at Stanford University Working Paper No. 7
Number of pages: 33 Posted: 27 May 2008 Last Revised: 05 Aug 2012
University of Chicago - Law School, Stanford University - Graduate School of BusinessUniversity of Colorado - Leeds School of BusinessUniversity of Cambridge Judge Business School and Pennsylvania State University - Department of Accounting
Downloads 1,315 (27,780)
Citation 4

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Rule 10b5-1, voluntary disclosure, insider trading

5.

External Monitoring of Property Appraisal Estimates and Information Asymmetry

Number of pages: 28 Posted: 17 May 2002
Karl A. Muller and Eddie Riedl
Pennsylvania State University - Department of Accounting and Boston University - Questrom School of Business
Downloads 477 (107,793)
Citation 15

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6.

Market Uncertainty and the Importance of Media Coverage at Earnings Announcements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 03 Oct 2019
Samuel B. Bonsall, Jeremiah Green and Karl A. Muller
Pennsylvania State University - Department of Accounting, Texas A&M University - Department of Accounting and Pennsylvania State University - Department of Accounting
Downloads 259 (210,240)
Citation 7

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media coverage, market uncertainty, earnings announcements, price efficiency

7.

Investor Reaction to SPACs' Voluntary Disclosures

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 58 Posted: 16 Sep 2023
Vincent Castellani, Karl A. Muller and K.J. Park
The Pennsylvania State University - Department of Accounting, Pennsylvania State University - Department of Accounting and Singapore Management University
Downloads 157 (332,174)

Abstract:

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voluntary disclosure; SPACs; revenue forecasts; retail investors

State Pension Accounting Estimates and Strong Public Unions

Number of pages: 52 Posted: 31 Aug 2018
Samuel B. Bonsall, Joseph Comprix and Karl A. Muller
Pennsylvania State University - Department of Accounting, Syracuse University and Pennsylvania State University - Department of Accounting
Downloads 83 (531,989)
Citation 7

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public pensions, unionization, GASB

State Pension Accounting Estimates and Strong Public Unions

Contemporary Accounting Research, Forthcoming
Posted: 20 Feb 2019
Samuel B. Bonsall, Joseph Comprix and Karl A. Muller
Pennsylvania State University - Department of Accounting, Syracuse University and Pennsylvania State University - Department of Accounting

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9.

Do Rating Agencies Behave Defensively for Higher Risk Issuers?

Forthcoming at Management Science, https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2022.4537
Number of pages: 52 Posted: 23 Oct 2022
Pennsylvania State University - Department of Accounting, Purdue University, HEC Paris, Pennsylvania State University - Department of Accounting and Harvard University - Business School (HBS)
Downloads 48 (694,715)

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10.

An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom

Posted: 08 Apr 1998
Karl A. Muller
Pennsylvania State University - Department of Accounting

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11.

The Relative Informativeness of Fair Value Versus Historical Cost Amounts for Long-Lived Tangible Assets

Posted: 06 Apr 1998
Mary Harris Stanford and Karl A. Muller
Texas Christian University - Department of Accounting and Pennsylvania State University - Department of Accounting

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12.

The Market Valuation of IAS Versus U.S. Gaap Accounting Measures Using Form 20-F Reconciliations

Posted: 06 Apr 1998
Mary Harris Stanford and Karl A. Muller
Texas Christian University - Department of Accounting and Pennsylvania State University - Department of Accounting

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