Karl A. Muller

Pennsylvania State University - Department of Accounting

Associate Professor of Accounting

Smeal College of Business

384 Business Building

University Park, PA 16802-3306

United States

SCHOLARLY PAPERS

9

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CITATIONS
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17

Scholarly Papers (9)

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 1,611 (10,001)
Citation 11

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 903 (24,374)
Citation 16

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

2.

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 1,465 (11,851)
Citation 89

Abstract:

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capital markets, conservatism, asymmetric timeliness, sample truncation

3.

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 - Stan Ross Department of Accountancy and Boston University - Questrom School of Business
Downloads 1,259 (15,054)
Citation 4

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

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, University of Cambridge Judge Business School and Pennsylvania State University - Department of Accounting
Downloads 1,206 (16,103)
Citation 4

Abstract:

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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 427 (66,421)
Citation 25

Abstract:

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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 32 (463,602)
Citation 1

Abstract:

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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

Abstract:

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7.

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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8.

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

Abstract:

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9.

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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