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

  • Pennsylvania State University - Department of Accounting

    • Email
    • Tel: 814-865-0202
    • Fax: 814-863-8393
SCHOLARLY PAPERS

10

DOWNLOADS
Rank 8,594

SSRN RANKINGS

Top 8,594

in Total Papers Downloads

7,569

SSRN CITATIONS
Rank 7,409

SSRN RANKINGS

Top 7,409

in Total Papers Citations

65

CROSSREF CITATIONS

111

Scholarly Papers (10)

Actions:
Email selected abstracts
1.

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

Downloads 2,603 ( 7,142)
Citation 27

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 1,670 (14,395)

Abstract:

Loading...

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 933 (34,016)
Citation 13

Abstract:

Loading...

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 1,493 (17,342)
Citation 11

Abstract:

Loading...

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 (CUNY) - Stan Ross Department of Accountancy and Boston University - Questrom School of Business
Downloads 1,479 (17,590)
Citation 6

Abstract:

Loading...

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
M. Todd Henderson, Alan D. Jagolinzer, Alan D. Jagolinzer, Alan D. Jagolinzer and Karl A. Muller
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 1,281 (21,822)
Citation 4

Abstract:

Loading...

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 457 (87,133)
Citation 12

Abstract:

Loading...

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 198 (208,553)
Citation 7

Abstract:

Loading...

media coverage, market uncertainty, earnings announcements, price efficiency

7.

State Pension Accounting Estimates and Strong Public Unions

Downloads 58 (480,870)

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 58 (488,258)

Abstract:

Loading...

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:

Loading...

8.

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

Abstract:

Loading...

9.

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:

Loading...

10.

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

Abstract:

Loading...