Ling L. Harris

University of Nebraska-Lincoln

730 N. 14th Street

Lincoln, NE 68588

United States

SCHOLARLY PAPERS

4

DOWNLOADS

306

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Investors’ Responses to Reported Earnings when Management Issues Goal versus Expectation Earnings Guidance: An Experimental Investigation

Journal of Financial Reporting
Number of pages: 46 Posted: 09 Jan 2014 Last Revised: 28 Nov 2018
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Nebraska-Lincoln, University of Illinois at Urbana-Champaign - Department of Accountancy and DePaul University
Downloads 169 (193,052)

Abstract:

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earnings guidance; investor surprise; attribution theory; investor judgment

2.

The Effect of Investor Status on Investors’ Susceptibility to Earnings Fixation

Number of pages: 35 Posted: 27 Jan 2013 Last Revised: 05 Jun 2015
Ling L. Harris, Jessen L. Hobson and Kevin E. Jackson
University of Nebraska-Lincoln, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 134 (233,813)
Citation 2

Abstract:

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Earnings fixation, current investors, prospective investors

3.

Disclosure Descriptors: Helping Investors Process Complex Accounting Estimates by Using Short Identical Descriptors

Number of pages: 41
Ling L. Harris, Marlys Gascho Lipe and Elaine Wang
University of Nebraska-Lincoln, University of South Carolina - Department of Accounting and University of Massachusetts Amherst
Downloads 3

Abstract:

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Identical Descriptors; Descriptor Length; Complex Accounting Estimates; Narrative Disclosures; Fair Value Accounting

4.

How Does XBRL Affect the Cost of Equity Capital? Evidence from an Emerging Market

Journal of International Accounting Research, Forthcoming
Posted: 02 May 2015 Last Revised: 16 Jun 2015
Songsheng Chen, Ling L. Harris, Wenying Li and Donglin Wu
Beijing Institute of Technology, University of Nebraska-Lincoln, Beijing Institute of Technology and Beijing Institute of Technology

Abstract:

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XBRL, Cost of Equity Capital, Corporate Governance, Path Analysis