Ling L. Harris

University of Nebraska at Lincoln

730 N. 14th Street

Lincoln, NE 68588

United States

SCHOLARLY PAPERS

5

DOWNLOADS

830

SSRN CITATIONS

7

CROSSREF CITATIONS

1

Scholarly Papers (5)

1.

The Impact of Descriptor Identicalness on Investors’ Judgements of Managers’ Opportunistic Estimation Choices

Number of pages: 59 Posted: 29 Aug 2020 Last Revised: 14 Mar 2024
Ling L. Harris and Elaine Wang
University of Nebraska at Lincoln and University of Massachusetts Amherst
Downloads 237 (241,606)

Abstract:

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Identical Descriptors; Opportunistic Estimation Choices; Narrative Disclosures; Investor Information Processing; Investor Sophistication

Recruiting Dark Personalities for Earnings Management

Number of pages: 68 Posted: 18 Feb 2021
University of Nebraska at Lincoln, University of South Carolina, Portland State University and University of Maryland - Department of Accounting & Information Assurance
Downloads 215 (264,028)
Citation 5

Abstract:

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ethics, earnings management, employee selection, recruiting, hiring, accounting, management, job candidates, narcissism, dark triad, personality traits, experiment

Recruiting Dark Personalities for Earnings Management

Journal of Business Ethics, Forthcoming
Posted: 16 Feb 2021
University of Nebraska at Lincoln, University of South Carolina, Portland State University and University of Maryland - Department of Accounting & Information Assurance

Abstract:

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ethics, earnings management, employee selection, recruiting, hiring, accounting, management, job candidates, narcissism, dark triad, personality traits, experiment

3.

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
DePaul University, University of Nebraska at Lincoln, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-ChampaignDePaul University
Downloads 206 (275,639)

Abstract:

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earnings guidance; investor surprise; attribution theory; investor judgment

4.

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 at Lincoln, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 172 (323,713)
Citation 1

Abstract:

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Earnings fixation, current investors, prospective investors

5.

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 at Lincoln, Beijing Institute of Technology and Beijing Institute of Technology

Abstract:

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