David S. Koo

George Mason University

Assistant Professor

School of Business

Enterprise Hall 110

Fairfax, VA 22030

United States

  • George Mason University

SCHOLARLY PAPERS

7

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2,217

TOTAL CITATIONS
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Top 37,422

in Total Papers Citations

21

Scholarly Papers (7)

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1.

The Effect of Financial Reporting Quality on Corporate Dividend Policy

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 14 Oct 2016
David S. Koo, Santhosh Ramalingegowda and Yong Yu
George Mason University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 851 (62,262)
Citation 19

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Financial Reporting, Dividend, Agency Conflict, Governance

2.

Earnings Attribution and Information Transfers

Contemporary Accounting Research, Forthcoming
Number of pages: 44 Posted: 20 Nov 2010 Last Revised: 11 Apr 2017
David S. Koo, J. (Julie) Wu and P. Eric Yeung
George Mason University, University of Nebraska - Lincoln and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 597 (98,682)
Citation 1

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Earnings Attributions, Information Transfers, Management Forecasts, Textual Analysis

3.

Public Peer Firm Information in Mergers and Acquisitions of Privately Held Targets

Number of pages: 56 Posted: 18 Apr 2022 Last Revised: 23 Dec 2023
Ciao-Wei Chen, Daniel W. Collins, David S. Koo and Richard Mergenthaler
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, George Mason University and Penn State University
Downloads 361 (179,504)
Citation 1

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peer firms; information environment; mergers and acquisitions; private firms; price informativeness

4.

Does More Frequent Financial Reporting Bring the Future Forward?

Accounting Horizons (2024) 38 (2): 119–141
Number of pages: 44 Posted: 25 Apr 2023 Last Revised: 30 Dec 2024
Jenna D'Adduzio, David S. Koo, Santhosh Ramalingegowda and Yong Yu
University of British Columbia - Sauder School of Business, George Mason University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 190 (343,955)

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future earnings response coefficients (FERC); price informativeness; mandatory financial reporting frequency; seasonality

5.

Memory, Retrieved Context, and Bias in Management Earnings Forecasts

Management Science, Forthcoming
Number of pages: 54 Posted: 20 May 2024 Last Revised: 30 Dec 2024
David S. Koo, Isabel Yanyan Wang and Shuting Wu
George Mason University, Michigan State University and California State University Fullerton
Downloads 111 (535,908)

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memory, retrieved-context theory, availability heuristic, recency effect, experience, management earnings forecast

6.

The Road Not Taken: Evaluating the Consequences of the U.S.’s Non-Adoption of IFRS in 2012

Forthcoming at The International Journal of Accounting
Number of pages: 35 Posted: 26 Apr 2023 Last Revised: 05 Nov 2024
John (Xuefeng) Jiang, David S. Koo and Isabel Yanyan Wang
Michigan State University, George Mason University and Michigan State University
Downloads 107 (550,743)

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International Financial Reporting Standards (IFRS); U.S. GAAP; standard-setting process; 20-F reconciliation; global financial regulation, U.S. GAAP, Standard-Setting Process, 20-F Reconciliation, Sustainability, ESG, Global Financial Regulation

7.

Do Career Concerns Affect the Delay of Bad News Disclosure?

The Accounting Review, Forthcoming
Posted: 14 Dec 2014 Last Revised: 27 Jun 2017
Stephen P. Baginski, John L. Campbell, Lisa A. Hinson and David S. Koo
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Florida - Warrington College of Business Administration and George Mason University

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Other Papers (1)

Total Downloads: 34
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1.

The Presence of a Chief Marketing Officer and Management Revenue Forecasts

Number of pages: 45 Posted: 17 Dec 2014 Last Revised: 17 Aug 2015
David S. Koo and Dongyoung Lee
George Mason University and McGill University - Desautels Faculty of Management
Downloads 34

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Voluntary disclosure; Management revenue forecasts; Chief marketing officers; Management earnings forecasts; Informational role of marketing officers