Kristina M. Rennekamp

SC Johnson Graduate School of Business

Ithaca, NY 14853

United States

Cornell SC Johnson College of Business

Ithaca, NY 14850

United States

SCHOLARLY PAPERS

28

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10,453

CITATIONS
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Top 20,907

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14

Scholarly Papers (28)

1.

Self-Serving Attribution Bias, Overconfidence and the Issuance of Management Forecasts

The Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 24 Aug 2010 Last Revised: 20 Aug 2011
Robert Libby and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 733 (32,856)
Citation 7

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Self-Serving Attribution Bias, Overconfidence, Voluntary Disclosure, Earnings Forecasts

2.

Processing Fluency and Investors’ Reactions to Disclosure Readability

Journal of Accounting Research, Forthcoming
Number of pages: 50 Posted: 10 Jul 2011 Last Revised: 02 Feb 2012
Kristina M. Rennekamp
SC Johnson Graduate School of Business
Downloads 698 (35,166)
Citation 6

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Readability, Plain English, Credibility, Voluntary Disclosure, Processing Fluency, Investment, Mechanical Turk

3.

How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments

Contemporary Accounting Research, Forthcoming
Number of pages: 41 Posted: 19 Apr 2014 Last Revised: 30 Mar 2016
W. Brooke Elliott, Stephanie M. Grant and Kristina M. Rennekamp
University of Illinois at Urbana-Champaign, University of Washington and SC Johnson Graduate School of Business
Downloads 697 (35,166)

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disclosure style, presentation effects, corporate social responsibility, investor numeracy

4.

Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information

Number of pages: 50 Posted: 19 Sep 2014 Last Revised: 09 Aug 2016
H. Scott Asay, W. Brooke Elliott and Kristina M. Rennekamp
University of Iowa - Department of Accounting, University of Illinois at Urbana-Champaign and SC Johnson Graduate School of Business
Downloads 679 (36,474)

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voluntary disclosure, readability, information search, information processing

5.

Do Features that Associate Managers with a Message Magnify Investors' Reactions to Narrative Disclosures?

Number of pages: 46 Posted: 21 Nov 2013 Last Revised: 08 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 511 (52,802)

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language, voluntary disclosure, investor judgment, plain English, personal pronouns, CEO photos

6.

Firm Performance, Reporting Goals, and Language in Narrative Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 27 Aug 2012 Last Revised: 28 Feb 2018
H. Scott Asay, Robert Libby and Kristina M. Rennekamp
University of Iowa - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 511 (52,802)

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textual analysis, readability, narrative disclosure language, causal explanation

7.

Who Stands at the Top and Bottom of the Slippery Slope?

Number of pages: 35 Posted: 16 Apr 2011 Last Revised: 24 Sep 2014
Tim Brown, Kristina M. Rennekamp, Nicholas Seybert and Wenjie Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy, SC Johnson Graduate School of Business, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 506 (53,475)
Citation 1

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slippery slope, misconduct, fraud, moral reasoning, Machiavellianism, cognitive dissonance

8.

Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?

Johnson School Research Paper Series No. 14-2011
Number of pages: 38 Posted: 29 Jul 2010 Last Revised: 13 May 2014
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business
Downloads 495 (54,963)

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Financial statement presentation, classification, disaggregation, transparency, proximity, experiment, standard setting

9.

Regulation and the Interdependent Roles of Managers, Auditors, and Directors in Earnings Management and Accounting Choice

Robert H. Smith School Research Paper No. RHS 2602742
Number of pages: 72 Posted: 05 May 2015 Last Revised: 20 Apr 2017
Robert Libby, Kristina M. Rennekamp and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and University of Maryland - Department of Accounting & Information Assurance
Downloads 470 (58,698)

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earnings management, earnings quality, accounting choice, financial reporting, auditing, corporate governance, experimental design, surveys, regulation

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment

Number of pages: 41 Posted: 22 Aug 2012 Last Revised: 16 May 2015
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 437 (63,505)

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accounting, standards, impairment, reversibility, reversals, managers, investment, R&D, IFRS, GAAP

Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment

Accounting Review 90(2): 739-759
Posted: 09 Jul 2014 Last Revised: 14 May 2015
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance

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impairment, reversal, investment, decision making, cognitive dissonance

11.

From the Laboratory to the Virtual World: Applications for Financial Reporting Research

Foundations and Trends in Accounting Research, Forthcoming
Number of pages: 64 Posted: 28 Feb 2009
Robert J. Bloomfield and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 427 (65,974)

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Virtual Worlds, Experimental Economics, Accounting, Second Life, Experiments

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality

Number of pages: 61 Posted: 13 Feb 2018
Robert J. Bloomfield, Kristina M. Rennekamp and Blake A. Steenhoven
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business
Downloads 425 (65,694)

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Registered Reports, Reproducibility, Editorial Processes, Research Discretion, Peer Review

No System is Perfect: Understanding How Registration‐Based Editorial Processes Affect Reproducibility and Investment in Research Quality

Journal of Accounting Research, Vol. 56, No. 2, 2018
Posted: 02 Aug 2018
Robert J. Bloomfield, Kristina M. Rennekamp and Blake A. Steenhoven
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business

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Registered Reports, Reproducibility, Editorial Processes, Research Discretion, Peer Review

13.

Linguistic Formality and Audience Engagement – Investors’ Reactions to Unique Characteristics of Social Media Disclosures

Number of pages: 54 Posted: 03 Feb 2017 Last Revised: 01 Dec 2018
Kristina M. Rennekamp and Patrick Witz
SC Johnson Graduate School of Business and Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting, Students
Downloads 411 (69,080)

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language; formality; engagement; competence; willingness to invest; social media; Twitter; connection; context; disclosure; financial reporting

14.

Mobile Devices and Investment Apps: The Effects of Information Release, Push Notification and the Fear of Missing Out

Number of pages: 49 Posted: 24 Jun 2017 Last Revised: 29 Apr 2019
Shana Clor-Proell, Ryan Guggenmos and Kristina M. Rennekamp
Texas Christian University - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 409 (69,473)

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investment apps; mobile communication; push notifications; fear of missing out; information release

15.

Short-Selling Pressure, Reporting Transparency, and the Use of Real and Accruals Earnings Management to Meet Benchmarks

Robert H. Smith School Research Paper No. RHS 2757150
Number of pages: 42 Posted: 02 Apr 2016 Last Revised: 01 Jan 2018
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 362 (80,173)

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short selling, transparency, real earnings management, accruals, earnings benchmarks, managerial incentives

16.

Does Concrete Language in Disclosures Increase Willingness to Invest?

Number of pages: 42 Posted: 29 Apr 2014
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 339 (86,524)

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corporate disclosure, local bias, concrete language, investor comfort, psychological distance

17.

The Effects of Forecast Type and Performance-Based Incentives on the Quality of Management Forecasts

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 16 Aug 2013 Last Revised: 24 Dec 2013
Clara Xiaoling Chen, Kristina M. Rennekamp and Flora H. Zhou
University of Illinois at Urbana-Champaign - Department of Accountancy, SC Johnson Graduate School of Business and Georgia State University
Downloads 325 (90,673)

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forecast type, budgeting, disaggregated forecasts, motivated reasoning, performance-based incentives, forecast quality

18.

Does Highlighting Concrete Language in Disclosures Mitigate Home Bias?

Number of pages: 37 Posted: 13 Jun 2012 Last Revised: 23 Oct 2012
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 318 (92,837)

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home bias, corporate disclosure, investor comfort, concrete language, psychological distance

19.

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality--Free Responses to Survey on Author Discretion

Number of pages: 153 Posted: 13 Feb 2018
Robert J. Bloomfield, Kristina M. Rennekamp and Blake A. Steenhoven
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business
Downloads 251 (119,518)

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Registered Reports, Reproducibility, Editorial Processes, Research Discretion, Peer Review

20.

The Paradoxical Behavioral Effects of a Directional Goal on Risk Perceptions and Valuation Judgments

Number of pages: 45 Posted: 25 May 2014 Last Revised: 20 Apr 2016
W. Brooke Elliott, Kristina M. Rennekamp and Brian J. White
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and University of Texas at Austin - Department of Accounting
Downloads 250 (119,976)

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directional goals; risk perceptions; valuation; investors

21.

Experienced Financial Managers’ Views of the Relationships Among Self-Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts: A Replication

Number of pages: 9 Posted: 27 Feb 2015
Robert Libby and Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management and SC Johnson Graduate School of Business
Downloads 249 (120,451)

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Self-Serving Attribution Bias, Overconfidence, Voluntary Disclosure, Earnings Guidance, Earnings Forecasts, Survey

22.

No System is Perfect: Understanding How Registration-Based Editorial Processes Affect Reproducibility and Investment in Research Quality--Free Responses to Survey of Conference Participants

Number of pages: 127 Posted: 13 Feb 2018
Robert J. Bloomfield, Kristina M. Rennekamp and Blake A. Steenhoven
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Cornell SC Johnson College of Business
Downloads 242 (123,961)

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Registered Reports, Reproducibility, Editorial Processes, Research Discretion, Peer Review

23.

The Relationship between Non-GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers

Number of pages: 40 Posted: 02 Oct 2017 Last Revised: 07 May 2019
Ryan Guggenmos, Kristina M. Rennekamp and Kathy Rupar
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business and Georgia Institute of Technology
Downloads 220 (136,230)

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Non-GAAP measures, earnings management, aggressive reporting, reconciliation

24.

Using the Unconscious to Improve Detection of Managerial Deception

Number of pages: 45 Posted: 15 Jan 2018
Kristina M. Rennekamp, Kathy Rupar and Nicholas Seybert
SC Johnson Graduate School of Business, Georgia Institute of Technology and University of Maryland - Department of Accounting & Information Assurance
Downloads 188 (157,797)

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unconscious thought, deception detection, lexical decision task, implicit association test, managerial deception

25.

Challenges in Experimental Accounting Research, and the Role of Online Platforms

Number of pages: 44 Posted: 03 Apr 2019
Justin Leiby, Kristina M. Rennekamp and Ken Trotman
University of Illinois at Urbana-Champaign, SC Johnson Graduate School of Business and UNSW Australia Business School, School of Accounting
Downloads 144 (198,410)

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Experimental research, auditing, financial accounting, managerial accounting, online recruiting, Mechanical Turk

26.

Engagement in Earnings Conference Calls: A Multi-Method Examination

Number of pages: 37 Posted: 14 Feb 2019
Kristina M. Rennekamp, Mani Sethuraman and Blake A. Steenhoven
SC Johnson Graduate School of Business, Cornell University and Cornell SC Johnson College of Business
Downloads 80 (299,541)

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Conference Calls, Linguistic Style Matching, Engagement, Price Formation, Market Microstructure

27.

Gender Bias through Recategorization of Financial Analysts

Number of pages: 42 Posted: 04 Jan 2019
Cornell University - Samuel Curtis Johnson Graduate School of Management, SC Johnson Graduate School of Business, Cornell SC Johnson College of Business and Boston University School of Management
Downloads 76 (308,761)

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performance evaluation, subjective performance measures, gender bias, analyst characteristics

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

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Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

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Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure