Kristina M. Rennekamp

Cornell University - Samuel Curtis Johnson Graduate School of Management

Assistant Professor of Accounting

401P - Sage Hall

Cornell University

Ithaca, NY 14853

United States

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 5,011

in Total Papers Downloads

6,900

CITATIONS
Rank 23,012

SSRN RANKINGS

Top 23,012

in Total Papers Citations

12

Scholarly Papers (20)

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 578 (30,565)
Citation 6

Abstract:

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
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 533 (32,906)
Citation 5

Abstract:

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

3.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 446 (47,764)

Abstract:

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

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 Nick Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Downloads 378 (63,041)

Abstract:

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 Nick Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance

Abstract:

impairment, reversal, investment, decision making, cognitive dissonance

5.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 373 (58,585)

Abstract:

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

6.

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, Nick Seybert and Wenjie Zhu
University of Illinois at Urbana-Champaign - Department of Accountancy, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Department of Accounting & Information Assurance
Downloads 340 (55,061)
Citation 1

Abstract:

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

7.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 314 (36,024)

Abstract:

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

8.

Firm Performance, Reporting Goals, and Language in Narrative Disclosures

Number of pages: 52 Posted: 27 Aug 2012 Last Revised: 15 Nov 2016
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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 249 (78,491)

Abstract:

textual analysis, readability, disclosure language, causal explanation

9.

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 249 (85,179)

Abstract:

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

10.

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University
Downloads 245 (81,949)

Abstract:

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

11.

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

Number of pages: 34 Posted: 21 Nov 2013 Last Revised: 04 Feb 2017
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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 210 (65,042)

Abstract:

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

12.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 196 (51,809)

Abstract:

voluntary disclosure, readability, information search, information processing

13.

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 Nick Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Maryland - Department of Accounting & Information Assurance
Downloads 191 (57,385)

Abstract:

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

14.

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 189 (89,265)

Abstract:

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

15.

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 Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 128 (121,183)

Abstract:

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

16.

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, Cornell University - Samuel Curtis Johnson Graduate School of Management and University of Texas at Austin - Department of Accounting
Downloads 127 (126,338)

Abstract:

directional goals; risk perceptions; valuation; investors

17.

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

Number of pages: 45 Posted: 24 Jun 2017
Shana Clor-Proell, Ryan D. Guggenmos and Kristina M. Rennekamp
Texas Christian University - Department of Accounting, Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 0 (260,991)

Abstract:

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

18.

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

Number of pages: 48 Posted: 03 Feb 2017
Kristina M. Rennekamp and Patrick D. Witz
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University, Samuel Curtis Johnson Graduate School of Management, Department of Accounting, Students
Downloads 0 (167,225)

Abstract:

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

19.

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: 41 Posted: 02 Apr 2016 Last Revised: 29 Jun 2017
Kristina M. Rennekamp, Kathy Rupar and Nick Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Florida - Fisher School of Accounting and University of Maryland - Department of Accounting & Information Assurance
Downloads 0 (100,326)

Abstract:

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

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
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

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
Pennsylvania State University - Department of Accounting, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management

Abstract:

Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure