Samuel B. Bonsall

Ohio State University (OSU) - Department of Accounting & Management Information Systems

2100 Neil Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

9

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CITATIONS
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3

Scholarly Papers (9)

Managerial Ability and Credit Risk Assessment

Kelley School of Business Research Paper No. 15-62
Number of pages: 56 Posted: 23 Aug 2015 Last Revised: 11 Sep 2015
Samuel B. Bonsall IV, Eric R. Holzman and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Indiana University Bloomington, Department of Accounting, Students and Indiana University - Kelley School of Business - Department of Accounting
Downloads 298 (78,824)

Abstract:

credit ratings, cost of debt capital, managerial ability, managerial efficiency

Managerial Ability and Credit Risk Assessment

Management Science, Forthcoming
Number of pages: 56 Posted: 08 Nov 2015
Samuel B. Bonsall IV, Eric R. Holzman and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Indiana University Bloomington, Department of Accounting, Students and Indiana University - Kelley School of Business - Department of Accounting
Downloads 239 (100,225)

Abstract:

credit ratings; cost of debt capital; managerial ability; managerial efficiency

2.

The Informativeness of Disclosure Tone

Number of pages: 53 Posted: 01 May 2010 Last Revised: 07 Feb 2013
Samuel B. Bonsall IV, Zahn Bozanic and Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - Accounting Department
Downloads 393 (46,915)

Abstract:

qualitative disclosure, tone, earnings guidance, litigation, tenure, distress

3.

What Do Management Earnings Forecasts Convey About the Macroeconomy?

Journal of Accounting Research, 2013, Vol. 51(2), 225-266
Number of pages: 53 Posted: 08 Jan 2012 Last Revised: 02 Jun 2014
Samuel B. Bonsall IV, Zahn Bozanic and Paul E. Fischer
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Pennsylvania - Accounting Department
Downloads 325 (58,689)
Citation 3

Abstract:

Voluntary disclosure, management earnings forecasts, bellwether firms, macroeconomic risk

4.

A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Number of pages: 69 Posted: 06 Feb 2015 Last Revised: 30 Jul 2016
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Miami, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 273 (37,172)

Abstract:

Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

5.

Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 30 Oct 2014 Last Revised: 28 Oct 2016
Samuel B. Bonsall IV, Kevin Koharki and Luke Watson
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Washington University in Saint Louis - John M. Olin Business School and University of Florida - Fisher School of Accounting
Downloads 110 (112,500)

Abstract:

tax avoidance, credit rating agencies, disagreement, uncertainty

6.

The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 16-82
Number of pages: 45 Posted: 08 Nov 2016 Last Revised: 26 Nov 2016
Samuel B. Bonsall IV and Brian P. Miller
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 0 (127,831)

Abstract:

Readability, Plain English, Reporting Complexity, Rating Agencies, Disagreement, Cost of Debt Capital

7.

When Do Differences in Credit Rating Methodologies Matter? Evidence from High Information Uncertainty Borrowers

Accounting Review, Forthcoming
Posted: 22 Oct 2016
Samuel B. Bonsall IV, Kevin Koharki and Monica Neamtiu
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Washington University in Saint Louis - John M. Olin Business School and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract:

credit rating agencies, information uncertainty, qualitative vs. quantitative analysis

8.

The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations

Accounting Review, Forthcoming
Posted: 10 Jan 2015
Samuel B. Bonsall IV, Kevin Koharki and Monica Neamtiu
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Washington University in Saint Louis - John M. Olin Business School and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract:

credit rating agencies, rating monitoring, off-balance sheet credit risk, asset securitizations

9.

Firms' Use of Accounting Discretion to Influence Their Credit Ratings

Journal of Accounting & Economics, Forthcoming
Posted: 09 Jan 2013 Last Revised: 14 Dec 2013
Walid Alissa, Samuel B. Bonsall IV, Kevin Koharki and Michael W. Penn Jr.
HEC Paris - Accounting and Management Control Department, Ohio State University (OSU) - Department of Accounting & Management Information Systems, Washington University in Saint Louis - John M. Olin Business School and Florida State University - Department of Accounting

Abstract:

credit rating agencies, expected ratings, earnings management, accruals, real activities