Samuel B. Bonsall

Pennsylvania State University - Department of Accounting

University Park, PA 16802-3306

United States

  • Pennsylvania State University - Department of Accounting

SCHOLARLY PAPERS

22

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Top 5,632

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245

Scholarly Papers (22)

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1.

Managerial Ability and Credit Risk Assessment

Downloads 1,154 (39,360)
Citation 34

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: 13 Apr 2017
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 699 (77,038)
Citation 4

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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, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 455 (132,257)
Citation 30

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

2.

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 and Brian P. Miller
Pennsylvania State University - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,000 (48,318)
Citation 113

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

3.

The Informativeness of Disclosure Tone

Number of pages: 53 Posted: 01 May 2010 Last Revised: 07 Feb 2013
Samuel B. Bonsall, Zahn Bozanic, Paul E. Fischer and Paul E. Fischer
Pennsylvania State University - Department of Accounting, Florida State University and University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania
Downloads 759 (70,309)
Citation 4

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

4.

Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

Downloads 757 (70,667)
Citation 14

Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

Number of pages: 59 Posted: 31 Aug 2021
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 610 (91,831)
Citation 14

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SEC enforcement, investigations, misreporting, financial misconduct

Wearing Out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process

The Accounting Review, Forthcoming
Number of pages: 48 Posted: 27 Jul 2023
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 147 (417,412)

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SEC enforcement, investigations, misreporting, financial misconduct

5.

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, Zahn Bozanic, Paul E. Fischer and Paul E. Fischer
Pennsylvania State University - Department of Accounting, Florida State University and University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania
Downloads 547 (106,741)
Citation 43

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

6.

Does Corporate Culture Impact Tax Behavior: Machine Learning Approach

Number of pages: 46 Posted: 24 May 2021
Samuel B. Bonsall, Babak Mammadov and Hamid Vakilzadeh
Pennsylvania State University - Department of Accounting, Clemson University - School of Accountancy & Legal Studies and University of Wisconsin - Whitewater - College of Business and Economics
Downloads 524 (112,618)
Citation 1

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corporate culture, tax avoidance, tax shelter, tax haven

7.

Current Expected Credit Loss (CECL) Model and Banks’ External Information Environment

Number of pages: 52 Posted: 15 Oct 2022 Last Revised: 26 Feb 2025
Samuel B. Bonsall, Brent Schmidt and Biqin Xie
Pennsylvania State University - Department of Accounting, Pennsylvania State University - Department of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 462 (131,711)

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bank, CECL, expected credit losses, incurred loss, information environment

8.

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, Kevin Koharki and Luke Watson
Pennsylvania State University - Department of Accounting, Purdue University and Villanova University
Downloads 399 (155,479)
Citation 13

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tax avoidance, credit rating agencies, disagreement, uncertainty

9.

Conflicts of Interest in Subscriber-Paid Credit Ratings

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 21 Oct 2021 Last Revised: 14 Jun 2023
Samuel B. Bonsall, Jacquelyn Gillette, Gabriel Pundrich and Eric C. So
Pennsylvania State University - Department of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Florida and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 380 (164,274)
Citation 1

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Credit Ratings, Issuer-Pay Model, Subscriber-Pay Model, NRSRO, Information Intermediaries

10.

Market Uncertainty and the Importance of Media Coverage at Earnings Announcements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 03 Oct 2019
Samuel B. Bonsall, Jeremiah Green and Karl A. Muller
Pennsylvania State University - Department of Accounting, Texas A&M University - Department of Accounting and Pennsylvania State University - Department of Accounting
Downloads 323 (197,356)
Citation 7

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media coverage, market uncertainty, earnings announcements, price efficiency

11.

Institutional Investors with Disciplinary History and CSR Behavior of Investee Firms

Journal of Business Ethics, Forthcoming
Number of pages: 63 Posted: 13 Apr 2021 Last Revised: 17 Dec 2024
Samuel B. Bonsall, Babak Mammadov and Blerina Bela Zykaj
Pennsylvania State University - Department of Accounting, Clemson University - School of Accountancy & Legal Studies and Clemson University - College of Business
Downloads 240 (266,219)

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Institutional investors, institutional investors with disciplinary history, financial misconduct, corporate social responsibility, CSR

12.

The Role of Management Talent in the Production of Informative Regulatory Filings

Kelley School of Business Research Paper No. 17-65
Number of pages: 53 Posted: 05 Sep 2017 Last Revised: 27 Mar 2018
Samuel B. Bonsall, Eric Holzman and Brian P. Miller
Pennsylvania State University - Department of Accounting, Indiana University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 208 (306,660)
Citation 4

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managerial ability; managerial efficiency; financial statement readability; plain English

13.

Do Credit Ratings Reflect Private Information about SEC Investigations?

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 09 Oct 2024
Samuel B. Bonsall, John Donovan, Eric Holzman, Xue Wang and Daniel Yang
Pennsylvania State University - Department of Accounting, University of Notre Dame - Department of Accountancy, Indiana University, Ohio State University - Fisher College of Business and Hong Kong University of Science & Technology (HKUST)
Downloads 197 (321,125)
Citation 1

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credit ratings, private information, SEC investigations, financial misconduct

14.

State Pension Accounting Estimates and Strong Public Unions

Downloads 101 (552,289)
Citation 10

State Pension Accounting Estimates and Strong Public Unions

Number of pages: 52 Posted: 31 Aug 2018
Samuel B. Bonsall, Joseph Comprix and Karl A. Muller
Pennsylvania State University - Department of Accounting, Syracuse University and Pennsylvania State University - Department of Accounting
Downloads 101 (557,249)
Citation 10

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public pensions, unionization, GASB

State Pension Accounting Estimates and Strong Public Unions

Contemporary Accounting Research, Forthcoming
Posted: 20 Feb 2019
Samuel B. Bonsall, Joseph Comprix and Karl A. Muller
Pennsylvania State University - Department of Accounting, Syracuse University and Pennsylvania State University - Department of Accounting

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15.

Do Rating Agencies Behave Defensively for Higher Risk Issuers?

Forthcoming at Management Science, https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2022.4537
Number of pages: 52 Posted: 23 Oct 2022
Samuel B. Bonsall, Kevin Koharki, Pepa Kraft, Karl A. Muller and Anywhere (Siko) Sikochi
Pennsylvania State University - Department of Accounting, Purdue University, HEC Paris, Pennsylvania State University - Department of Accounting and Harvard University - Business School (HBS)
Downloads 88 (602,969)

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16.

Mispriced Equity, Default Likelihood, and Credit Rating Accuracy

Number of pages: 54 Posted: 10 Feb 2025
Haowei Yuan, Alexei Zhdanov and Samuel B. Bonsall
Pennsylvania State University - Smeal College of Business, Pennsylvania State University and Pennsylvania State University - Department of Accounting
Downloads 42 (870,097)

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17.

The disciplining effect of credit default swap trading on the quality of credit ratings

Contemporary Accounting Research, Forthcoming
Posted: 14 Nov 2021
Samuel B. Bonsall, Kevin Koharki and Monica Neamtiu
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York (CUNY) - Stan Ross Department of Accountancy

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credit rating agencies' incentives, Market discipline, Reputation, Conflicts of interest, credit default swaps

18.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
Min Kwan Ahn, Samuel B. Bonsall, Zahn Bozanic, Yiwei Dou, Gordon Richardson and Dushyantkumar Vyas
University of Hong Kong, Pennsylvania State University - Department of Accounting, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management

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securitization, securitization accounting, FASB, SFAS 166 and 167, financial reporting, off-balance sheet, risk relevance, real effects

19.

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

Accounting Review, Forthcoming
Posted: 22 Oct 2016
Samuel B. Bonsall, Kevin Koharki and Monica Neamtiu
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York (CUNY) - Stan Ross Department of Accountancy

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

20.

A Plain English Measure of Financial Reporting Readability

Downloads 0 (1,305,584)

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, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Management

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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, Northwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Management

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Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure

21.

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

Accounting Review, Forthcoming
Posted: 10 Jan 2015
Samuel B. Bonsall, Kevin Koharki and Monica Neamtiu
Pennsylvania State University - Department of Accounting, Purdue University and City University of New York (CUNY) - Stan Ross Department of Accountancy

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

22.

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, Kevin Koharki and Michael Penn
HEC Paris - Accounting and Management Control Department, Pennsylvania State University - Department of Accounting, Purdue University and University of Illinois at Urbana-Champaign - College of Business

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