Samuel B. Bonsall

Pennsylvania State University - Department of Accounting

University Park, PA 16802-3306

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 16,238

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Top 16,238

in Total Papers Downloads

4,426

SSRN CITATIONS
Rank 13,060

SSRN RANKINGS

Top 13,060

in Total Papers Citations

72

CROSSREF CITATIONS

18

Scholarly Papers (18)

1.
Downloads 917 ( 36,420)
Citation 14

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 550 (70,551)
Citation 4

Abstract:

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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 367 (114,153)
Citation 7

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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 776 (45,681)
Citation 34

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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 692 (53,241)
Citation 4

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

4.

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 476 (85,132)
Citation 14

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

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, Kevin Koharki and Luke Watson
Pennsylvania State University - Department of Accounting, Purdue University and Villanova University
Downloads 336 (126,712)
Citation 3

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tax avoidance, credit rating agencies, disagreement, uncertainty

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 283 (152,112)

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corporate culture, tax avoidance, tax shelter, tax haven

7.

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 225 (189,647)

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SEC enforcement, investigations, misreporting, financial misconduct

8.

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 203 (208,897)
Citation 7

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media coverage, market uncertainty, earnings announcements, price efficiency

9.

Conflicts of Interest in Subscriber-Paid Credit Ratings

Number of pages: 53 Posted: 21 Oct 2021 Last Revised: 08 Apr 2022
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 177 (235,588)

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

10.

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 162 (253,870)
Citation 2

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

11.

The Importance of Financial Misconduct of Institutional Investors on Corporate Social Responsibility

Number of pages: 52 Posted: 13 Apr 2021 Last Revised: 13 Jun 2022
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 120 (320,386)

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

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 59 (494,922)

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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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13.

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

14.

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

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
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

15.

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

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, 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
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

17.

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

18.

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