Samuel B. Bonsall

Pennsylvania State University - Department of Accounting

University Park, PA 16802-3306

United States

SCHOLARLY PAPERS

11

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CITATIONS
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3

Scholarly Papers (11)

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, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 429 (64,670)

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, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 313 (93,509)

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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, Zahn Bozanic and Paul E. Fischer
Pennsylvania State University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Pennsylvania - Accounting Department
Downloads 562 (46,593)

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

3.

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 542 (48,727)

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

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 and Paul E. Fischer
Pennsylvania State University - Department of Accounting, Ohio State University (OSU) - Fisher College of Business and University of Pennsylvania - Accounting Department
Downloads 447 (62,104)
Citation 3

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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 University of Florida - Fisher School of Accounting
Downloads 282 (105,253)

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tax avoidance, credit rating agencies, disagreement, uncertainty

6.

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, The Ohio State University - Department of Accounting & Management Information Systems and Indiana University - Kelley School of Business - Department of Accounting
Downloads 119 (229,333)

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

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 30 (468,636)

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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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8.

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 - 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, 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
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

10.

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 - Stan Ross Department of Accountancy

Abstract:

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

11.

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 W. Penn
HEC Paris - Accounting and Management Control Department, Pennsylvania State University - Department of Accounting, Purdue University and Florida State University - Department of Accounting

Abstract:

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