Spencer Pierce

Florida State University - College of Business

Assistant Professor

423 Rovetta Business Building

Tallahassee, FL 32306-1110

United States

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 13,302

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Top 13,302

in Total Papers Downloads

6,699

SSRN CITATIONS
Rank 19,501

SSRN RANKINGS

Top 19,501

in Total Papers Citations

49

CROSSREF CITATIONS

16

Scholarly Papers (14)

1.

Big Bath Accounting Following Natural Disasters

Number of pages: 43 Posted: 06 Jan 2019 Last Revised: 21 Oct 2020
Florida State University - College of Business, The Chinese University of Hong Kong, Shenzhen - School of Management and Economics, Florida State University - College of Business and Florida State University - Department of Accounting
Downloads 947 (44,650)
Citation 2

Abstract:

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Natural disasters, big bath accounting, earnings management

2.

The Effect of Investor Inattention on non-GAAP Disclosure

Number of pages: 48 Posted: 16 Nov 2017 Last Revised: 02 Nov 2021
Riddha Basu, Spencer Pierce and Andrew Stephan
George Washington University - School of Business, Florida State University - College of Business and University of Colorado at Boulder Leeds School of Business
Downloads 908 (47,301)
Citation 10

Abstract:

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Voluntary Disclosure, Investor Attention, Institutional Investors, Non-GAAP Disclosure

3.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161

The Accounting Review, (doi.org/10.2308/TAR-2018-0418) Forthcoming, Columbia Business School Research Paper No. 17-94, 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 15 Sep 2017 Last Revised: 13 Apr 2021
John L. Campbell, Urooj Khan and Spencer Pierce
University of Georgia - J.M. Tull School of Accounting, University of Texas at Austin - Red McCombs School of Business and Florida State University - College of Business
Downloads 719 (64,943)
Citation 3

Abstract:

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Derivatives; Mandatory Disclosure; Market Inefficiency; Effectiveness of Regulation

4.

Determinants and Consequences of Firms’ Derivative Accounting Decisions

Journal of Financial Reporting, Forthcoming
Number of pages: 60 Posted: 04 Nov 2015 Last Revised: 16 Apr 2020
Spencer Pierce
Florida State University - College of Business
Downloads 655 (73,345)
Citation 10

Abstract:

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derivatives, hedge accounting, risk, earnings volatility, FAS 161

5.

Non-GAAP Reporting Following Debt Covenant Violations

Review of Accounting Studies 24, no. 2 (2019): 629-664.
Number of pages: 51 Posted: 10 Mar 2015 Last Revised: 06 Mar 2020
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, George Washington University - Department of Accountancy, Florida State University - College of Business and Virginia Polytechnic Institute & State University
Downloads 645 (74,715)
Citation 15

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Non-GAAP Earnings; Debt Contracting; Covenant Violation; Creditor Monitoring

6.

A Review of Derivatives Research in Accounting and Suggestions for Future Work

Journal of Accounting Literature, Forthcoming
Number of pages: 49 Posted: 14 Feb 2019
John L. Campbell, Landon M. Mauler and Spencer Pierce
University of Georgia - J.M. Tull School of Accounting, Florida State University - Department of Accounting and Florida State University - College of Business
Downloads 634 (76,135)
Citation 10

Abstract:

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Derivatives; Hedging; Hedge Accounting; Risk Management

7.

Is Hedge Accounting Designation Informative About How Firms Use Derivatives?

Number of pages: 47 Posted: 28 Mar 2014 Last Revised: 16 Mar 2018
Indian School of Business (ISB), Hyderabad, Florida State University - College of Business and Northwestern University - Kellogg School of Management
Downloads 567 (87,664)
Citation 3

Abstract:

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derivatives, hedging, SFAS 161

8.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 50 Posted: 29 Aug 2017 Last Revised: 26 Jul 2021
Dirk E. Black, Spencer Pierce and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, Florida State University - College of Business and University of Oklahoma
Downloads 385 (139,455)

Abstract:

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income smoothing, earnings management, earnings volatility, accruals

9.

Looking your Worst: Downward Earnings Management after Activist Challenges

Number of pages: 49 Posted: 08 Apr 2019
Mary-Hunter McDonnell, Spencer Pierce and Jake Thornock
The Wharton School - The University of Pennsylvania, Florida State University - College of Business and Brigham Young University
Downloads 330 (164,706)
Citation 1

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earnings management, social movements, impression management, reputation, non-market strategy

Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 18 Jan 2017 Last Revised: 07 May 2021
Mark Kim, Spencer Pierce and Ira Yeung
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 269 (206,564)
Citation 4

Abstract:

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earnings announcements; announcement timing; earnings management; last-chance earnings management; tax expense; earnings calendar

Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness

Contemporary Accounting Research, Forthcoming
Posted: 18 May 2021
Mark Kim, Spencer Pierce and Ira Yeung
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business

Abstract:

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earnings announcements, announcement timing, earnings management, last-chance earnings management, tax expense, earnings calendar

11.

The Predictability of Future Aggregate Earnings Growth and the Relation between Aggregate Analyst Recommendation Changes and Future Returns

The Accounting Review, (doi.org/10.2308/tar-2017-0720) Forthcoming
Number of pages: 51 Posted: 14 Apr 2020 Last Revised: 07 May 2020
Bruce K. Billings, Sami Keskek and Spencer Pierce
Florida State University - Department of Accounting, Florida State University and Florida State University - College of Business
Downloads 237 (231,107)

Abstract:

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Aggregate recommendation changes, aggregate earnings growth, aggregate future returns, risk, expected returns

12.

Labor Unionization and Non-GAAP Reporting

Number of pages: 51 Posted: 16 Nov 2022 Last Revised: 07 Aug 2023
Riddha Basu, Gary Chen and Spencer Pierce
George Washington University - School of Business, DePaul University and Florida State University - College of Business
Downloads 175 (306,597)

Abstract:

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Labor Unions; Non-GAAP Earnings; Employee Relations; Voluntary Disclosure

13.

How Do Investors Respond to Targets’ Interim Earnings?

Vanderbilt Owen Graduate School of Management Research Paper, The Accounting Review, (doi.org/10.2308/TAR-2022-0327) Forthcoming
Number of pages: 52 Posted: 25 Apr 2023 Last Revised: 04 Aug 2023
Rita Gunn, Spencer Pierce and Miles A. Romney
Owen Graduate School of Management - Vanderbilt University, Florida State University - College of Business and Florida State University - College of Business
Downloads 138 (371,630)

Abstract:

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Earnings, Mergers and Acquisitions, Investor Inattention, Investor Inefficiency

14.

Post-litigation reporting conservatism

Number of pages: 52 Posted: 28 May 2017 Last Revised: 29 Jul 2021
Mark Kim, Spencer Pierce, Frank Heflin and James Moon
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business, University of Georgia - J.M. Tull School of Accounting and Georgia Institute of Technology - Scheller College of Business
Downloads 90 (505,586)

Abstract:

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Litigation, Conservatism, Network externalities, Peer firm, FASB