Spencer Pierce

Florida State University - College of Business

Assistant Professor

423 Rovetta Business Building

Tallahassee, FL 32306-1110

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 18,857

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Top 18,857

in Total Papers Downloads

2,640

SSRN CITATIONS
Rank 32,480

SSRN RANKINGS

Top 32,480

in Total Papers Citations

4

CROSSREF CITATIONS

16

Scholarly Papers (8)

1.

Non-GAAP Reporting Following Debt Covenant Violations

Number of pages: 51 Posted: 10 Mar 2015 Last Revised: 28 Nov 2018
University of Georgia - J.M. Tull School of Accounting, George Washington University - Department of Accountancy, Florida State University - College of Business and George Washington University - Department of Accountancy
Downloads 536 (52,822)
Citation 2

Abstract:

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Non-GAAP Earnings; Debt Covenant Violation; Corporate Governance

2.

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 428 (69,805)
Citation 4

Abstract:

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derivatives, hedging, SFAS 161

3.

Determinants and Consequences of Firms’ Derivative Accounting Decisions

Number of pages: 51 Posted: 04 Nov 2015 Last Revised: 11 Jul 2019
Spencer Pierce
Florida State University - College of Business
Downloads 415 (72,496)
Citation 4

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

4.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from Statement of Financial Accounting Standard Number 161

Columbia Business School Research Paper No. 17-94, 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 49 Posted: 15 Sep 2017 Last Revised: 02 Dec 2019
John L. Campbell, Urooj Khan and Spencer Pierce
University of Georgia - J.M. Tull School of Accounting, Columbia Business School - Accounting, Business Law & Taxation and Florida State University - College of Business
Downloads 364 (84,455)
Citation 2

Abstract:

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Derivatives; Mandatory Disclosure; Market Inefficiency; Effectiveness of Regulation

5.

The Effect of Investor Inattention on Voluntary Disclosure

Number of pages: 54 Posted: 16 Nov 2017 Last Revised: 21 Mar 2019
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 321 (97,244)
Citation 6

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Voluntary Disclosure, Investor Attention, Institutional Investors

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 222 (142,744)
Citation 1

Abstract:

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Derivatives; Hedging; Hedge Accounting; Risk Management

7.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 55 Posted: 29 Aug 2017 Last Revised: 29 Aug 2019
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 217 (145,949)

Abstract:

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income smoothing, earnings management, earnings volatility, accruals

8.

Looking your Worst: Downward Earnings Management after Activist Challenges

Number of pages: 49 Posted: 08 Apr 2019
The Wharton School - The University of Pennsylvania, Florida State University - College of Business and Brigham Young University
Downloads 137 (218,325)
Citation 1

Abstract:

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