Spencer Pierce

Florida State University - College of Business

Assistant Professor

423 Rovetta Business Building

Tallahassee, FL 32306-1110

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 17,636

SSRN RANKINGS

Top 17,636

in Total Papers Downloads

2,993

SSRN CITATIONS
Rank 35,122

SSRN RANKINGS

Top 35,122

in Total Papers Citations

4

CROSSREF CITATIONS

16

Scholarly Papers (9)

1.

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 Accounting, George Washington University - Department of Accountancy, Florida State University - College of Business and George Washington University - Department of Accountancy
Downloads 558 (53,165)
Citation 1

Abstract:

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

2.

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 450 (69,749)
Citation 4

Abstract:

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

3.

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 449 (69,749)
Citation 5

Abstract:

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derivatives, hedging, SFAS 161

4.

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: 02 Jul 2020
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 411 (77,582)
Citation 1

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: 56 Posted: 16 Nov 2017 Last Revised: 15 Jul 2020
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 379 (85,477)
Citation 7

Abstract:

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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 282 (118,719)
Citation 2

Abstract:

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Derivatives; Hedging; Hedge Accounting; Risk Management

7.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 46 Posted: 29 Aug 2017 Last Revised: 15 May 2020
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 238 (140,690)

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 162 (199,934)

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

9.

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 64 (375,233)

Abstract:

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

Other Papers (1)

Total Downloads: 11
1.

Earnings Management and Financial Reporting Timeliness

Number of pages: 56 Posted: 18 Jan 2017 Last Revised: 06 Aug 2020
Mark Kim, Spencer Pierce and Ira Yeung
University of California, Los Angeles, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 11

Abstract:

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Earnings calendar; announcement timing; earnings management; effective tax rate (ETR)