Jeremy Michels

University of Pennsylvania - Accounting Department

3641 Locust Walk

Philadelphia, PA 19104-6365

United States

SCHOLARLY PAPERS

5

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Scholarly Papers (5)

Disclosure versus Recognition: Inferences from Subsequent Events

Number of pages: 55 Posted: 12 Sep 2013 Last Revised: 25 May 2016
Jeremy Michels
University of Pennsylvania - Accounting Department
Downloads 555 (47,054)

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Mandatory disclosure, recognition, subsequent events

Disclosure Versus Recognition: Inferences from Subsequent Events

Journal of Accounting Research, Vol. 55, No. 1, 2017
Posted: 25 Jul 2017
Jeremy Michels
University of Pennsylvania - Accounting Department

Abstract:

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mandatory disclosure; recognition; subsequent events

2.

Discretionary Disclosure and Manager Horizon: Evidence from Patenting

Number of pages: 56 Posted: 24 Mar 2017 Last Revised: 16 Feb 2019
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 517 (52,107)

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Discretionary disclosure, voluntary disclosure, manager horizon, patents, trade secrets, innovation, research and development.

3.

Risk-Based Forecasting and Planning and Management Earnings Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 67 Posted: 06 Dec 2016 Last Revised: 09 May 2017
Christopher D. Ittner and Jeremy Michels
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 390 (73,595)

Abstract:

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management earnings guidance; budgeting; planning; forecasting; risk management

4.

Does the Media Help or Hurt Retail Investors During the IPO Quiet Period?

Number of pages: 56 Posted: 29 Apr 2018 Last Revised: 07 Jun 2019
University of Pennsylvania - The Wharton School, University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Downloads 296 (100,493)

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Media, Retail Investors, Retail Trade, Initial Public Offering, IPO, Quiet Period, Individual Investors, Investor Attention

5.

Do Unverifiable Disclosures Matter? Evidence from Peer-to-Peer Lending

Accounting Review, Forthcoming
Posted: 26 Jan 2012
Jeremy Michels
University of Pennsylvania - Accounting Department

Abstract:

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Voluntary disclosure, cost of debt, asymmetric information, micro finance, behavioral economics, Prosper