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Douglas J. Skinner · Study

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Douglas J. Skinner

64 works· latest 2022· 6 institutionscluster: provisionalORCID 0000-0003-3414-3555

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Citations22,705

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Most cited in this library

Why Firms Voluntarily Disclose Bad News1994 · 2,435 citations
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators2000 · 1,932 citations
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio2002 · 1,471 citations
Large–Sample Evidence on the Debt Covenant Hypothesis2002 · 1,121 citations
Earnings disclosures and stockholder lawsuits1997 · 927 citations

Works

60 shown

Corporate Managers’ Perspectives on Forward-Looking Guidance: Survey Evidence

Journal of Accounting and Economics·2022·4 authors·Open access

52citations

Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism

Journal of Accounting and Economics·2020·3 authors·Open access

32citations

Run EDGAR Run: SEC Dissemination in a High-Frequency World

Journal of Accounting Research·2017·3 authors·Open access

115citations

Is Japan Really a “Buy”? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies

Journal of Business Finance &amp Accounting·2017·3 authors

42citations

The role of the media in disseminating insider-trading news

Review of Accounting Studies·2016·3 authors·Open access

188citations

Payout policy through the financial crisis: The growth of repurchases and the resilience of dividends

Journal of Financial Economics

·2015

·3 authors

·Open access

376citations

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

Journal of Accounting Research·2015·2 authors·Open access

521citations

The politics of accounting standard-setting: A review of empirical research

Australian Journal of Management·2013·3 authors·Open access

108citations

How Should We Think About Earnings Quality? A Discussion of 'Earnings Quality: Evidence from the Field'

Journal of Accounting and Economics·2013·2 authors·Open access

57citations

Audit Quality and Auditor Reputation: Evidence from Japan

The Accounting Review·2012·2 authors·Open access

435citations

Discussion of “Accounting standards and debt covenants: Has the “Balance Sheet Approach” led to a decline in the use of balance sheet covenants?”

Journal of Accounting and Economics·2011·1 author·editorial

39citations

Measuring Securities Litigation Risk

Journal of Accounting and Economics·2011·2 authors·Open access

848citations

Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies

SSRN Electronic Journal·2011·3 authors·preprint·Open access

19citations

Implications for GAAP from an analysis of positive research in accounting

Journal of Accounting and Economics·2010·3 authors

242citations

Implications for GAAP from an analysis of positive research in accounting

DSpace@MIT (Massachusetts Institute of Technology)·2010·3 authors·Open access

605citations

Audit Quality and Auditor Reputation: Evidence from Japan

SSRN Electronic Journal·2010·2 authors·preprint·Open access

38citations

What do dividends tell us about earnings quality?

Review of Accounting Studies·2009·2 authors·Open access

306citations

Management Forecasts in Japan: An Empirical Study of Forecasts that Are Effectively Mandated

The Accounting Review·2009·3 authors·Open access

168citations

What Should GAAP Look Like? A Survey and Economic Analysis

DSpace@MIT (Massachusetts Institute of Technology)·2009·3 authors·report·Open access

24citations

Earnings guidance and market uncertainty

Journal of Accounting and Economics·2009·3 authors·Open access

308citations

Audit Quality and Auditor Reputation: Evidence from Japan*

SSRN Electronic Journal·2009·2 authors·preprint·Open access

18citations

The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis

Journal of Accounting and Economics·2008·1 author

116citations

Accounting for intangibles – a critical review of policy recommendations

Accounting and Business Research·2008·1 author·Open access

234citations

A reply to Lev's rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’

Accounting and Business Research·2008·1 author

31citations

The evolving relation between earnings, dividends, and stock repurchases

Journal of Financial Economics·2007·1 author·Open access

694citations

Discussion of “The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting”

Journal of Accounting and Economics·2007·1 author·editorial

20citations

Earnings Momentum and Earnings Management

Journal of Accounting Auditing & Finance·2007·3 authors·Open access

652citations

Corporate Payout Policy

Foundations and Trends® in Finance·2007·3 authors·Open access

334citations

Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance

Journal of Accounting and Economics·2006·3 authors

435citations

Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance

SSRN Electronic Journal·2006·3 authors·preprint·Open access

111citations

Employee stock options, EPS dilution, and stock repurchases

Journal of Accounting and Economics·2003·4 authors·Open access

419citations

The Role of Supplementary Statements with Management Earnings Forecasts

Journal of Accounting Research·2003·3 authors·Open access

683citations

Are dividends disappearing? Dividend concentration and the consolidation of earnings

Journal of Financial Economics·2003·3 authors·Open access

747citations

Implications of Accounting Research for the FASB's Initiatives on Disclosure of Information about Intangible Assets

Accounting Horizons·2003·9 authors

55citations

Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting

Accounting Horizons·2003·9 authors

152citations

Should firms disclose everything to everybody? A discussion of “Open vs. closed conference calls: the determinants and effects of broadening access to disclosure”

Journal of Accounting and Economics·2002·1 author

51citations

Recommendations on Disclosure of Nonfinancial Performance Measures

Accounting Horizons·2002·9 authors

102citations

Large–Sample Evidence on the Debt Covenant Hypothesis

Journal of Accounting Research·2002·2 authors·Open access

1,121citations

Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio

Review of Accounting Studies·2002·2 authors

1,471citations

SEC Auditor Independence Requirements

Accounting Horizons·2001·8 authors

56citations

Evaluation of the FASB's Proposed Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both

Accounting Horizons·2001·8 authors

30citations

Evaluation of the Lease Accounting Proposed in G4+1 Special Report

Accounting Horizons·2001·9 authors

25citations

Large-Sample Evidence on the Debt Covenant Hypothesis

SSRN Electronic Journal·2001·2 authors·preprint·Open access

203citations

Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value

Accounting Horizons·2000·9 authors

57citations

Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Accounting Horizons·2000·2 authors·Open access

1,932citations

Reversal of Fortune: Dividend Policy and the Disappearance of Sustained Earnings Growth

SSRN Electronic Journal·1999·3 authors·preprint·Open access

80citations

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

SSRN Electronic Journal·1999·2 authors·preprint·Open access

641citations

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Journal of Accounting Research·1999·3 authors·Open access

595citations

How well does net income measure firm performance? A discussion of two studies

Journal of Accounting and Economics·1999·1 author

72citations

Determinants of the valuation allowance for deferred tax assets under SFAS No. 109.

The Accounting Review·1998·2 authors·Open access

170citations

Earnings disclosures and stockholder lawsuits

Journal of Accounting and Economics·1997·1 author

927citations

Do Options Markets Improve Informational Efficiency?*

Contemporary Accounting Research·1997·1 author

27citations

What motivates managers' choice of discretionary accruals?

Journal of Accounting and Economics·1996·2 authors

297citations

Are disclosures about bank derivatives and employee stock options ‘value-relevant’?

Journal of Accounting and Economics·1996·1 author

78citations

Reversal of fortune dividend signaling and the disappearance of sustained earnings growth

Journal of Financial Economics·1996·3 authors

610citations

Do the SEC's Safe Harbor Provisions Encourage Forward-Looking Disclosures?

Financial Analysts Journal·1995·1 author

32citations

Earnings Disclosures and Stockholder Lawsuits

SSRN Electronic Journal·1995·1 author·preprint·Open access

285citations

Why Firms Voluntarily Disclose Bad News

Journal of Accounting Research·1994·1 author

2,435citations

Accounting choice in troubled companies

Journal of Accounting and Economics·1994·3 authors·Open access

855citations

How Do Taxes Affect Investors' Stock Market Realizations? Evidence from Tax-Return Panel Data

The Journal of Business·1994·2 authors

39citations