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Katherine Schipper · Study
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Author
Katherine Schipper
50 works
· latest 2022
· 4 institutions
cluster: provisional
ORCID 0000-0002-4341-3716
Works
50 shown
The Costs of Waiving Audit Adjustments
Journal of Accounting Research
·
2022
·
3 authors
·
Open access
46
citations
Immaterial Error Corrections and Financial Reporting Reliability*
Contemporary Accounting Research
·
2021
·
3 authors
·
Open access
74
citations
Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
Journal of Accounting Research
·
2019
·
3 authors
111
citations
Financial Reporting for Pollution Reduction Programs
Management Science
·
2017
·
4 authors
·
Open access
28
citations
Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
Journal of Accounting Research
·
2016
·
3 authors
38
citations
Fair Value Measurement in Financial Reporting
Foundations and Trends® in Accounting
·
2014
·
3 authors
65
citations
Estimation sample selection for discretionary accruals models
Journal of Accounting and Economics
·
2013
·
4 authors
118
citations
Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue
The Accounting Review
·
2013
·
3 authors
·
Open access
153
citations
The Sensitivity of Corporate Cash Holdings to Corporate Governance
Review of Financial Studies
·
2012
·
4 authors
·
Open access
366
citations
Business-model (intent)-based accounting
Accounting and Business Research
·
2012
·
4 authors
71
citations
Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity
The Accounting Review
·
2011
·
4 authors
·
Open access
370
citations
How can we measure the costs and benefits of changes in financial reporting standards?
Accounting and Business Research
·
2010
·
1 author
109
citations
Reconsidering Revenue Recognition
Accounting Horizons
·
2009
·
4 authors
35
citations
Financial Reporting Transparency
Journal of Accounting Auditing & Finance
·
2008
·
2 authors
273
citations
Earnings Quality
Foundations and Trends® in Accounting
·
2008
·
3 authors
170
citations
Information Uncertainty and Post‐Earnings‐Announcement‐Drift
Journal of Business Finance & Accounting
·
2007
·
4 authors
·
Open access
229
citations
Required Disclosures in Financial Reports
The Accounting Review
·
2007
·
1 author
221
citations
Standard-Setting Issues and Academic Research Related to the Accounting for Financial Asset Transfers
Accounting Horizons
·
2007
·
2 authors
34
citations
A Returns-Based Representation of Earnings Quality
The Accounting Review
·
2006
·
5 authors
229
citations
Earnings and dividend informativeness when cash flow rights are separated from voting rights
Journal of Accounting and Economics
·
2005
·
3 authors
365
citations
The market pricing of accruals quality
Journal of Accounting and Economics
·
2005
·
4 authors
3,101
citations
The introduction of International Accounting Standards in Europe: Implications for international convergence
European Accounting Review
·
2005
·
1 author
353
citations
Costs of Equity and Earnings Attributes
The Accounting Review
·
2004
·
4 authors
2,387
citations
Principles-Based Accounting Standards
Accounting Horizons
·
2003
·
1 author
582
citations
The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*
Contemporary Accounting Research
·
2003
·
3 authors
227
citations
Earnings Quality
Accounting Horizons
·
2003
·
2 authors
604
citations
The Market Pricing of Earnings Quality
SSRN Electronic Journal
·
2003
·
4 authors
·
preprint
·
Open access
101
citations
Costs of Capital and Earnings Attributes
SSRN Electronic Journal
·
2003
·
4 authors
·
preprint
·
Open access
74
citations
Earnings Quality and the Pricing Effects of Earnings Patterns
SSRN Electronic Journal
·
2003
·
4 authors
·
preprint
·
Open access
61
citations
Earnings announcements and competing information
Journal of Accounting and Economics
·
2002
·
3 authors
247
citations
Expanded Disclosures and the Increased Usefulness of Earnings Announcements
The Accounting Review
·
2002
·
3 authors
354
citations
Evaluation of the Lease Accounting Proposed in G4+1 Special Report
Accounting Horizons
·
2001
·
9 authors
25
citations
Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
Accounting Horizons
·
2000
·
9 authors
57
citations
The impact of taxes on the choice of divestiture method
Journal of Accounting and Economics
·
1999
·
3 authors
71
citations
Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings
Accounting Horizons
·
1999
·
2 authors
183
citations
Have Financial Statements Lost Their Relevance?
Journal of Accounting Research
·
1999
·
2 authors
1,917
citations
Shareholder Litigation and Corporate Disclosures
Journal of Accounting Research
·
1994
·
3 authors
1,351
citations
Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions
The Journal of Law and Economics
·
1991
·
2 authors
29
citations
Mergers, Restructuring, and Corporate Control.
The Journal of Finance
·
1990
·
4 authors
288
citations
COMMENTARY on Earnings Management.
Accounting Horizons
·
1989
·
1 author
·
editorial
58
citations
Wealth effects of going private for senior securities
Journal of Financial Economics
·
1989
·
3 authors
187
citations
Disentangling Interrelated Effects of Regulatory Changes on Shareholder Wealth: The Case of Motor Carrier Deregulation
The Journal of Law and Economics
·
1987
·
3 authors
57
citations
A comparison of equity carve-outs and seasoned equity offerings
Journal of Financial Economics
·
1986
·
2 authors
362
citations
The Impact of Merger-Related Regulations Using Exact Distributions of Test Statistics
Journal of Accounting Research
·
1985
·
2 authors
107
citations
Effects of recontracting on shareholder wealth
Journal of Financial Economics
·
1983
·
2 authors
384
citations
Evidence on the capitalized value of merger activity for acquiring firms
Journal of Financial Economics
·
1983
·
2 authors
388
citations
Application of Classification Techniques in Business, Banking and Finance.
The Journal of Finance
·
1983
·
5 authors
120
citations
The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms
Journal of Accounting Research
·
1983
·
2 authors
547
citations
Discussion of Voluntary Corporate Disclosure: The Case of Interim Reporting
Journal of Accounting Research
·
1981
·
1 author
·
editorial
121
citations
Municipal pension funding: A theory and some evidence
Public Choice
·
1981
·
2 authors
97
citations