Catherine Schrand

Accounting · 2000–2012

A researcher in the Science corpus: 8 papers; trusts 115 researchers and is trusted by 89 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 285 citations into it; #407 of 8,970 by trust here, #308 by citations
• Finance — 163 citations into it; #1,615 of 10,518 by trust here, #946 by citations
• Strategy and Management — 140 citations into it; #555 of 10,874 by trust here, #426 by citations
• Economics and Econometrics — 24 citations into it
• Management Information Systems — 11 citations into it
• Sociology and Political Science — 6 citations into it
• Safety Research — 5 citations into it

Whom Catherine Schrand trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Ulrike Malmendier
2. David B. Farber
3. Geoffrey A. Tate
4. Mark Grinblatt
5. Olivier Compte
6. David A. Hirshleifer
7. Dawn A. Matsumoto
8. Itzhak Ben-David
9. Maureen F. McNichols
10. Stephen Moehrle

Who trusts Catherine Schrand overall

1. Andrew C. Call
2. R. Davidson
3. Kari Joseph Olsen
4. Jeong‐Bon Kim
5. Christian Leuz
6. Douglas J. Skinner
7. Feng Li
8. Chansog Kim
9. Paul Heidhues
10. Suman Banerjee

Papers from Catherine Schrand's perspective

Ordered by how strongly the researchers Catherine Schrand trusts endorse each paper. Same corpus, a different order for every researcher.

1. Errors in Estimating Accruals: Implications for Empirical Research
2. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
3. Determinants of Market Reactions to Restatement Announcements
4. Costs of Equity and Earnings Attributes
5. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
6. Common risk factors in the returns on stocks and bonds
7. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
8. The market pricing of accruals quality
9. THE MISPRICING OF ABNORMAL ACCRUALS
10. Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Their papers

• Executive Overconfidence and the Slippery Slope to Financial Misreporting (2012) — 956 citations
• Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010) — 3,885 citations
• Analysts' Selective Coverage and Subsequent Performance of Newly Public Firms (2006) — 179 citations
• Disclosure Choice and Cost of Capital: Evidence from Underpricing in Initial Public Offerings (2005) — 114 citations
• Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109 (2003) — 227 citations
• Evaluating concepts-based vs. rules-based approaches to standard setting (2003) — 142 citations
• Recommendations on Disclosure of Nonfinancial Performance Measures (2002) — 111 citations
• Strategic Benchmarks in Earnings Announcements: The Selective Disclosure of Prior‐Period Earnings Components (2000) — 316 citations