Daniel W. Collins

Accounting · with Lafond · 1976–2018

A researcher in the Science corpus: 12 papers; trusts 80 researchers and is trusted by 36 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 281 citations into it; #1,302 of 8,970 by trust here, #377 by citations
• Strategy and Management — 164 citations into it; #2,319 of 10,874 by trust here, #770 by citations
• Finance — 159 citations into it; #5,023 of 10,518 by trust here, #1,158 by citations
• Economics and Econometrics — 28 citations into it

Whom Daniel W. Collins trusts overall

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

1. Paul Hribar
2. Ray Ball
3. Patricia M. Dechow
4. Valeri V. Nikolaev
5. Henock Louis
6. Dawn A. Matsumoto
7. Maureen F. McNichols
8. David F. Larcker
9. Eugene F. Fama
10. Scott A. Richardson

Who trusts Daniel W. Collins overall

1. Rob J Hyndman
2. Rustom M. Irani
3. Lilian H. Chan
4. Yonca Ertimur
5. Jeong‐Bon Kim
6. R. Ahmed
7. Peter Iliev
8. Patricia M. Dechow
9. Dan S. Dhaliwal
10. Kevin C. W. Chen

Papers from Daniel W. Collins's perspective

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

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. Errors in Estimating Accruals: Implications for Empirical Research
3. Information and the Cost of Capital
4. Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
5. Determinants of Market Reactions to Restatement Announcements
6. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
7. Common risk factors in the returns on stocks and bonds
8. Audit committee, board of director characteristics, and earnings management
9. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
10. The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting

Their papers

• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2018) — 244 citations
• The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2017) — 218 citations
• Cash flow asymmetry: Causes and implications for conditional conservatism research $ (2014) — 130 citations
• Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows (2012) — 164 citations
• The Effect of Cash Flow Forecasts on Accrual Quality and Benchmark Beating (2011) — 212 citations
• The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2009) — 804 citations
• Corporate Governance and Backdating of Executive Stock Options (2009) — 163 citations
• The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008) — 949 citations
• The Effects of Corporate Governance on Firms' Credit Ratings (2006) — 1,313 citations
• Corporate Governance and the Cost of Equity Capital (2004) — 277 citations
• Investor Sophistication and the Mispricing of Accruals (2003) — 391 citations
• Predicting Earnings With Sub-Entity Data - Some Further Evidence (1976)