Stephen R. Stubben
University of Utah
31 Papers
131 Citations
Stephen R. Stubben is an academic researcher from University of Utah. The author has contributed to research in topics: Earnings & Revenue. The author has an hindex of 18, co-authored 31 publications. Previous affiliations of Stephen R. Stubben include University of North Carolina at Chapel Hill.
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Papers
Does Earnings Management Affect Firms’ Investment Decisions?
TL;DR: This paper examined fixed asset investments for a large sample of public companies during the 1978-2002 period and found that firms that manipulate their earnings over-invest substantially during the misreporting period.
999
Discretionary Revenues as a Measure of Earnings Management
TL;DR: In this article, the authors examined the ability of revenue and accrual models to detect simulated and actual earnings management and found that revenue models are less biased, better specified, and more powerful than commonly used accruality models.
437
Discretionary Revenues as a Measure of Earnings Management
TL;DR: In this paper, the authors examined the ability of revenue and accrual models to detect simulated and actual earnings management and found that revenue models are less biased, better specified, and more powerful than commonly used accruality models.
405
Board of directors' responsiveness to shareholders: Evidence from shareholder proposals
TL;DR: In this paper, the authors examined the labor market consequences of the implementation decision for outside directors and found that directors implementing non-binding, majority-vote (MV) shareholder proposals experience a one-fifth reduction in the likelihood of losing their board seat as well as other directorships.
314
The effect of target-firm accounting quality on valuation in acquisitions
TL;DR: In this article, the authors examine whether acquisitions are more profitable for acquirers when the firms they target disclose higher-quality accounting information, and they find evidence consistent with their prediction.
177