Michael D. Kimbrough

University of Maryland - Robert H. Smith School of Business

Associate Professor - Department of Accounting and Information Assurance

Robert H. Smith School of Business

College Park, MD 20742-9157

United States

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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SSRN RANKINGS

Top 15,258

in Total Papers Citations

50

CROSSREF CITATIONS

23

Scholarly Papers (17)

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Robert H. Smith School Research Paper No. RHS RHS-06-134
Number of pages: 52 Posted: 15 Jul 2010 Last Revised: 27 Jan 2011
Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business
Downloads 516 (64,580)
Citation 8

Abstract:

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Conference calls, voluntary disclosure, mergers

Voluntary Disclosure to Influence Investor Reactions to Merger Announcements: An Examination of Conference Calls

Accounting Review, Forthcoming
Posted: 27 Aug 2010
Michael D. Kimbrough and Henock Louis
University of Maryland - Robert H. Smith School of Business and Pennsylvania State University - Smeal College of Business

Abstract:

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2.

The Effect of Macro Information Environment Change on the Quality of Management Earnings Forecasts

Number of pages: 32 Posted: 24 Aug 2006
Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
Downloads 503 (67,369)
Citation 1

Abstract:

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Management forecasts, Information environment, Earnings quality

3.

Intangible Investment and the Importance of Firm-Specific Factors in the Determination of Earnings

Review of Accounting Studies Vol. 16, No. 3, pp 539-573, September 2011, Robert H. Smith School Research Paper No. RHS-06-145
Number of pages: 55 Posted: 14 Feb 2011 Last Revised: 26 Jun 2012
Nerissa C. Brown and Michael D. Kimbrough
University of Illinois at Urbana-Champaign and University of Maryland - Robert H. Smith School of Business
Downloads 309 (118,374)
Citation 1

Abstract:

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earnings non-commonality, intangible assets, appropriability

4.

The Extent of Informational Efficiency in the Credit Default Swap Market: Evidence from Post-Earnings Announcement Returns

Number of pages: 54 Posted: 15 Mar 2011 Last Revised: 14 Jul 2011
Nicole Thorne Jenkins, Michael D. Kimbrough and wang juan
University of Virginia - McIntire School of Commerce, University of Maryland - Robert H. Smith School of Business and affiliation not provided to SSRN
Downloads 257 (143,450)
Citation 4

Abstract:

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: credit default swaps; market efficiency; default risk; post earnings announcement drift; accrual anomaly

5.

Are Seemingly Self-Serving Attributions in Earnings Press Releases Plausible? Empirical Evidence

Accounting Review, Forthcoming
Number of pages: 51 Posted: 20 Nov 2013
Michael D. Kimbrough and Isabel Yanyan Wang
University of Maryland - Robert H. Smith School of Business and Michigan State University
Downloads 223 (164,708)
Citation 7

Abstract:

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narrative disclosure; attribution; plausibility

6.

Can Managers be Wrong and Still be Right? An Examination of the Future Realization of Current Management Forecast Errors

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2016-0376
Number of pages: 57 Posted: 05 Jun 2020 Last Revised: 18 Jun 2020
Michael D. Kimbrough, Hanna Lee and Yue Zheng
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business and Hong Kong University of Science & Technology (HKUST)
Downloads 128 (264,946)
Citation 1

Abstract:

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management forecast errors; earnings prediction; earnings uncertainty.

7.

Why Do Managers Explain Their Earnings Forecasts?

Number of pages: 29 Posted: 07 Jul 2004
Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business
Downloads 98 (319,531)
Citation 31

Abstract:

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8.

The Role of Information Transparency in the Product Market: An Examination of the Sustainability of Profitability Differences

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 22 Mar 2021
Ivy Ruyun Feng, Michael D. Kimbrough and Sijing Wei
University of Wisconsin Madison-Wisconsin School of Business, University of Maryland - Robert H. Smith School of Business and Creighton University - Heider College of Business
Downloads 64 (409,205)

Abstract:

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Information Transparency, Profitability Convergence, Proprietary Costs, Earnings Persistence, Product Market Competition, Abnormal Profits

9.

Are Managers’ Disagreements With the Market Justified? Evidence From Accounting Loss Recognition

Number of pages: 59 Posted: 22 Mar 2021
Yi Cao, Ivy Ruyun Feng and Michael D. Kimbrough
The Chinese University of Hong Kong, Shenzhen - School of Management and Economics, University of Wisconsin Madison-Wisconsin School of Business and University of Maryland - Robert H. Smith School of Business
Downloads 44 (484,174)

Abstract:

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Disagreement, Earnings Alignment, Private Information, Loss Recognition, Earnings Quality

10.

Pre-IPO Meetings and Analyst Consensus Building

Number of pages: 54 Posted: 28 Apr 2021
Shunyao (Cynthia) Jin, Michael D. Kimbrough and Isabel Yanyan Wang
University of Michigan at Dearborn, College of Business, University of Maryland - Robert H. Smith School of Business and Michigan State University
Downloads 20 (615,072)

Abstract:

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IPO, pre-IPO communications, analyst forecast dispersion, information uncertainty, JOBS Act

11.

The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements

Posted: 06 Apr 2021 Last Revised: 04 May 2021
Michael D. Kimbrough, Xu (Frank) Wang and Sijing Wei
University of Maryland - Robert H. Smith School of Business, Saint Louis University - Chaifetz School of Business and Creighton University - Heider College of Business

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12.

How Do Bondholders View Risks Associated with IT Investments across Industries?

Robert H. Smith School Research Paper
Posted: 16 Oct 2013
Keongtae Kim, Sunil Mithas and Michael D. Kimbrough
Decision Science and Managerial Economics, Chinese University of Hong Kong, University of South Florida and University of Maryland - Robert H. Smith School of Business

Abstract:

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IT investments, bond market, credit rating, yield spread, IT strategic role

13.

Walmart's Use of Interest Rate Swaps

HBS Case No. 108-038, Harvard Business School Accounting & Management Unit
Posted: 23 Nov 2009
University of Maryland - Robert H. Smith School of Business, University of Maryland - Robert H. Smith School of Business, University of Virginia - McIntire School of Commerce and Harvard University - Business School (HBS)

Abstract:

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14.

Accounting for Interest Rate Derivatives

HBS Case No. 108-061, Harvard Business School Accounting & Management Unit
Posted: 23 Nov 2009
Michael D. Kimbrough and Nicole Thorne Jenkins
University of Maryland - Robert H. Smith School of Business and University of Virginia - McIntire School of Commerce

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15.

The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

Accounting Review, October 2007
Posted: 16 May 2007
Michael D. Kimbrough
University of Maryland - Robert H. Smith School of Business

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Intangible Assets, R&D Capital, Analysts

16.

The Effect of Conference Calls on Analyst and Market Underreaction to Earnings Announcements

Accounting Review, Forthcoming
Posted: 10 Aug 2004
Michael D. Kimbrough
University of Maryland - Robert H. Smith School of Business

Abstract:

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Conference calls, post-earnings announcement drift, voluntary disclosure

17.

The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. And Canadian Markets

Accounting Review, January 2002, Forthcoming
Posted: 08 Sep 2001
Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough
University of Georgia - J.M. Tull School of Accounting, Indiana University Kelley School of Business Indianapolis and University of Maryland - Robert H. Smith School of Business

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