Richard Mergenthaler

Penn State University

University Park, PA 16802-3306

United States

The University of Arizona - Eller College of Management

SCHOLARLY PAPERS

17

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13,639

SSRN CITATIONS
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Top 5,685

in Total Papers Citations

97

CROSSREF CITATIONS

139

Scholarly Papers (17)

1.

CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts

Number of pages: 42 Posted: 29 Jun 2008 Last Revised: 12 Aug 2012
Richard Mergenthaler, Shivaram Rajgopal and Suraj Srinivasan
Penn State University, Columbia Business School and Harvard Business School
Downloads 2,408 (7,024)
Citation 45

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2.

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 30 Oct 2012 Last Revised: 23 Mar 2018
Ciao-Wei Chen, Daniel W. Collins, Todd D. Kravet and Richard Mergenthaler
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, University of Connecticut - Department of Accounting and Penn State University
Downloads 1,881 (10,516)
Citation 17

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Comparability, Earnings Attributes, Mergers, Acquisitions, Capital Allocation

3.

Principles-Based Versus Rules-Based Standards and Earnings Management

Number of pages: 42 Posted: 27 Dec 2009
Richard Mergenthaler
Penn State University
Downloads 1,495 (15,143)
Citation 21

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4.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State University
Downloads 1,110 (23,774)
Citation 9

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Pro forma earnings; corporate disclosure; The Sarbanes-Oxley Act of 2002; SEC regulations

5.

Rules-Based Accounting Standards and Litigation

Accounting Review, Forthcoming, McCombs Research Paper Series No. ACC-06-10
Number of pages: 61 Posted: 05 Jan 2010 Last Revised: 11 Feb 2012
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 1,065 (25,242)
Citation 14

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Securities litigation, safe harbor, rules-based standards, principles-based standards

6.

Investor Sentiment and Pro Forma Earnings Disclosures

Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
Number of pages: 45 Posted: 03 Aug 2008 Last Revised: 20 Feb 2012
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting, University of Illinois at Urbana-Champaign and Penn State University
Downloads 969 (28,911)
Citation 9

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investor sentiment, pro forma earnings, corporate disclosure

7.

The Effect of Governance Reforms on Financial Reporting Fraud

Journal of Law, Finance & Accounting, Forthcoming
Number of pages: 66 Posted: 29 Aug 2012 Last Revised: 15 Feb 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 926 (30,853)
Citation 3

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Fraud, Sarbanes-Oxley, Corporate Governance, Board Independence

Empirical Evidence on Recent Trends in Pro Forma Reporting

Number of pages: 33 Posted: 23 Aug 2003
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State University
Downloads 676 (46,834)
Citation 18

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

Empirical Evidence on Recent Trends in Pro Forma Reporting

Posted: 19 Dec 2003
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and Penn State University

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pro forma earnings, street earnings, corporate disclosure, analysts' expectations

9.

Principles-Based Standards and Earnings Attributes

Management Science, Forthcoming
Number of pages: 60 Posted: 26 Apr 2012 Last Revised: 01 Feb 2016
David Folsom, Paul Hribar, Richard Mergenthaler and Kyle Peterson
University of Texas at El Paso - Department of Accounting & Information Systems, University of Iowa - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 675 (47,561)
Citation 15

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Keywords: Principles-Based Standards, Earnings Persistence, Earnings Attributes, Accounting

10.

Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 01 Sep 2009 Last Revised: 30 Sep 2011
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 587 (56,979)
Citation 6

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Meet or Beat, Earnings Discontinuities, Earnings Management, Securities Litigation, Restatements

11.

The Timeliness of Bad Earnings News and Litigation Risk

Accounting Review, Forthcoming, McCombs Research Paper Series No. IROM-08-10
Number of pages: 44 Posted: 18 Jul 2010 Last Revised: 01 Jun 2012
Dain C. Donelson, John M. McInnis, Richard Mergenthaler and Yong Yu
University of Iowa, University of Texas at Austin - Department of Accounting, Penn State University and University of Texas at Austin
Downloads 578 (58,019)
Citation 12

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Securities litigation, disclosure, analyst forecasts, earnings news

12.

An Examination of the Relative Abilities of Earnings and Cash Flows to Explain Returns and Market Values

Rotman School of Management Working Paper No. 3107145
Number of pages: 38 Posted: 30 Jan 2018
Paul Hribar, Sam Melessa, Richard Mergenthaler and R. Christopher Small
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, Penn State University and University of Houston - C.T. Bauer College of Business
Downloads 375 (97,753)

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earnings, future cash flows, discount rates, timely loss recognition

13.

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Number of pages: 61 Posted: 04 Jan 2019 Last Revised: 07 Jul 2021
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, Arizona State University and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 324 (115,147)
Citation 1

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managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 23 May 2014 Last Revised: 30 Jan 2016
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Iowa, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 224 (167,156)
Citation 4

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Rules-based accounting standards, standard setting, litigation, transaction complexity

Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence

Journal of Accounting Research, Volume 54, Issue 3, Pages 827–861, June 2016
Posted: 26 Apr 2017
Dain C. Donelson, John M. McInnis and Richard Mergenthaler
University of Iowa, University of Texas at Austin - Department of Accounting and Penn State University

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Rules-Based Accounting Standards, Standard Setting, Litigation, Transaction Complexity

15.

Surrogate Measures of Operating Cash Flows and Accruals: Problems and Solutions

Number of pages: 62 Posted: 28 Nov 2017 Last Revised: 03 Apr 2020
Ciao-Wei Chen, Sam Melessa, Richard Mergenthaler and Heejin Ohn
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Iowa - Department of Accounting, Penn State University and University of Oklahoma
Downloads 215 (174,192)

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16.

Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees

Number of pages: 46 Posted: 28 Nov 2017
University of Iowa, University of Texas at El Paso - Department of Accounting & Information Systems, University of Texas at Austin - Department of Accounting, Penn State University and University of Oregon - Charles H. Lundquist School of Business
Downloads 131 (265,805)

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Interpretive Guidance, Financial Reporting Costs, Audit Fees

17.

The Effects of PCAOB Inspections on Auditor-Client Relationships

Posted: 26 Jun 2017
Andrew Acito, Chris E. Hogan and Richard Mergenthaler
Virginia Tech, Michigan State University - Department of Accounting & Information Systems and Penn State University

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PCAOB inspections, audit fees, auditor turnover