Douglas J. Skinner

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Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators

Patricia M. Dechow, Douglas J. Skinner, 2000 .

Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio

Richard G. Sloan, Douglas J. Skinner, 1999 .

Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109

Gregory S. Miller, Douglas J. Skinner, 1998 .

An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium

Marilyn F. Johnson, Douglas J. Skinner, Richard Frankel, 1997 .

Audit pricing and the emergence of the Big 4: Evidence from Australia*

Douglas J. Skinner, Colin B. Ferguson, Matt Pinnuck, 2013 .

Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance

Mei Feng, Douglas J. Skinner, Mei Feng, 2006 .

Recommendations on Disclosure of Nonfinancial Performance Measures

Douglas J. Skinner, Laureen A. Maines, Eli Bartov, 2002 .

The investment opportunity set and accounting procedure choice: Preliminary evidence☆

Douglas J. Skinner, 1993 .

Large-Sample Evidence on the Debt Covenant Hypothesis

Ilia D. Dichev, Douglas J. Skinner, 2002 .

WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS

Douglas J. Skinner, 1994 .

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

Gregory S. Miller, Douglas J. Skinner, 2015 .

Large-Sample Evidence on the Debt Covenant Hypothesis

Ilia D. Dichev, Douglas J. Skinner, 2002 .

The Role of Supplementary Statements with Management Earnings Forecasts

Amy P. Hutton, Gregory S. Miller, Douglas J. Skinner, 2000 .

Accounting for Intangibles - A Critical Review of Policy Recommendations

Douglas J. Skinner, 2008 .

Implications for GAAP from an Analysis of Positive Research in Accounting

Karthik Ramanna, Douglas J. Skinner, S. Kothari, 2010 .

How well does net income measure firm performance? A discussion of two studies1

Douglas J. Skinner, 1999 .

Equity valuation models and measuring goodwill impairment

Robert H. Herz, Stephen G. Ryan, Douglas J. Skinner, 2001 .

Equity Valuation Models and Measuring Goodwill Impairment AAA Financial Accounting Standards Committee

Robert H. Herz, Stephen G. Ryan, Douglas J. Skinner, 2001 .

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure: the evolving disclosure landscape

Gregory S. Miller, Douglas J. Skinner, 2015 .

Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio

Richard G. Sloan, Douglas J. Skinner, Richard G. Sloan, 1999 .

The politics of accounting standard-setting: A review of empirical research

Douglas J. Skinner, Brandon Gipper, B. Lombardi, 2013 .

Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings

Harry DeAngelo, Linda DeAngelo, Douglas J. Skinner, 2002 .

Accounting choice in troubled companies

Harry DeAngelo, Linda DeAngelo, Douglas J. Skinner, 1994 .

Measuring Securities Litigation Risk

Douglas J. Skinner, Irene Y. Kim, 2012 .

What motivates managers' choice of discretionary accruals?

Victor L. Bernard, Douglas J. Skinner, V. Bernard, 1996 .

Options markets and stock return volatility

Douglas J. Skinner, 1989 .

Dividends and Losses

Harry DeAngelo, Linda DeAngelo, Douglas J. Skinner, 1992 .

Earnings Guidance and Market Uncertainty

Jonathan L. Rogers, Douglas J. Skinner, Andrew Van Buskirk, 2009 .

THE UNIVERSITY OF CHICAGO DISCLOSURE DYNAMICS AND INVESTOR LEARNING A DISSERTATION SUBMITTED TO THE FACULTY OF THE UNIVERSITY OF CHICAGO BOOTH SCHOOL OF BUSINESS IN CANDIDACY FOR THE DEGREE OF DOCTOR OF PHILOSOPHY BY

Douglas J. Skinner, Philip G. Berger, Shuang Zhou, 2016 .

How well does net income measure firm performance? A discussion of two studies 1 I am grateful to KP

Douglas J. Skinner, 1999 .

Reversal of fortune dividend signaling and the disappearance of sustained earnings growth

Harry DeAngelo, Linda DeAngelo, Douglas J. Skinner, 1996 .

Evaluating concepts-based vs. rules-based approaches to standard setting

D. Eric Hirst, Douglas J. Skinner, Catherine M. Schrand, 2003 .

Special Dividends and the Evolution of Dividend Signaling

Harry DeAngelo, Linda DeAngelo, Douglas J. Skinner, 1999 .

Price-convexity, debt-related agency costs, and timely loss recognition

Jeffrey J. Burks, Joseph J. Gerakos, Douglas J. Skinner, 2008 .

Dissecting Earnings Recognition Timeliness

Jeffrey L. Callen, Ana M. Albuquerque, Jeffrey J. Burks, 2013 .

Discussion of 'Accounting Standards and Debt Covenants: Has the 'Balance Sheet Approach' Led to a Decline in the Use of Balance Sheet Covenants?'

Douglas J. Skinner, 2011 .

The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks

Douglas J. Skinner, 2005 .

Run EDGAR Run: SEC Dissemination in a High-Frequency World: SEC DISSEMINATION IN A HIGH-FREQUENCY WORLD

Jonathan L. Rogers, Sarah L. C. Zechman, Douglas J. Skinner, 2017 .

What Happens When Management Earnings Forecasts Are Mandated? The Information Content of Management Forecasts in Japan *

Douglas J. Skinner, Michio Kunimura, Kazuo Kato, 2006 .

Do the SEC's Safe Harbor Provisions Encourage Forward-Looking Disclosures?

Douglas J. Skinner, 1995 .

Discussion of 'The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting'

Douglas J. Skinner, 2008 .

Evaluation of the FASB's Proposed Accounting and Disclosure Requirements for Guarantors

Douglas J. Skinner, Laureen A. Maines, Eli Bartov, 2003 .

Response to the SEC Concepts Release on International Accounting Standards

Robert H. Herz, Stephen G. Ryan, James R. Boatsman, 2000 .

Recommendations on Hedge Accounting and Accounting for Transfers of Financial Instruments: AAA Financial Accounting Standards Committee. (Commentary)

Krishna G. Palepu, Robert H. Herz, Stephen G. Ryan, 2002 .

The role of the media in disseminating insider-trading news

Jonathan L. Rogers, Sarah L. C. Zechman, Douglas J. Skinner, 2016, Review of Accounting Studies.

Audit Quality and Auditor Reputation: Evidence from Japan

Douglas J. Skinner, Suraj Srinivasan, 2012 .

What Should GAAP Look Like? A Survey and Economic Analysis

Douglas J. Skinner, S. Kothari, Anwer S. Ahmed, 2009 .

What should GAAP look like

Douglas J. Skinner, S. Kothari, 2009 .

Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value

Robert H. Herz, Stephen G. Ryan, James R. Boatsman, 2000 .

Are disclosures about bank derivatives and employee stock options 'value-relevant'?

Douglas J. Skinner, 1996 .

Employee Stock Options, EPS Dilution, and Stock Repurchases

Douglas J. Skinner, M. Wong, Venky Nagar, 2003 .

Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings, and Economic Performance of Japanese Companies

Douglas J. Skinner, Meng Li, Kazuo Kato, 2016 .

Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated

Douglas J. Skinner, Michio Kunimura, Kazuo Kato, 2009 .

Moving Forward: Management Guidance and Earnings Announcement Returns

Douglas J. Skinner, Yao Lu, 2020 .

The Role of Supplementary Statements with Management Earnings Forecasts

Amy P. Hutton, Gregory S. Miller, Douglas J. Skinner, 2003 .

The Influence of Equity-based Compensation on CEO s Incentive to Report Strings of Consecutive Earnings Increases

Paul E. Fischer, Douglas J. Skinner, Carla K. Hayn, 2003 .

Benefit from Lending Relationships ?

Douglas J. Skinner, Abbie J. Smith, Xiumin Martin, 2011 .

What do dividends tell us about earnings quality?

Eugene F. Soltes, Douglas J. Skinner, 2009 .

Is Japan Really a 'Buy'? The Corporate Governance, Cash Holdings and Economic Performance of Japanese Companies

Douglas J. Skinner, Kazuo Kato, M. Li, 2017 .

The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis*

Douglas J. Skinner, 2008 .

The evolution of audit market structure and the emergence of the Big 4: Evidence from Australia*

Douglas J. Skinner, Colin B. Ferguson, Matt Pinnuck, 2016 .

How Should We Think About Earnings Quality? A Discussion of 'Earnings Quality: Evidence from the Field'

M. W. Nelson, Douglas J. Skinner, M. Nelson, 2013 .

American Accounting Association's Financial Accounting Standards Committee Response to FASB Invitation to Comment on the FASB Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities

Douglas J. Skinner, Laureen A. Maines, E. Hirst, 2000 .

Earnings Momentum and Earnings Management

Douglas J. Skinner, James N. Myers, Linda A. Myers, 2006 .

Recommendations on Disclosure of Nonfinancial Performance Measures AAA Financial Accounting Standards Committee

Douglas J. Skinner, Laureen A. Maines, Eli Bartov, 2002 .

Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation

Richard G. Sloan, Douglas J. Skinner, Catherine Schrand, 2002 .

Options markets and the information content of accounting earnings releases

Douglas J. Skinner, 1990 .

Importing Activists: Determinants and Consequences of Increased Cross-border Shareholder Activism

Douglas J. Skinner, Mark Maffett, Anya Nakhmurina, 2021, SSRN Electronic Journal.

Does liquidity disclosure regulation negatively affect liquidity holdings in the banking system?

Douglas J. Skinner, Valeri V. Nikolaev, T. Rauter, 2019 .

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Douglas J. Skinner, T. Wong, A. Pritchard, 2019 .

Earnings Disclosures and Stockholder Lawsuits

Douglas J. Skinner, 1997 .

Evaluation of the Lease Accounting Proposed in G4+1 Special Report

Robert H. Herz, Stephen G. Ryan, Douglas J. Skinner, 2001 .

Response to the Special Report of the G4+1, “Reporting Financial Performance: A Proposed Approach”

Robert H. Herz, Stephen G. Ryan, James R. Boatsman, 2000 .

Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure"

Douglas J. Skinner, 2003 .

Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance

Douglas J. Skinner, Mei Feng, Carol Anilowski Cain, 2005 .

Does the acquiring bank's capital level affect post-acquisition performance?

Patricia M. Dechow, Sreedhar T. Bharath, Douglas J. Skinner, 2004 .

Payout Policy Through the Financial Crisis: The Growth of Repurchases and the Resilience of Dividends

Douglas J. Skinner, E. Floyd, Nan Li, 2015 .

The Evolving Relation between Earnings, Dividends, and Stock Repurchases

Douglas J. Skinner, Douglas J. Skinner, 2006 .

Run EDGAR Run: SEC Dissemination in a High-Frequency World

Jonathan L. Rogers, Sarah L. C. Zechman, Douglas J. Skinner, 2017 .

Corporate Payout Policy

Douglas J. Skinner, H. DeAngelo, L. DeAngelo, 2009 .

Public Information Precision and Coordination Failure: An Experiment-BANERJEE-2016-Journal of Accounting Research

Douglas J. Skinner, D. DeJong, K. Jamal, 2016 .

Accounting for intangibles – a critical review of policy recommendations

Douglas J. Skinner, 2008 .

A reply to Lev's rejoinder to ‘Accounting for intangibles – a critical review of policy recommendations’

Douglas J. Skinner, 2008 .

Bid-Ask Spreads around Earnings Announcements: Evidence from the NASDAQ National Market System

Douglas J. Skinner, 1993 .

Lucky Or Good? Audit Market Concentration And The Emergence of The Big 4 In Australia

Douglas J. Skinner, Colin B. Ferguson, Matt Pinnuck, 2020 .

Corporate Payout Policy

Douglas J. Skinner, H. DeAngelo, L. Deangelo, 2009 .

Equity Valuation Madeis and iVieasuring Goodwiii impairment AAA Financial Accounting Standards Committee

Robert H. Herz, Stephen G. Ryan, Douglas J. Skinner, 2005 .

SEC Auditor Independence Requirements

Robert H. Herz, Stephen G. Ryan, Douglas J. Skinner, 2001 .

Do Options Markets Improve Informational Efficiency

Douglas J. Skinner, 1997 .

Accounting Research in the Japanese Setting

Douglas J. Skinner, 2011 .

The role of the media in disseminating insider-trading news

Jonathan L. Rogers, Sarah L. C. Zechman, Douglas J. Skinner, 2016 .