Anne Beatty

Overview

Best Publications

• Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

  Anne L. Beatty;Bin Ke;Kathy R. Petroni

  1379
  Citations

• Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings

  Anne Beatty;Sandra L. Chamberlain;Joseph Magliolo

  1245
  Citations

• Financial accounting in the banking industry: A review of the empirical literature☆

  Anne Beatty;Scott Liao

  961
  Citations

• Conservatism and Debt

  Anne Beatty;Joseph Weber;Jeff Jiewei Yu

  883
  Citations

• Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

  Anne Beatty;Joseph Weber

  828
  Citations

• Do delays in expected loss recognition affect banks' willingness to lend?

  Anne Beatty;Scott Liao

  750
  Citations

• Performance pricing in bank debt contracts

  Paul Asquith;Anne Beatty;Joseph Weber

  709
  Citations

• How does internal control regulation affect financial reporting

  Jennifer M Altamuro;Anne Beatty

  567
  Citations

• The spillover effect of fraudulent financial reporting on peer firms' investments☆☆☆

  Anne Beatty;Scott Liao;Jeff Jiewei Yu

  508
  Citations

• The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations☆

  Anne Beatty;K. Ramesh;Joseph Weber

  429
  Citations

• The Effects of Debt Contracting on Voluntary Accounting Method Changes

  Anne Beatty;Joseph Weber

  401
  Citations

• The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms

  Anne Beatty;David G. Harris

  396
  Citations

• Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision

  Anne Beatty;Scott Liao;Joseph Weber

  311
  Citations

• The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101

  Jennifer Altamuro;Anne L. Beatty;Joseph Weber

  256
  Citations

• An empirical analysis of the economic implications of fair value accounting for investment securities

  Anne Beatty;Sandra Chamberlain;Joseph Magliolo

  232
  Citations

• The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions

  Anne Beatty;W. Scott Liao;Joseph P. Weber

  197
  Citations

• Conservatism and Debt

  Anne Beatty;Joseph Weber;Jeff Jiewei Yu

  150
  Citations

• Financial Accounting in the Banking Industry: A Review of the Empirical Literature

  Anne Beatty;Scott Liao

  144
  Citations

• Earnings Management to Avoid Earnings Declines Across Publicly and Privately Held Banks

  Anne Beatty;Bin Ke;Kathy R. Petroni

  137
  Citations

• The cash flow and informational effects of employee stock ownership plans

  Anne Beatty

  132
  Citations

• Performance Pricing in Bank Debt Contracts

  Paul Asquith;Paul Asquith;Anne Beatty;Joseph Weber

  114
  Citations

• Evidence on the determinants and economic consequences of delegated monitoring

  Anne Beatty;Scott Liao;Joseph P. Weber

  97
  Citations

• Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

  Anne Beatty;Lin Cheng;Haiwen Zhang

  95
  Citations

• Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism

  Anne Beatty;Reining Petacchi;Haiwen Zhang

  92
  Citations

• Capital, Portfolio, and Growth: Bank Behavior Under Risk-Based Capital Guidelines

  Anne L. Beatty;Anne Gron

  82
  Citations