Anne Beatty

31 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0003-4602-1969

The Ohio State University

Publications

• How Good Is Goodwill Accounting? Comparative Evidence on Post-FAS 141(R) Acquired Intangibles Accounting — The Accounting Review 2026
• What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition? — The Accounting Review 2021 (name-matched, not ORCID-linked)
• Alternative evidence and views on asymmetric loan loss provisioning — Journal of Accounting and Economics 2020
• Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis† — Contemporary Accounting Research 2019
• Nonrecurring Items in Debt Contracts† — Contemporary Accounting Research 2019
• Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration — Journal of Accounting Research 2019
• The effect of banks’ financial reporting on syndicated-loan structures — Journal of Accounting and Economics 2019
• Financial accounting in the banking industry: A review of the empirical literature☆ — Journal of Accounting and Economics 2014
• The spillover effect of fraudulent financial reporting on peer firms' investments☆,☆☆ — Journal of Accounting and Economics 2013
• Evidence on the determinants and economic consequences of delegated monitoring☆ — Journal of Accounting and Economics 2012
• Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism — Review of Accounting Studies 2012
• Do delays in expected loss recognition affect banks' willingness to lend? — Journal of Accounting and Economics 2011
• The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions — Contemporary Accounting Research 2010
• The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions* — Contemporary Accounting Research 2010
• Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision — The Accounting Review 2010
• L’incidence de l’information privilégiée et du contrôle continu sur le rôle de la qualité de la comptabilité dans les décisions d’investissement — Contemporary Accounting Research 2010
• How does internal control regulation affect financial reporting? — Journal of Accounting and Economics 2010
• Conservatism and Debt☆ — Journal of Accounting and Economics 2008
• Discussion of The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure — Journal of Accounting Research 2008
• Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”☆ — Journal of Accounting and Economics 2007
• Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments — Journal of Accounting Research 2006
• Performance pricing in bank debt contracts☆ — Journal of Accounting and Economics 2005
• The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101 — The Accounting Review 2005
• The Effects of Debt Contracting on Voluntary Accounting Method Changes — The Accounting Review 2003
• The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations☆ — Journal of Accounting and Economics 2002
• Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks — The Accounting Review 2002
• Assessing the use of derivatives as part of a risk-management strategy — Journal of Accounting and Economics 1999
• The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms — Review of Accounting Studies 1999
• An empirical analysis of the economic implications of fair value accounting for investment securities — Journal of Accounting and Economics 1996
• The cash flow and informational effects of employee stock ownership plans — Journal of Financial Economics 1995
• Motives for forming research & development financing organizations☆ — Journal of Accounting and Economics 1995