Daniel Collins

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

ORCID: 0000-0002-7594-4378

The University of Iowa

Publications

• Accounting Comparability and Corporate Innovative Efficiency — The Accounting Review 2020
• Financial Statement Comparability and the Efficiency of Acquisition Decisions† — Contemporary Accounting Research 2018
• The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings — The Accounting Review 2017 (name-matched, not ORCID-linked)
• Cash flow asymmetry: Causes and implications for conditional conservatism research☆ — Journal of Accounting and Economics 2014
• Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows☆ — Journal of Accounting and Economics 2012
• The effect of cash flow forecasts on accrual quality and benchmark beating☆ — Journal of Accounting and Economics 2011
• Corporate Governance and Backdating of Executive Stock Options* — Contemporary Accounting Research 2009
• What drives the increased informativeness of earnings announcements over time? — Review of Accounting Studies 2009
• The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity — Journal of Accounting Research 2009
• The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality — The Accounting Review 2008 (name-matched, not ORCID-linked)
• The discovery and reporting of internal control deficiencies prior to SOX-mandated audits☆ — Journal of Accounting and Economics 2007
• The effects of corporate governance on firms’ credit ratings☆ — Journal of Accounting and Economics 2006
• Investor Sophistication and the Mispricing of Accruals — Review of Accounting Studies 2003
• Errors in Estimating Accruals: Implications for Empirical Research — Journal of Accounting Research 2002
• Earnings-based and accrual-based market anomalies: one effect or two?☆ — Journal of Accounting and Economics 2000
• Equity Valuation and Negative Earnings: The Role of Book Value of Equity — The Accounting Review 1999 (name-matched, not ORCID-linked)
• Changes in the value-relevance of earnings and book values over the past forty years — Journal of Accounting and Economics 1997
• Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association — Journal of Accounting and Economics 1994
• Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting* — Contemporary Accounting Research 1993
• Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests☆ — Journal of Accounting and Economics 1990
• An analysis of intertemporal and cross-sectional determinants of earnings response coefficients☆ — Journal of Accounting and Economics 1989
• Firm size and the information content of prices with respect to earnings☆ — Journal of Accounting and Economics 1987
• Explanations for the Instability of Equity Beta: Risk-Free Rate Changes and Leverage Effects — Journal of Financial and Quantitative Analysis 1985
• The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis — Journal of Accounting and Economics 1981
• The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences — Journal of Accounting and Economics 1979
• SEC product-line reporting and market efficiency — Journal of Financial Economics 1975