Research

RESEARCH INTERESTS:

The determinants and capital market consequences of corporate financial reporting

Managers' strategic disclosure of and investors' response to non-GAAP financial metrics

The role of behavioral biases in the dissemination and the use of financial information in capital markets

PUBLICATIONS:

Brown, Nerissa C., Adrienna Huffman, and Shira Cohen. 2023. "Accounting reporting complexity and non-GAAP earnings disclosure," Forthcoming, The Accounting Review. SSRN Version

Brown, Nerissa C., Kimberly I. Mendoza, and Jessica A. Thornton. 2022. Discussion of ‘What’s in a name? Investors’ reactions to non-GAAP labels.’ Forthcoming, Contemporary Accounting Research.

Brown, Nerissa C., Brian T. Gale, and Stephanie M. Grant. 2022. "How do disclosure repetition and interactivity influence investors' judgments?" Journal of Accounting Research 60 (5): 1775-1811. SSRN Version

Clor-Proell, S. (Chair, principal co-author), N. Brown (principal co-author), S. Stubben (principal co-author), Brian White (principal co-author), E. Blankespoor, E. Gordon, M. Gujarathi, E. Henry, and K. Merkley. 2022. Response to the FASB Invitation to Comment: Identifiable intangible assets and subsequent accounting for goodwill. Accounting Horizons 36 (3): 1-19 .

Brown, Nerissa C., Jared D. Smith, Roger M. White, and Chad J. Zutter. 2021. "Political corruption and firm value in the U.S.: Do rents and monitoring matter?" Journal of Business Ethics 168 (2): 335-351. SSRN Version

Brown, Nerissa C., Richard D. Crowley, and W. Brooke Elliott. 2020. "What are you saying? Using topic to detect financial misreporting?" Journal of Accounting Research 58 (1): 237-291. SSRN Version, Online Appendix

Brown, Nerissa C., Han Stice, and Roger M. White. 2015. "Mobile communication and local information flow: Evidence from distracted driving laws," Journal of Accounting Research 53 (2): 275-329. SSRN Version, Online Appendix

Brown, Nerissa C., Kelsey D. Wei, and Russ Wermers. 2014. “Analyst recommendations, mutual fund herding, and overreaction in stock prices,” Management Science 60 (1): 1-20 [Lead Article]. SSRN Version

Brown, Nerissa C., and Theodore E. Christensen. 2014. “The quality of street cash flow from operations,” Review of Accounting Studies 19 (2): 913-954. SSRN Version

Brown, Nerissa C. [Lead Author], Christiane Pott, and Andreas Wompener. 2014. "The effect of internal control and risk management regulation on earnings quality: Evidence from Germany," Journal of Accounting and Public Policy 33 (1): 1-31 [Lead Article]. SSRN Version

Brown, Nerissa C., Theodore E. Christensen, W. Brooke Elliott, and Richard D. Mergenthaler. 2012. “Investor sentiment and pro forma earnings disclosures,” Journal of Accounting Research 50 (1): 1-40. SSRN Version

Brown, Nerissa C., Theodore E. Christensen, and W. Brooke Elliott. 2011. “The timing of quarterly ‘pro forma’ earnings announcements,” Journal of Business, Finance & Accounting 39 (3/4): 315-359. SSRN Version

Brown, Nerissa C., and Michael D. Kimbrough. 2011. "Intangible investment and the importance of firm-specific factors in the determination of earnings," Review of Accounting Studies 16 (3):539-573. SSRN Version

WORKING PAPERS:

"Non-GAAP earnings disclosure and the valuation of IPOs," with Ted Christensen (UGA), Thomas Steffen (Yale) and Andrea Menini (Padova). Revising for 3rd round review at Contemporary Accounting Research. SSRN Version

"Gender and earnings conference calls," with Bill Francis (RPI), Wenyao Hu (RPI), Thomas Shohfi (RPI), and Tengfei Zhang (Rutgers - Camden). Revising for 2nd round review at Journal of Accounting Research.

"The market impact of weakening SEC enforcement powers," with Brian Gale (Washington), Adrienna Huffman (The Brattle Group), and Roger White (Arizona State University). SSRN Version

"News or noise: Mobile internet technology and market quality?" with Brooke Elliott (Illinois), Russ Wermers (Maryland), and Roger White (Arizona State). SSRN Version

"Gaming regulation with image-based tweets," with Brooke Elliott (Illinois) and Stephanie Grant (Washington). SSRN Version

"Auditors' response to client corruption: Evidence from Google document frequency," with Jennifer Joe (Delaware), Kecia Williams Smith (NCA&T), and Henry Wang (Illinois).

"Crowdfunding activities and disclosures amid economic volatility: Evidence from the COVID-19 pandemic," with David Godsell (Illinois) and Russell Han (Illinois).

“Do local country reporting requirements affect parent company disclosure of subsidiary operations?” with Michelle Hutchens (Illinois) and Ben Osswald (Illinois).

“Opening-up the black box of financial statement fraud detection models,” with Andrea Rozario (Illinois) and Abigail Zhang (Rutgers)

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