Dan Givoly

Department	Accounting
Position	Emeritus
PSU profile	https://directory.smeal.psu.edu/dug3
OpenAlex	A5049309153
Works (OpenAlex)	56
Citations	6774
h-index	23
Match confidence	high-v3

Top works

• The rewards to meeting or beating earnings expectations (2002) - Journal of Accounting and Economics - cites: 1706
• The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000) - Journal of Accounting and Economics - cites: 1372
• Measuring Reporting Conservatism (2007) - The Accounting Review - cites: 586
• Financial analysts' forecasts of earnings (1982) - Journal of Accounting and Economics - cites: 577
• The information content of financial analysts' forecasts of earnings (1979) - Journal of Accounting and Economics - cites: 412
• Does Public Ownership of Equity Improve Earnings Quality? (2009) - The Accounting Review - cites: 319
• Insider Trading and the Exploitation of Inside Information: Some Empirical Evidence (1985) - The Journal of Business - cites: 297
• Taxes and Capital Structure: Evidence from Firms’ Response to the Tax Reform Act of 1986 (1992) - Review of Financial Studies - cites: 236
• The Quality of Analysts' Cash Flow Forecasts (2008) - The Accounting Review - cites: 175
• Year-End Tax-Induced Sales and Stock Market Seasonality (1983) - The Journal of Finance - cites: 138
• Financial analysts' forecasts of earnings (1980) - Journal of Banking & Finance - cites: 113
• The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative? (2001) - SSRN Electronic Journal - cites: 97
• Measurement Errors and Information Content of Segment Reporting (2000) - Review of Accounting Studies - cites: 92
• The changing relevance of accounting information to debt holders over time (2016) - Review of Accounting Studies - cites: 90
• Rising Conservatism: Implications for Financial Analysis (2002) - Financial Analysts Journal - cites: 87
• The Valuation of the Deferred Tax Liability: Evidence from the Stock Market. (1992) - The Accounting Review - cites: 83
• The Quality of Analysts’ Forecasts of Earnings (1984) - Financial Analysts Journal - cites: 73
• ‘Smoothing’ Manifestations in Fourth Quarter Results of Operations: Some Empirical Evidence (1981) - Abacus - cites: 49
• Private Ownership and the Cost of Public Debt: Evidence from the Bond Market (2018) - Management Science - cites: 45
• Importing Accounting Quality? The Case of Foreign Reverse Mergers (2012) - SSRN Electronic Journal - cites: 36
• Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts (2019) - Review of Accounting Studies - cites: 30
• The Aggregate and Distributional Effects of the Tax Reform Act of 1986 on Firm Valuation (1991) - The Journal of Business - cites: 26
• Accounting for Software Development Costs and the Cost of Capital: Evidence from IPO Underpricing in the Software Industry (2008) - Journal of Accounting Auditing & Finance - cites: 25
• What do Analysts Really Predict? Inferences from Earnings Restatements and Managed Earnings (2008) - SSRN Electronic Journal - cites: 16
• Private Ownership and the Cost of Debt: Evidence from the Bond Market (2015) - SSRN Electronic Journal - cites: 15

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