SMEAL WIKI

Karl A. Muller

Accounting - Faculty

Department	Accounting
Position	Faculty
PSU profile	https://directory.smeal.psu.edu/kam23
OpenAlex	A5088940169
Works (OpenAlex)	29
Citations	1999
h-index	15
Match confidence	high-v3

Top works

Asymmetric timeliness tests of accounting conservatism (2007) - Review of Accounting Studies - cites: 369
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999) - Journal of Accounting and Economics - cites: 327
The reliability of investment property fair value estimates (2000) - Journal of Accounting and Economics - cites: 233
Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry (2011) - Management Science - cites: 181
External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002) - Journal of Accounting Research - cites: 162
Market uncertainty and the importance of media coverage at earnings announcements (2019) - Journal of Accounting and Economics - cites: 141
Pension plan accounting estimates and the freezing of defined benefit pension plans (2010) - Journal of Accounting and Economics - cites: 121
Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations (2006) - Journal of Accounting and Economics - cites: 98
Are Credit Ratings More Rigorous for Widely Covered Firms? (2018) - The Accounting Review - cites: 89
An examination of the voluntary recognition of acquired brand names in the United Kingdom (1999) - Journal of Accounting and Economics - cites: 75
The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations (1998) - SSRN Electronic Journal - cites: 56
Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry (2008) - RePEc: Research Papers in Economics - cites: 32
State Pension Accounting Estimates and Strong Public Unions (2018) - Contemporary Accounting Research - cites: 21
Investor Reaction to SPACs’ Voluntary Disclosures (2023) - The Accounting Review - cites: 17
INFORMATION ASYMMETRY AND CROSS-SECTION VARIATION IN INSIDER TRADING† (2006) - SSRN Electronic Journal - cites: 17
Do Rating Agencies Behave Defensively for Higher Risk Issuers? (2022) - Management Science - cites: 14
Offensive disclosure: How voluntary disclosure can increase returns from insider trading (2015) - eYLS (Yale Law School) - cites: 11
Do Managers Benefit from Delayed Goodwill Impairments? (2009) - SSRN Electronic Journal - cites: 11
On the validity of asymmetric timeliness measures of accounting conservatism (2022) - Review of Accounting Studies - cites: 9
An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom (1998) - SSRN Electronic Journal - cites: 7
Credit Rating Adjustments Prior to Default and Recovery Rates (2016) - - cites: 5
The Relative Informativeness of Fair Value Versus Historical Cost Amounts for Long-Lived Tangible Assets (1998) - SSRN Electronic Journal - cites: 3
Management in Emerging Markets (2010) - - cites: 2
Issuer Default Risk and Rating Agency Conflicts (2016) - - cites: 0
Transfer pricing and BEPS - changing the rules : focus (2013) - TAXtalk - cites: 0

Topics

Auditing, Earnings Management, GovernanceBusinessEarningsInformation asymmetryCredit Risk and Financial RegulationsAccountingFair valueCredit ratingPensionGoodwillValuation (finance)EconomicsFinancial Markets and Investment StrategiesConservatismAsset (computer security)

Smeal co-authors

Samuel Burton Bonsall - 4 co-author work(s)