Rick Mergenthaler

Department	Accounting
Position	Faculty
PSU profile	https://directory.smeal.psu.edu/rjm6979
OpenAlex	A5013163842
Works (OpenAlex)	28
Citations	1881
h-index	15
Match confidence	high-v3

Top works

• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017) - Contemporary Accounting Research - cites: 313
• Investor Sentiment and Pro Forma Earnings Disclosures (2011) - Journal of Accounting Research - cites: 278
• Who Trades on Pro Forma Earnings Information? (2007) - The Accounting Review - cites: 260
• Empirical Evidence on Recent Trends in Pro Forma Reporting (2004) - Accounting Horizons - cites: 184
• Rules-Based Accounting Standards and Litigation (2012) - The Accounting Review - cites: 155
• The Timeliness of Bad Earnings News and Litigation Risk (2012) - The Accounting Review - cites: 154
• CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts (2008) - SSRN Electronic Journal - cites: 98
• The Effects of PCAOB Inspections on Auditor-Client Relationships (2017) - The Accounting Review - cites: 91
• Principles-Based Standards and Earnings Attributes (2012) - Management Science - cites: 84
• Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation* (2012) - Contemporary Accounting Research - cites: 66
• Principles-Based Versus Rules-Based Standards and Earnings Management (2009) - SSRN Electronic Journal - cites: 51
• Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements? (2021) - Journal of Accounting Research - cites: 50
• Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence (2016) - Journal of Accounting Research - cites: 39
• CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts* (2009) - SSRN Electronic Journal - cites: 17
• CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts (2009) - SSRN Electronic Journal - cites: 16
• Fair value accounting standards and securities litigation (2024) - Journal of Accounting and Economics - cites: 7
• Do differences in national cultures affect cross-country financial statement comparability under IFRS? (2017) - - cites: 5
• Revisiting Measurement Error in Surrogate Measures of Operating Cash Flows: Have We Solved the Problem? (2017) - SSRN Electronic Journal - cites: 5
• Measuring Cash Flows: A Guide for Researchers (2025) - The Accounting Review - cites: 3
• Interpretive Guidance and Financial Reporting Costs: Evidence from Audit Fees (2017) - SSRN Electronic Journal - cites: 3
• Public Peer Firm Information in Mergers and Acquisitions of Privately Held Targets (2022) - SSRN Electronic Journal - cites: 2
• Is the SEC's Bark Worse than the IRS's Bite? Watchdog Regulators and Capital Investment Thresholds (2026) - SSRN Electronic Journal - cites: 0
• Do Earnings Have Information Content in the Era of Alternative Data? (2025) - SSRN Electronic Journal - cites: 0
• The cost of refraining from managing earnings when an industry-leading peer is reporting fraudulently (2017) - - cites: 0
• The disciplining role of financial statements (2015) - - cites: 0

Topics

Smeal co-authors

• Trent Krupa - 1 co-author work(s)