41 results on '"Curtis, Asher"'
Search Results
2. A Structural Break in the Aggregate Earnings–Returns Relation.
- Author
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Curtis, Asher, Kim, Chang-Jin, and Oh, Hyung Il
- Subjects
DISCOUNTED cash flow ,INVENTORY management systems ,SOIL structure ,RATE of return on stocks ,CASH flow - Abstract
This study empirically estimates the date of the structural change in the aggregate earnings – returns relation and reports it as the fourth quarter of 1991. We identify three sources of the structural change: (i) an increase in the relative importance of cash flow news contained in stock returns; (ii) a decrease in the importance of discount rate news contained in aggregate earnings; and (iii) a decrease in the persistence or the predictability of aggregate earnings and returns. Next, we examine the components of aggregate earnings and find that the change in the aggregate earnings – returns relation is largely driven by intertemporal changes in aggregate inventory accruals, suggesting the structural change is attributable to improved inventory management systems. [ABSTRACT FROM AUTHOR]
- Published
- 2024
- Full Text
- View/download PDF
3. The changing implications of research and development expenditures for future profitability
- Author
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Curtis, Asher, McVay, Sarah, and Toynbee, Sara
- Published
- 2020
- Full Text
- View/download PDF
4. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., primary, Achhpilia, Muskan P., additional, Adams, Mollie T., additional, Aghazadeh, Sanaz, additional, Akinyele, Kazeem, additional, Akpan, Mfon, additional, Allee, Kristian D., additional, Allen, Abigail M., additional, Almer, Elizabeth D., additional, Ames, Daniel, additional, Arity, Viktor, additional, Barr-Pulliam, Dereck, additional, Basoglu, K. Asli, additional, Belnap, Andrew, additional, Bentley, Jeremiah W., additional, Berg, Terje, additional, Berglund, Nathan R., additional, Berry, Erica, additional, Bhandari, Avishek, additional, Bhuyan, Md Nazmul Hasan, additional, Black, Paul W., additional, Blondeel, Eva, additional, Bond, David, additional, Bonrath, Annika, additional, Borthick, A. Faye, additional, Boyle, Erik S., additional, Bradford, Marianne, additional, Brandon, Duane M., additional, Brazel, Joseph F., additional, Brockbank, Bryan G., additional, Burger, Marcus, additional, Byzalov, Dmitri, additional, Cannon, James N., additional, Caro, Cecil, additional, Carr, Abraham H., additional, Cathey, Jack, additional, Cating, Ryan, additional, Charron, Kimberly, additional, Chavez, Stacy, additional, Chen, Jason, additional, Chen, Jennifer C., additional, Chen, Jennifer W., additional, Cheng, Christine, additional, Cheng, Xu, additional, Christensen, Brant E., additional, Church, Kimberly Swanson, additional, Cicone, N. J., additional, Constance, Patience, additional, Cooper, Lauren A., additional, Correia, Candice L., additional, Coyne, Joshua, additional, Cram, W. Alec, additional, Curtis, Asher, additional, Daigle, Ronald J., additional, Dannemiller, Steve, additional, Davenport, Stephan A., additional, Dawson, Gregory S., additional, De Meyst, Karen J. L., additional, Dell, Scott, additional, Demirkan, Sebahattin, additional, Denison, Christine A., additional, Desai, Hrishikesh, additional, DeSimone, Steven, additional, Diehl, Leah M., additional, Dimes, Ruth, additional, Dong, Bei, additional, Donnelly, Amy, additional, du Pon, Adam, additional, Duan, Huijue Kelly, additional, Duffey, Ada, additional, Dunn, Ryan T., additional, Durkin, Mary P., additional, Dzuranin, Ann C., additional, Eberle, Rachel M., additional, Ege, Matthew S., additional, El Mahdy, Dina, additional, Esplin, Adam, additional, Eulerich, Marc, additional, Everaert, Patricia, additional, Farah, Nusrat, additional, Farish, Lauren, additional, Favere-Marchesi, Michael, additional, Fayard, Dutch, additional, Filosa, Jessica R., additional, Ford, Melinda, additional, Franz, Diana R., additional, Fulmer, Bachman P., additional, Fulmer, Sarah, additional, Furner, Zhan Z., additional, Gantman, Sonia, additional, Garner, Steve, additional, Garrett, Jace, additional, Geng, Xin, additional, Golden, Joanna, additional, Goldman, William, additional, Gomez, Josue, additional, Gooley, Mark, additional, Granitto, Shawn P., additional, Green, Karen Y., additional, Greenman, Cindy L., additional, Gupta, Gaurav, additional, Guymon, Ronald N., additional, Hale, Kevin, additional, Harper, Christopher J., additional, Hartt, S. Allen, additional, Hawk, Holly, additional, Hawkins, Steven R., additional, Hawkins, Erin M., additional, Hay, David C., additional, Heinzelmann, Rafael, additional, Henderson, Cassy D., additional, Hendricks, Bradley E., additional, Heninger, William G., additional, Hill, Mary S., additional, Holden, Nicole, additional, Holderness, D. Kip, additional, Holt, Travis P., additional, Hoopes, Jeffrey L., additional, Hsieh, Sheng-Feng, additional, Huang, Feiqi, additional, Huang, Hua-Wei, additional, Huang, Ting-Chiao, additional, Huels, Brian W., additional, Hunter, Kara, additional, Hurley, Patrick J., additional, Inger, Kerry, additional, Islam, Sharif, additional, Ison, Isaac, additional, Issa, Hussein, additional, Jackson, Andrew B., additional, Jackson, Scott C., additional, Janvrin, Diane J., additional, Jimenez, Peggy D., additional, Johanson, Daniel, additional, Judd, J. Scott, additional, Kawada, Brett S., additional, Kelton, Andrea Seaton, additional, Kern, Sara, additional, Kerr, Jon N., additional, Keune, Marsha B., additional, Kim, Mindy, additional, Knox, Brian D., additional, Kogan, Gregory, additional, Kotb, Amr, additional, Krane, Ronja, additional, Kremin, Joleen, additional, Krieg, Kimberly S., additional, Kugel, Jonathan, additional, Kulset, Ellen M., additional, Kuruppu, Chamara, additional, LaDuca, Garrison, additional, Lamberton, Barbara A., additional, Lamboy-Ruiz, Melvin A., additional, Lang, Bradley, additional, Larocque, Stephannie A., additional, Larson, Melissa P., additional, Lawson, Bradley P., additional, Lawson, James G., additional, Lee, Lorraine, additional, Lenk, Margarita M., additional, Li-Kuehne, Michelle, additional, Liljegren, Jonathan, additional, Lin, Yi-Hung, additional, Liu, Wu-Po, additional, Liu, Zishang, additional, Lock, Brandon, additional, Long, James H., additional, Loraas, Tina, additional, Lowensohn, Suzanne, additional, Loy, Thomas R., additional, Lyngstadaas, Hakim, additional, Maas, Wim, additional, MacGregor, Jason E., additional, Madsen, Dag Øivind, additional, Malone, Carissa L., additional, Margolin, Maximilian, additional, Marshall, Mary E., additional, Martin, Rachel M., additional, Mpofu, Colleen McClain, additional, McCoy, Chris, additional, McGuigan, Nicholas C., additional, McSwain, Dwayne N., additional, Meckfessel, Michele D., additional, Mellon, Mark J., additional, Melton, Olivia S., additional, Mercado, Julie M., additional, Mitsuda, Steven, additional, Modugu, Kennedy, additional, Moehrle, Stephen, additional, Chaghervand, Amirali Moeini, additional, Moffitt, Kevin, additional, Moon, Joon Seok, additional, Muehlmann, Brigitte, additional, Murray, Johnna, additional, Mwaungulu, Emmanuel S., additional, Myers, Noah, additional, Naegle, J. Conrad, additional, Ndicu, Martin J., additional, Nelson, Aaron S., additional, Nguyen, Anh L., additional, Niederkofler, Thomas, additional, Nikbakht, Ehsan, additional, O'Brien, Ann D., additional, Ogunade, Kehinde M., additional, O'Leary, Daniel, additional, Oler, Mitchell J., additional, Oler, Derek K., additional, Olsen, Kari Joseph, additional, Otalor, John I., additional, Outlaw, Kyle W., additional, Ozlanski, Michael. E., additional, Parlier, Jenny, additional, Paterson, Jeffrey S., additional, Pearson, Christopher A., additional, Petersen, Michael J., additional, Petra, Steven T., additional, Pickard, Matthew D., additional, Pickerd, Jeffrey, additional, Pinsker, Robert, additional, Plante, Catherine, additional, Plečnik, James M., additional, Price, Richard A., additional, Quick, Linda A., additional, Raedy, Jana, additional, Raschke, Robyn, additional, Ravenscraft, Julie, additional, Richardson, Vernon, additional, Rixom, Brett A., additional, Robertson, John F., additional, Rock, Iyad, additional, Romney, Miles A., additional, Rozario, Andrea, additional, Ruff, Michael F., additional, Rupley, Kathleen, additional, Saeedi, Ali, additional, Saiewitz, Aaron, additional, Salzsieder, Leigh W., additional, Sarkar, Sayan, additional, Saulls, Michael, additional, Scanlan, Tialei A., additional, Schaefer, Tammie J., additional, Schaupp, Daniel, additional, Schneider, Gary P., additional, Seebeck, Andreas, additional, Sellers, R. Drew, additional, Seto, Samantha C., additional, Sevel, Romi-Lee, additional, Shan, Yuxin, additional, Sherwood, Matthew G., additional, Singorahardjo, Maggie, additional, Skaftadottir, Hanna Kristin, additional, Skomra, Justyna, additional, Smith, Jason L., additional, Smith, Dallin O., additional, Smith, James, additional, Snow, Mason C., additional, Sommerfeldt, Ryan D., additional, Sorensen, Kate B., additional, Sorensen, Trevor L., additional, Spieler, Andrew C., additional, Stallings, Matthew A., additional, Stallings, Lesya, additional, Stancill, Alan, additional, Stanley, Jonathan D., additional, Stefaniak, Chad M., additional, Stephens, Nathaniel M., additional, Stewart, Bryan W., additional, Stratopoulos, Theophanis C., additional, Street, Daniel A., additional, Subedi, Meena, additional, Summers, Scott L., additional, Sundkvist, Charlotte H., additional, Synn, Christina, additional, Tadesse, Amanuel, additional, Tapis, Gregory P., additional, Tassin, Kerri, additional, Taylor, Samantha, additional, Teal, Mary, additional, Teeter, Ryan, additional, Tharapos, Meredith, additional, Theis, Jochen C., additional, Thomas, Jack, additional, Thompson, Kristen S., additional, Thornock, Todd A., additional, Tietz, Wendy, additional, Travalent, Anthony M., additional, Trinkle, Brad S., additional, Truelson, J. Mike, additional, Turner, Michael C., additional, Vagner, Brandon, additional, Vakilzadeh, Hamid, additional, van der Geest, Jesse, additional, van Pelt, Victor, additional, Vandervelde, Scott D., additional, Vega, Jose, additional, Vera-Muñoz, Sandra, additional, Villanueva, Brigham, additional, Vincent, Nishani Edirisinghe, additional, Wagener, Martin, additional, Walton, Stephanie, additional, Warne, Rick C., additional, Watanabe, Olena V., additional, Watson, David, additional, Watson, Marcia Weidenmier, additional, Weber, Jill, additional, Weirich, Thomas, additional, West, Ashley N., additional, Wilford, Amanda L., additional, Wilson, Aaron B., additional, Winrow, Brian, additional, Winrow, Timothy, additional, Winrow, Tasia S., additional, Wiseman, Denise, additional, Witte, Annie L., additional, Wood, Bryan D., additional, Wood, Jessica, additional, Woolley, Darryl, additional, Wright, Nicole S., additional, Wu, Juan, additional, Xiong, Xiaomei, additional, Yatsenko, Dimitri, additional, Yazzie, Courtney E., additional, Young, Glen M., additional, Zhang, Chanyuan, additional, Zimmerman, Aleksandra B., additional, and Zoet, Emily, additional
- Published
- 2023
- Full Text
- View/download PDF
5. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
-
Wood, David A., Achhpilia, M.P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., Meyst, K.J.L. de, Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Jr., Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy (Hyo Jung), Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Jr., Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, N.T., Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., III, Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Tharapos, Meredith, Theis, Jochen C., Thomas, Jack, Thompson, Kristen S., Thornock, Todd A., Tietz, Wendy, Travalent, Anthony M., Trinkle, Brad S., Truelson, J. Mike, Turner, Michael C., Vagner, Brandon, Vakilzadeh, Hamid, van der Geest, Jesse, van Pelt, Victor, Vandervelde, Scott D., Vega, Jose, Vera-Muñoz, Sandra, Villanueva, Brigham, Vincent, Nishani Edirisinghe, Wagener, Martin, Walton, Stephanie, Warne, Rick C., Watanabe, Olena V., Watson, David, Watson, Marcia Weidenmier, Weber, Jill, Weirich, Thomas, West, Ashley N., Wilford, Amanda L., Wilson, Aaron B., Winrow, Brian, Winrow, Timothy, Winrow, Tasia S., Wiseman, Denise, Witte, Annie L., Wood, Bryan D., Wood, Jessica, Woolley, Darryl, Wright, Nicole S., Wu, Juan, Xiong, Xiaomei (Grazia), Yatsenko, Dimitri, Yazzie, Courtney E., Young, Glen M., Zhang, Chanyuan (Abigail), Zimmerman, Aleksandra B., Zoet, Emily, Wood, David A., Achhpilia, M.P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., Meyst, K.J.L. de, Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Jr., Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy (Hyo Jung), Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Jr., Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, N.T., Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., III, Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Tharapos, Meredith, Theis, Jochen C., Thomas, Jack, Thompson, Kristen S., Thornock, Todd A., Tietz, Wendy, Travalent, Anthony M., Trinkle, Brad S., Truelson, J. Mike, Turner, Michael C., Vagner, Brandon, Vakilzadeh, Hamid, van der Geest, Jesse, van Pelt, Victor, Vandervelde, Scott D., Vega, Jose, Vera-Muñoz, Sandra, Villanueva, Brigham, Vincent, Nishani Edirisinghe, Wagener, Martin, Walton, Stephanie, Warne, Rick C., Watanabe, Olena V., Watson, David, Watson, Marcia Weidenmier, Weber, Jill, Weirich, Thomas, West, Ashley N., Wilford, Amanda L., Wilson, Aaron B., Winrow, Brian, Winrow, Timothy, Winrow, Tasia S., Wiseman, Denise, Witte, Annie L., Wood, Bryan D., Wood, Jessica, Woolley, Darryl, Wright, Nicole S., Wu, Juan, Xiong, Xiaomei (Grazia), Yatsenko, Dimitri, Yazzie, Courtney E., Young, Glen M., Zhang, Chanyuan (Abigail), Zimmerman, Aleksandra B., and Zoet, Emily
- Abstract
18 april 2023, Item does not contain fulltext
- Published
- 2023
6. Financial Asset Aggregation and Information Loss
- Author
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Curtis, Asher, primary, Loh, Wei Ting, additional, and Raney, Robert A., additional
- Published
- 2023
- Full Text
- View/download PDF
7. An analysis of the implications of discontinued operations for continuing income
- Author
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Curtis, Asher, McVay, Sarah, and Wolfe, Mindy
- Published
- 2014
- Full Text
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8. Does Short Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?
- Author
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Curtis, Asher and Fargher, Neil L.
- Published
- 2014
9. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
- Author
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Curtis, Asher B., McVay, Sarah E., and Whipple, Benjamin C.
- Published
- 2014
10. Historical cost measurement and the use of DuPont analysis by market participants
- Author
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Curtis, Asher, Lewis-Western, Melissa F., and Toynbee, Sara
- Published
- 2015
- Full Text
- View/download PDF
11. A Fundamental-Analysis-Based Test for Speculative Prices
- Author
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Curtis, Asher
- Published
- 2012
- Full Text
- View/download PDF
12. Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Social Media
- Author
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Booker, Adam, primary, Curtis, Asher, additional, and Richardson, Vernon J., additional
- Published
- 2022
- Full Text
- View/download PDF
13. Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media.
- Author
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Booker, Adam, Curtis, Asher, and Richardson, Vernon J.
- Subjects
SECURITIES trading volume ,SOCIAL media ,FINANCIAL disclosure ,EARNINGS announcements ,STOCKS (Finance) - Abstract
We use posts on the investor-focused StockTwits social media network to generate new insights regarding investor disagreement, disclosure processing costs, and trading volume around earnings announcements. Using social media-based measures of disagreement, we find that both preannouncement disagreement and increases in disagreement around an earnings announcement are positively associated with trading volume. Drawing upon the disclosure processing costs literature, we provide evidence that the effects of disagreement increase when disclosure processing costs are lower. Our social media measures of disagreement remain significant after including traditional analyst earnings estimate measures of disagreement in the model. Our study provides new evidence on the importance of disclosure processing costs and is consistent with lower disclosure processing costs amplifying both the resolution of preannouncement disagreement and new disagreement about earnings information. Data Availability: All data are available from the sources described in the text. [ABSTRACT FROM AUTHOR]
- Published
- 2023
- Full Text
- View/download PDF
14. Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals.
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Burger, Marcus and Curtis, Asher
- Subjects
STOCK prices ,MARGINS (Security trading) ,DEBT ,MARKET prices ,PRICE increases ,INVESTORS ,EXTRAPOLATION - Abstract
Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2017
- Full Text
- View/download PDF
15. Assessing the Structural Change in the Aggregate Earnings-Returns Relation
- Author
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Curtis, Asher, primary, Kim, Chang‐Jin, additional, and Oh, Hyung Il, additional
- Published
- 2020
- Full Text
- View/download PDF
16. Delayed Updating of Fair Values: Lack of Information or Intentional Delays?
- Author
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Curtis, Asher, primary and Raney, Robert A., additional
- Published
- 2020
- Full Text
- View/download PDF
17. Forecasting Sales: A Model and Some Evidence from the Retail Industry.
- Author
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Curtis, Asher B., Lundholm, Russell J., and Mcvay, Sarah E.
- Subjects
SALES forecasting ,BUSINESS forecasting ,RETAIL industry ,RETAIL stores ,FORECASTING ,MATHEMATICAL models - Abstract
This paper presents a sales forecasting model and tests the model on a sample of firms in the retail industry. The model distinguishes between sales growth due to an increase in the number of sales-generating units (e.g., opening new stores) and sales growth due to an increase in the sales rate at the existing units (e.g., the comparable store growth rate). The model accommodates different trends in the sales rates, allowing new stores to earn more or less than existing stores, perhaps because new stores either take a long time to reach maturity or alternatively enjoy an early “fad” status. The model uses only a few years of firm-specific, publicly available information, yet generates in-sample forecast errors of less than two percent of sales, generates out-of-sample forecast errors that are almost as accurate as analyst revenue forecasts and, when used together with analyst forecasts, results in a modified forecast that is significantly more accurate than the analyst forecast alone. [ABSTRACT FROM AUTHOR]
- Published
- 2014
- Full Text
- View/download PDF
18. Bulls and Bears: Disagreement and Trading Volume Around News Announcements
- Author
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Booker, Adam, primary, Curtis, Asher, additional, and Richardson, Vernon J., additional
- Published
- 2018
- Full Text
- View/download PDF
19. The Measurement of Speculative Investing Activities and Aggregate Economic Outcomes
- Author
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Curtis, Asher, primary and Oh, Hyung Il, additional
- Published
- 2017
- Full Text
- View/download PDF
20. Perceived Accounting Quality and the Information Content of Prior Insider Trades
- Author
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Blackburne, Terrence, primary, Curtis, Asher, additional, and Elsill, Anna, additional
- Published
- 2016
- Full Text
- View/download PDF
21. An empirical evalution of the time-series relation between price and accounting based value in imperfect markets
- Author
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Curtis, Asher
- Subjects
Time-series analysis ,Value ,Prices - Abstract
I examine the extent to which accounting information is reflected in market prices at different points in time. The efficient market hypothesis implies that price always reflects (value-relevant) accounting information, based on the assumptions of rational investors and costless arbitrage. I examine the time-series relation between price and value in two studies which are motivated by potential shortcomings of these assumptions. First, there is significant debate regarding the rationality of equity investors during the late 1990s. I therefore contrast the historical time-series relation between price and value with that of the 1990s, and show that the historical tendency of price to converge towards value breaks down during this period. Second, I examine the impact of the lack of close substitutes - an arbitrage cost - on the time-series relation between price and value. I find some evidence of a positive association between this arbitrage cost and both the level and the duration of the disparity between price and value. My results provide empirical support for the hypothesis that price requires time to reflect (accounting) information and has implications for research that assumes that prices are measured without error.
- Published
- 2007
- Full Text
- View/download PDF
22. The Use of Adjusted Earnings in Performance Evaluation
- Author
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Curtis, Asher, primary, Li, Valerie, additional, and Patrick, Paige Harrington, additional
- Published
- 2015
- Full Text
- View/download PDF
23. Testing for superior predictive ability between alternate models used to value firm equity at the initial public offering stage
- Author
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Curtis, Asher
- Subjects
Business enterprises ,Going public (Securities) - Published
- 2003
- Full Text
- View/download PDF
24. Aggregate Noise Trader Risk, Mispricing, and Accounting Fundamentals
- Author
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Burger, Marcus Alexander, primary and Curtis, Asher, additional
- Published
- 2014
- Full Text
- View/download PDF
25. Investor Attention and the Pricing of Earnings News
- Author
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Curtis, Asher, primary, Richardson, Vernon J., additional, and Schmardebeck, Roy, additional
- Published
- 2014
- Full Text
- View/download PDF
26. Has the Profitability of Research and Development Expenditures Changed over Time?
- Author
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Curtis, Asher, primary, McVay, Sarah E., additional, and Toynbee, Sara, additional
- Published
- 2014
- Full Text
- View/download PDF
27. The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains
- Author
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Curtis, Asher B., primary, McVay, Sarah E., primary, and Whipple, Benjamin C., additional
- Published
- 2013
- Full Text
- View/download PDF
28. An empirical evalution of the time-series relation between price and accounting based value in imperfect markets
- Author
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Curtis, Asher, Accounting, Australian School of Business, UNSW and Curtis, Asher, Accounting, Australian School of Business, UNSW
- Abstract
I examine the extent to which accounting information is reflected in market prices at different points in time. The efficient market hypothesis implies that price always reflects (value-relevant) accounting information, based on the assumptions of rational investors and costless arbitrage. I examine the time-series relation between price and value in two studies which are motivated by potential shortcomings of these assumptions. First, there is significant debate regarding the rationality of equity investors during the late 1990s. I therefore contrast the historical time-series relation between price and value with that of the 1990s, and show that the historical tendency of price to converge towards value breaks down during this period. Second, I examine the impact of the lack of close substitutes - an arbitrage cost - on the time-series relation between price and value. I find some evidence of a positive association between this arbitrage cost and both the level and the duration of the disparity between price and value. My results provide empirical support for the hypothesis that price requires time to reflect (accounting) information and has implications for research that assumes that prices are measured without error.
- Published
- 2007
29. A Fundamental-Analysis-Based Test for Speculative Prices
- Author
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Curtis, Asher, primary
- Published
- 2011
- Full Text
- View/download PDF
30. The Use of Non-GAAP Earnings Information in the Presence of Transitory Gains
- Author
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Curtis, Asher, primary, McVay, Sarah E., additional, and Whipple, Benjamin C., additional
- Published
- 2011
- Full Text
- View/download PDF
31. The Comparability of Accounting Rates of Return Under Historical Cost Accounting
- Author
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Curtis, Asher, primary and Lewis, Melissa Fay, additional
- Published
- 2011
- Full Text
- View/download PDF
32. The Use of Earnings Forecasts in Stock Recommendations: Are Accurate Analysts More Consistent?
- Author
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Simon, Andreas, primary and Curtis, Asher, additional
- Published
- 2011
- Full Text
- View/download PDF
33. Testing for superior predictive ability between alternate models used to value firm equity at the initial public offering stage
- Author
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Curtis, Asher, Accounting, Faculty of Commerce & Economics, UNSW and Curtis, Asher, Accounting, Faculty of Commerce & Economics, UNSW
- Published
- 2003
34. An Analysis of the Implications of Discontinued Operations for Continuing Income
- Author
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Curtis, Asher, primary, McVay, Sarah E., additional, and Wolfe, Mindy, additional
- Published
- 2010
- Full Text
- View/download PDF
35. The Extent and Duration of Analysts' Optimistic Expectations of Initial Public Offer Firms
- Author
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Curtis, Asher, primary and Yeo, Julian, additional
- Published
- 2008
- Full Text
- View/download PDF
36. Does Short-Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?
- Author
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Curtis, Asher, primary and Fargher, Neil L., additional
- Published
- 2008
- Full Text
- View/download PDF
37. Arbitrage Risk and the Timeliness of Stock Price Adjustments to Accounting Fundamentals
- Author
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Curtis, Asher, primary
- Published
- 2008
- Full Text
- View/download PDF
38. A Comparison of Residual Income and Comparable Firm Valuation of Initial Public Offerings
- Author
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Curtis, Asher, primary and Fargher, Neil L., additional
- Published
- 2003
- Full Text
- View/download PDF
39. Initial Public Offering First-Day Returns: An Information Arrival Perspective
- Author
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Curtis, Asher, primary and Fargher, Neil L., additional
- Published
- 2002
- Full Text
- View/download PDF
40. PNEUMONITIS OCCURRING IN RHEUMATIC FEVER
- Author
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A. W. Phillips, George C. Griffith, and Curtis Asher
- Subjects
Pneumonia ,Tuberculosis ,business.industry ,Immunology ,medicine ,Rheumatic fever ,General Medicine ,medicine.disease ,business ,Pneumonitis - Published
- 1946
- Full Text
- View/download PDF
41. The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?
- Author
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Wood, David A., Achhpilia, Muskan P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., De Meyst, Karen J. L., Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy, Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, Thomas, Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, Teeter, Ryan, Wood, David A., Achhpilia, Muskan P., Adams, Mollie T., Aghazadeh, Sanaz, Akinyele, Kazeem, Akpan, Mfon, Allee, Kristian D., Allen, Abigail M., Almer, Elizabeth D., Ames, Daniel, Arity, Viktor, Barr-Pulliam, Dereck, Basoglu, K. Asli, Belnap, Andrew, Bentley, Jeremiah W., Berg, Terje, Berglund, Nathan R., Berry, Erica, Bhandari, Avishek, Bhuyan, Md Nazmul Hasan, Black, Paul W., Blondeel, Eva, Bond, David, Bonrath, Annika, Borthick, A. Faye, Boyle, Erik S., Bradford, Marianne, Brandon, Duane M., Brazel, Joseph F., Brockbank, Bryan G., Burger, Marcus, Byzalov, Dmitri, Cannon, James N., Caro, Cecil, Carr, Abraham H., Cathey, Jack, Cating, Ryan, Charron, Kimberly, Chavez, Stacy, Chen, Jason, Chen, Jennifer C., Chen, Jennifer W., Cheng, Christine, Cheng, Xu, Christensen, Brant E., Church, Kimberly Swanson, Cicone, N. J., Constance, Patience, Cooper, Lauren A., Correia, Candice L., Coyne, Joshua, Cram, W. Alec, Curtis, Asher, Daigle, Ronald J., Dannemiller, Steve, Davenport, Stephan A., Dawson, Gregory S., De Meyst, Karen J. L., Dell, Scott, Demirkan, Sebahattin, Denison, Christine A., Desai, Hrishikesh, DeSimone, Steven, Diehl, Leah M., Dimes, Ruth, Dong, Bei, Donnelly, Amy, du Pon, Adam, Duan, Huijue Kelly, Duffey, Ada, Dunn, Ryan T., Durkin, Mary P., Dzuranin, Ann C., Eberle, Rachel M., Ege, Matthew S., El Mahdy, Dina, Esplin, Adam, Eulerich, Marc, Everaert, Patricia, Farah, Nusrat, Farish, Lauren, Favere-Marchesi, Michael, Fayard, Dutch, Filosa, Jessica R., Ford, Melinda, Franz, Diana R., Fulmer, Bachman P., Fulmer, Sarah, Furner, Zhan Z., Gantman, Sonia, Garner, Steve, Garrett, Jace, Geng, Xin, Golden, Joanna, Goldman, William, Gomez, Josue, Gooley, Mark, Granitto, Shawn P., Green, Karen Y., Greenman, Cindy L., Gupta, Gaurav, Guymon, Ronald N., Hale, Kevin, Harper, Christopher J., Hartt, S. Allen, Hawk, Holly, Hawkins, Steven R., Hawkins, Erin M., Hay, David C., Heinzelmann, Rafael, Henderson, Cassy D., Hendricks, Bradley E., Heninger, William G., Hill, Mary S., Holden, Nicole, Holderness, D. Kip, Holt, Travis P., Hoopes, Jeffrey L., Hsieh, Sheng-Feng, Huang, Feiqi, Huang, Hua-Wei, Huang, Ting-Chiao, Huels, Brian W., Hunter, Kara, Hurley, Patrick J., Inger, Kerry, Islam, Sharif, Ison, Isaac, Issa, Hussein, Jackson, Andrew B., Jackson, Scott C., Janvrin, Diane J., Jimenez, Peggy D., Johanson, Daniel, Judd, J. Scott, Kawada, Brett S., Kelton, Andrea Seaton, Kern, Sara, Kerr, Jon N., Keune, Marsha B., Kim, Mindy, Knox, Brian D., Kogan, Gregory, Kotb, Amr, Krane, Ronja, Kremin, Joleen, Krieg, Kimberly S., Kugel, Jonathan, Kulset, Ellen M., Kuruppu, Chamara, LaDuca, Garrison, Lamberton, Barbara A., Lamboy-Ruiz, Melvin A., Lang, Bradley, Larocque, Stephannie A., Larson, Melissa P., Lawson, Bradley P., Lawson, James G., Lee, Lorraine, Lenk, Margarita M., Li-Kuehne, Michelle, Liljegren, Jonathan, Lin, Yi-Hung, Liu, Wu-Po, Liu, Zishang, Lock, Brandon, Long, James H., Loraas, Tina, Lowensohn, Suzanne, Loy, Thomas R., Lyngstadaas, Hakim, Maas, Wim, MacGregor, Jason E., Madsen, Dag Øivind, Malone, Carissa L., Margolin, Maximilian, Marshall, Mary E., Martin, Rachel M., Mpofu, Colleen McClain, McCoy, Chris, McGuigan, Nicholas C., McSwain, Dwayne N., Meckfessel, Michele D., Mellon, Mark J., Melton, Olivia S., Mercado, Julie M., Mitsuda, Steven, Modugu, Kennedy, Moehrle, Stephen, Chaghervand, Amirali Moeini, Moffitt, Kevin, Moon, Joon Seok, Muehlmann, Brigitte, Murray, Johnna, Mwaungulu, Emmanuel S., Myers, Noah, Naegle, J. Conrad, Ndicu, Martin J., Nelson, Aaron S., Nguyen, Anh L., Niederkofler, Thomas, Nikbakht, Ehsan, O'Brien, Ann D., Ogunade, Kehinde M., O'Leary, Daniel, Oler, Mitchell J., Oler, Derek K., Olsen, Kari Joseph, Otalor, John I., Outlaw, Kyle W., Ozlanski, Michael. E., Parlier, Jenny, Paterson, Jeffrey S., Pearson, Christopher A., Petersen, Michael J., Petra, Steven T., Pickard, Matthew D., Pickerd, Jeffrey, Pinsker, Robert, Plante, Catherine, Plečnik, James M., Price, Richard A., Quick, Linda A., Raedy, Jana, Raschke, Robyn, Ravenscraft, Julie, Richardson, Vernon, Rixom, Brett A., Robertson, John F., Rock, Iyad, Romney, Miles A., Rozario, Andrea, Ruff, Michael F., Rupley, Kathleen, Saeedi, Ali, Saiewitz, Aaron, Salzsieder, Leigh W., Sarkar, Sayan, Saulls, Michael, Scanlan, Tialei A., Schaefer, Tammie J., Schaupp, Daniel, Schneider, Gary P., Seebeck, Andreas, Sellers, R. Drew, Seto, Samantha C., Sevel, Romi-Lee, Shan, Yuxin, Sherwood, Matthew G., Singorahardjo, Maggie, Skaftadottir, Hanna Kristin, Skomra, Justyna, Smith, Jason L., Smith, Dallin O., Smith, James, Snow, Mason C., Sommerfeldt, Ryan D., Sorensen, Kate B., Sorensen, Trevor L., Spieler, Andrew C., Stallings, Matthew A., Stallings, Lesya, Stancill, Alan, Stanley, Jonathan D., Stefaniak, Chad M., Stephens, Nathaniel M., Stewart, Bryan W., Stratopoulos, Theophanis C., Street, Daniel A., Subedi, Meena, Summers, Scott L., Sundkvist, Charlotte H., Synn, Christina, Tadesse, Amanuel, Tapis, Gregory P., Tassin, Kerri, Taylor, Samantha, Teal, Mary, and Teeter, Ryan
- Abstract
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its ability to respond to users’ questions. Using data from 14 countries and 186 institutions, we compare ChatGPT and student performance for 28,085 questions from accounting assessments and textbook test banks. As of January 2023, ChatGPT provides correct answers for 56.5 percent of questions and partially correct answers for an additional 9.4 percent of questions. When considering point values for questions, students significantly outperform ChatGPT with a 76.7 percent average on assessments compared to 47.5 percent for ChatGPT if no partial credit is awarded and 56.5 percent if partial credit is awarded. Still, ChatGPT performs better than the student average for 15.8 percent of assessments when we include partial credit. We provide evidence of how ChatGPT performs on different question types, accounting topics, class levels, open/closed assessments, and test bank questions. We also discuss implications for accounting education and research.
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