Carlos Corona

Ohio State University (OSU) - Department of Accounting & Management Information Systems

2100 Neil Avenue

Columbus, OH 43210

United States

http://https://fisher.osu.edu/people/corona.55

SCHOLARLY PAPERS

16

DOWNLOADS

4,422

SSRN CITATIONS

24

CROSSREF CITATIONS

16

Scholarly Papers (16)

1.

Factor-Loading Uncertainty and Expected Returns

AFA 2010 Atlanta Meetings Paper
Number of pages: 52 Posted: 12 Nov 2008 Last Revised: 13 Sep 2012
Chris Armstrong, Snehal Banerjee and Carlos Corona
University of Pennsylvania - Accounting Department, University of California, San Diego (UCSD) - Rady School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 1,414 (18,846)
Citation 7

Abstract:

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Expected Return, Information Quality, Uncertainty, Stochastic volatility

2.

The Value of Confession: Admitting Mistakes to Build Reputation

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 21 Jul 2011 Last Revised: 08 Nov 2017
Carlos Corona and Ramandeep S. Randhawa
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Southern California
Downloads 667 (54,337)
Citation 12

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reputation, restatement, recall, mistake, confession, admit, bad news, disclosure, inspector, inspection, verification

3.

The Auditor's Slippery Slope: The Ill Effects of Reputation

McCombs Research Paper Series No. ACC-04-08
Number of pages: 32 Posted: 04 Dec 2008 Last Revised: 19 Aug 2010
Carlos Corona and Ramandeep S. Randhawa
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Southern California
Downloads 280 (149,418)
Citation 1

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Audit, Auditor, Reputation, Fraud, Reporting, Disclosure

4.

Accounting Information Quality, Capital Requirements, and Banks' Risk Taking

Number of pages: 39 Posted: 15 Oct 2011
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Carnegie Mellon University and Carnegie Mellon University
Downloads 278 (150,530)

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5.

Imitation in Product-Market Competition and Accounting Reporting

Journal of Management Accounting Research, forthcoming
Number of pages: 34 Posted: 16 Apr 2013 Last Revised: 25 Jun 2020
Carlos Corona, Lin Nan and Ran Zhao
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and Peking University
Downloads 242 (172,654)

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accounting capitalization disclosure, innovator, imitator, product competition

6.

The Usefulness and Endogenous Supply of Disclosure Accessibility

Number of pages: 49 Posted: 20 Dec 2018 Last Revised: 28 Sep 2020
Qi Chen, Carlos Corona and Yun Zhang
Duke University - Fuqua School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and George Washington University
Downloads 231 (180,637)
Citation 1

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disclosure, attention, communication, complexity, accuracy, effective, investor, manager, complements

7.

No Reliance on Guidance: Counter-Signaling in Management Forecasts

RAND Journal of Economics, Vol. 52, No. 1, 2021
Number of pages: 63 Posted: 02 Aug 2018 Last Revised: 14 Jul 2021
Cyrus Aghamolla, Carlos Corona and Ronghuo Zheng
University of Minnesota - Twin Cities, Ohio State University (OSU) - Department of Accounting & Management Information Systems and The University of Texas at Austin - McCombs School of Business
Downloads 218 (190,730)
Citation 1

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Counter-Signaling, Voluntary Disclosure, Earnings Guidance, Management Forecasts

The Coordination Role of Stress Tests in Bank Risk Taking

Number of pages: 58 Posted: 05 Jul 2018 Last Revised: 09 Oct 2019
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting
Downloads 211 (196,410)
Citation 10

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Stress test, Stress-test disclosure, Bank regulation, Bank risk-taking, Bailout, Coordination

The Coordination Role of Stress Tests in Bank RiskÔÇÉTaking

Journal of Accounting Research, Volume 57, Issue 5, December 2019
Posted: 09 Mar 2020
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting

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stress test; stress-test disclosure; bank regulation; bank risk-taking; bailout; coordination

9.

Accounting Uniformity, Comparability, and Resource Allocation Efficiency

Number of pages: 65 Posted: 27 Oct 2020 Last Revised: 22 Apr 2022
Carlos Corona, Zeqiong Huang and Hyun Hwang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Yale School of Management and University of Texas at Austin - Department of Accounting
Downloads 192 (214,406)

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Accounting standards, uniformity, comparability, disclosure regulation, resource allocation.

10.

Heterogeneous Interpretations of Public Disclosure, Price Efficiency, and Keynesian Beauty Contests

Number of pages: 55 Posted: 03 Jun 2019 Last Revised: 03 Dec 2019
Carlos Corona and Sang Wu
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Carnegie Mellon University - David A. Tepper School of Business
Downloads 159 (251,715)
Citation 1

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Keynesian, Beauty Contest, Heterogeneous Interpretations, Transparency, Clarity, Price Efficiency, Market Efficiency

11.

Banks' Discretionary Use of Fair-Value Accounting, Capital Requirement Regulation, and Bank Lending

Number of pages: 42 Posted: 25 Jul 2013 Last Revised: 21 Sep 2017
Carlos Corona, Lin Nan and Gaoqing Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, Purdue University and University of Minnesota - Twin Cities - Department of Accounting
Downloads 150 (264,025)
Citation 2

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banking, fair value, accounting, capital requirement, historical cost

12.

Contract Disclosure under External Scrutiny

Number of pages: 49 Posted: 30 Jan 2020 Last Revised: 04 Apr 2022
Carlos Corona and Tae Wook Kim
Ohio State University (OSU) - Department of Accounting & Management Information Systems and The University of Hong Kong
Downloads 103 (347,634)

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Compensation; Contract Disclosure; Coordination; Scrutiny; Earnings Management; Externalities; Enforcement

13.

Bluffing Contests: The Real Effects of Pre-Announcing Competitive Decisions

Number of pages: 39 Posted: 19 Aug 2010 Last Revised: 15 Sep 2010
Carlos Corona and Lin Nan
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Purdue University
Downloads 98 (359,128)
Citation 1

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Disclosure, Oligopoly, Duopoly, Pre-Announcement, Bias, Bluffing, Credibility, Discretionary, Stackelberg

14.

Preannouncing Competitive Decisions in Oligopoly Markets

Journal of Accounting and Economics, July 2013, Volume 56, Issue 1, 73-90.
Number of pages: 37 Posted: 01 Mar 2013 Last Revised: 28 Nov 2013
Carlos Corona and Lin Nan
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Purdue University
Downloads 80 (406,291)
Citation 5

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preannouncement, competition, uncertainty

15.

Banks' disclosure choices in the presence of adverse selection and runs

Number of pages: 48 Posted: 16 Feb 2022
Carlos Corona and Lucas Mahieux
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Tilburg University - Tilburg University School of Economics and Management
Downloads 51 (508,951)

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Adverse selection, Banks, Bayesian Persuasion, Disclosure, Runs

16.

Dynamic Performance Measurement with Intangible Assets

Review of Accounting Studies, March 2009, McCombs Research Paper Series No. ACC-05-08
Number of pages: 44 Posted: 04 Dec 2008 Last Revised: 09 Nov 2017
Carlos Corona
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 48 (522,179)
Citation 1

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Performance Measurement, Intangible Assets, Renegotiation, Agency, Contract, Dynamic, Moral Hazard, LEN