Andrew J. Leone

Northwestern University

2001 Sheridan Road

Evanston, IL 60208

United States

University of Miami

Professor

School of Business

Coral Gables, FL 33146

United States

http://sbaleone.bus.miami.edu

SCHOLARLY PAPERS

26

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22,245

SSRN CITATIONS
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Top 2,383

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208

CROSSREF CITATIONS

350

Scholarly Papers (26)

Performance Matched Discretionary Accrual Measures

Number of pages: 47 Posted: 29 Mar 2001
S.P. Kothari, Andrew J. Leone, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of MiamiNorthwestern University and Simon School, University of Rochester
Downloads 4,453 (2,595)
Citation 68

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Earnings Management, Discretionary Accruals, Performance Matching

Performance Matched Discretionary Accrual Measures

Posted: 10 Mar 2004
S.P. Kothari, Andrew J. Leone, Andrew J. Leone and Charles E. Wasley
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of MiamiNorthwestern University and Simon School, University of Rochester

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Discretionary accruals, earnings management, performance matching, discretionary-accruals models

2.

What Does it Take to Become a Superstar? Evidence from Institutional Investor Rankings of Financial Analysts

Simon School of Business Working Paper No. FR 02-12
Number of pages: 47 Posted: 23 May 2002
Andrew J. Leone, Andrew J. Leone and Joanna S. Wu
University of MiamiNorthwestern University and University of Rochester - Simon Business School
Downloads 2,332 (7,801)
Citation 55

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financial analysts, rank-order tournament, superstar

3.

Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Current Investments in Pp&E Versus R&D

Number of pages: 32 Posted: 02 Feb 1999
S.P. Kothari, Ted E. Laguerre, Andrew J. Leone and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Analysis Group, Inc. and University of MiamiNorthwestern University
Downloads 2,153 (8,842)
Citation 129

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4.

Using Python for Text Analysis in Accounting Research

Vic Anand, Khrystyna Bochkay, Roman Chychyla and Andrew Leone (2020), "Using Python for Text Analysis in Accounting Research", Foundations and Trends® in Accounting: Vol. 14: No. 3–4, pp 128-359. http://dx.doi.org/10.1561/1400000062, University of Miami Business School Research Paper No. 3576098
Number of pages: 223 Posted: 07 Jun 2020 Last Revised: 05 Apr 2021
Vic Anand, Khrystyna Bochkay, Roman Chychyla, Andrew J. Leone and Andrew J. Leone
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Miami - School of Business Administration, University of Miami - School of Business Administration and University of MiamiNorthwestern University
Downloads 1,461 (16,635)

Abstract:

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Text analysis, data collection, Python, natural language processing

5.

Earnings Management in Not-for-Profit Institutions: Evidence from Hospitals

Number of pages: 40 Posted: 01 Feb 1999
Andrew J. Leone, Andrew J. Leone and R. Lawrence Van Horn
University of MiamiNorthwestern University and Vanderbilt University - Strategy and Business Economics
Downloads 1,362 (18,355)

Abstract:

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6.

Influential Observations and Inference in Accounting Research

Simon Business School Working Paper No. FR 14-06
Number of pages: 50 Posted: 14 Mar 2014 Last Revised: 28 Aug 2017
Andrew J. Leone, Andrew J. Leone, Miguel Minutti-Meza and Charles E. Wasley
University of MiamiNorthwestern University, University of Miami - Department of Accounting and Simon School, University of Rochester
Downloads 1,289 (19,908)
Citation 57

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An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals

Number of pages: 38 Posted: 01 Feb 2002
Marty Butler, Andrew J. Leone, Andrew J. Leone and Michael Willenborg
AlixPartners LLP, University of MiamiNorthwestern University and University of Connecticut - Department of Accounting
Downloads 1,268 (20,055)
Citation 27

Abstract:

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Abnormal Accruals, Audit Firms, Audit Opinions, Earnings Management

An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals

Posted: 06 Oct 2003
Marty Butler, Andrew J. Leone, Andrew J. Leone and Michael Willenborg
AlixPartners LLP, University of MiamiNorthwestern University and University of Connecticut - Department of Accounting

Abstract:

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abnormal accruals, audit firms, audit opinions, earnings management

8.

Measuring Qualitative Information in Capital Markets Research

Number of pages: 39 Posted: 09 Sep 2009
Elaine Henry, Andrew J. Leone and Andrew J. Leone
Stevens Institute of Technology - School of Business and University of MiamiNorthwestern University
Downloads 1,219 (21,626)
Citation 28

Abstract:

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Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Number of pages: 44 Posted: 11 Jan 2007
Arthur G. Kraft, Andrew J. Leone, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of MiamiNorthwestern University and Simon School, University of Rochester
Downloads 1,204 (21,661)
Citation 2

Abstract:

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Market Mispricing, Market Efficiency, Accounting, OLS

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Vol. 45, Issue 5, pp. 1081-1114, December 2007
Number of pages: 34 Posted: 11 Dec 2007
Arthur G. Kraft, Andrew J. Leone, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of MiamiNorthwestern University and Simon School, University of Rochester
Downloads 12 (735,849)
Citation 4
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Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Forthcoming
Posted: 05 Jun 2007
Arthur G. Kraft, Andrew J. Leone, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of MiamiNorthwestern University and Simon School, University of Rochester

Abstract:

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Market Mispricing, Market Efficiency, Accounting, OLS

10.

Research Design Issues and Related Inference Problems Underlying Tests of the Market Pricing of Accounting Information

Number of pages: 61 Posted: 13 Aug 2004
Arthur G. Kraft, Andrew J. Leone, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of MiamiNorthwestern University and Simon School, University of Rochester
Downloads 971 (30,100)
Citation 13

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Empirical Tests of Budget Ratcheting and its Effect on Managers' Discretionary Accrual Choices

Number of pages: 40 Posted: 22 Aug 1999
Andrew J. Leone, Andrew J. Leone and Steve Rock
University of MiamiNorthwestern University and University of Colorado at Boulder - Department of Accounting
Downloads 929 (31,604)
Citation 11

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Empirical Tests of Budget Ratcheting and its Effect on Managers' Discretionary Accrual Choices

Posted: 22 Oct 2001
Andrew J. Leone, Andrew J. Leone and Steve Rock
University of MiamiNorthwestern University and University of Colorado at Boulder - Department of Accounting

Abstract:

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Performance budgets; Ratchet principle; Ratchet effect; Bonus plans; Earnings management

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Simon School, University of Rochester, Research Paper No. FR 06-04
Number of pages: 49 Posted: 29 Feb 2004
Andrew J. Leone, Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
University of MiamiNorthwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 928 (31,644)
Citation 28

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Compensation, Conservatism, Accounting Earnings

Asymmetric Sensitivity of CEO Cash Compensation to Stock Returns

Journal of Accounting & Economics, Forthcoming, Simon School Working Paper No. FR 06-04
Posted: 30 Nov 2005
Andrew J. Leone, Andrew J. Leone, Joanna S. Wu and Jerold L. Zimmerman
University of MiamiNorthwestern University, University of Rochester - Simon Business School and University of Rochester - Simon Business School

Abstract:

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Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings

Simon School Research Paper Series No. FR 03-07
Number of pages: 52 Posted: 05 Mar 2003
Andrew J. Leone, Andrew J. Leone, Steve Rock and Michael Willenborg
University of MiamiNorthwestern University, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting
Downloads 851 (35,643)
Citation 5

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Agency Costs, Disclosure, Information Asymmetry, Initial Public Offerings, Underpricing, Use of Proceeds

Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings

Journal of Accounting Research, Vol. 45, Issue 1, pp. 111-153, March 2007
Number of pages: 43 Posted: 11 Dec 2007
Andrew J. Leone, Andrew J. Leone, Steve Rock and Michael Willenborg
University of MiamiNorthwestern University, affiliation not provided to SSRN and University of Connecticut - Department of Accounting
Downloads 12 (735,849)
Citation 8
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Disclosure of Intended Use of Proceeds and Underpricing in Initial Public Offerings

Journal of Accounting Research, March 2007
Posted: 11 Jan 2007
Andrew J. Leone, Andrew J. Leone, Steve Rock and Michael Willenborg
University of MiamiNorthwestern University, University of Colorado at Boulder - Department of Accounting and University of Connecticut - Department of Accounting

Abstract:

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DIsclosure, Underpricing, IPO, Use of Proceeds

14.

Financial Statement Complexity and Bank Lending

The Accounting Review, Forthcoming. https://doi.org/10.2308/TAR-2019-0411; 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 47 Posted: 17 Jul 2018 Last Revised: 24 Jul 2021
Indraneel Chakraborty, Andrew J. Leone, Andrew J. Leone, Miguel Minutti-Meza and Matthew Phillips
University of Miami, University of MiamiNorthwestern University, University of Miami - Department of Accounting and University of Miami Business School
Downloads 382 (99,531)

Abstract:

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financial statement complexity, bank lending, debt contracting

15.

Accounting Irregularities and Executive Turnover in Founder-Managed Firms

Number of pages: 41 Posted: 18 Nov 2008
Andrew J. Leone, Andrew J. Leone and Michelle Liu
University of MiamiNorthwestern University and CUNY Hunter College
Downloads 369 (103,476)
Citation 8

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Entrenchment, Turnover, Founders, Restatements, IPO

16.
Downloads 328 (118,007)
Citation 2

14-Week Quarters

Number of pages: 50 Posted: 16 Jan 2009 Last Revised: 09 Jan 2011
Rick Johnston, Andrew J. Leone, Andrew J. Leone, Sundaresh Ramnath and Ya-Wen Yang
affiliation not provided to SSRN, University of MiamiNorthwestern University, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Downloads 254 (153,422)

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Market Efficiency, Analyst

14-Week Quarters

Number of pages: 48 Posted: 29 Aug 2009
Rick Johnston, Andrew J. Leone, Andrew J. Leone, Sundaresh Ramnath and Ya-Wen Yang
affiliation not provided to SSRN, University of MiamiNorthwestern University, University of Miami - Department of Accounting and Wake Forest University - Schools of Business
Downloads 74 (404,409)
Citation 2

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analysts, market efficiency, fiscal year

On the SEC's Enforcement Cooperation Program: A Regime Shift after 2010

Baruch College Zicklin School of Business Research Paper No. 2018-000
Number of pages: 67 Posted: 26 Apr 2018
Andrew J. Leone, Andrew J. Leone, Edward Xuejun Li and Michelle Liu
University of MiamiNorthwestern University, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Hunter College
Downloads 158 (237,704)
Citation 1

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SEC enforcement, Cooperation, Leniency, Prosecutorial discretion

On the SEC's 2010 Enforcement Cooperation Program

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 04 Sep 2020
Andrew J. Leone, Andrew J. Leone, Edward Xuejun Li and Michelle Liu‐Watts
University of MiamiNorthwestern University, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Hunter College
Downloads 87 (367,071)

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SEC enforcement, Cooperation, Leniency, Prosecutorial discretion, Restatement

18.

The Information Content of Timely Sales Disclosures: Evidence from the Retail Industry

Number of pages: 48 Posted: 23 Nov 2014
Yamin Hao, Yamin Hao, Andrew J. Leone, Andrew J. Leone and Liu Yang
University of MiamiUniversity of Alberta - School of Business, University of MiamiNorthwestern University and University of Miami
Downloads 196 (196,862)

Abstract:

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19.

In Living Color: Does In-Person Screening Affect Who Gets Hired?

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2020-38
Number of pages: 79 Posted: 09 Apr 2020
John Manuel Barrios, Laura M. Giuliano, Andrew J. Leone and Andrew J. Leone
Washington University in St. Louis - Olin Business School, University of Miami - School of Business Administration - Department of Economics and University of MiamiNorthwestern University
Downloads 153 (243,530)

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Job Matching, Screening, Signaling, Hiring, Networks, Imperfect Information, In-Person Interview, Academic Labor Market

20.

How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs

Contemporary Accounting Research, Forthcoming
Number of pages: 33 Posted: 26 Oct 2012
Andrew J. Leone, Andrew J. Leone, Sarah C. Rice, Joseph Weber and Michael Willenborg
University of MiamiNorthwestern University, Texas A&M University - Mays Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Connecticut - Department of Accounting
Downloads 128 (280,250)

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A Plain English Measure of Financial Reporting Readability

Kelley School of Business Research Paper No. 15-33
Posted: 06 Feb 2015 Last Revised: 13 Apr 2017
Samuel B. Bonsall, Andrew J. Leone, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Pennsylvania State University - Department of Accounting, University of MiamiNorthwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Abstract:

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Voluntary disclosure; Plain English Reporting; Textual Analysis; Regulation

A Plain English Measure of Financial Reporting Readability

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017, Kelley School of Business Research Paper No. 17-30
Posted: 14 Apr 2017
Samuel B. Bonsall, Andrew J. Leone, Andrew J. Leone, Brian P. Miller and Kristina M. Rennekamp
Pennsylvania State University - Department of Accounting, University of MiamiNorthwestern University, Indiana University - Kelley School of Business - Department of Accounting and SC Johnson Graduate School of Business

Abstract:

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Plain English Reporting; Textual Analysis; Regulation; Mandatory Disclosure

22.

Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements

The Accounting Review, Forthcoming
Posted: 07 Jan 2011 Last Revised: 02 Sep 2015
Karen M. Hennes, Andrew J. Leone, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, University of MiamiNorthwestern University and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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Corporate Governance, Restatements, Auditing, Dismissals

23.

The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover

Accounting Review, Vol. 83, No. 6, 2008
Posted: 09 Jan 2007 Last Revised: 13 May 2014
Karen M. Hennes, Andrew J. Leone, Andrew J. Leone and Brian P. Miller
University of Oklahoma - School of Accounting, University of MiamiNorthwestern University and Indiana University - Kelley School of Business - Department of Accounting

Abstract:

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CEO Turnover, restatements, CFO Turnover

24.

How Do Nonprofit Hospitals Manage Earnings?

Posted: 29 Jun 2005
Andrew J. Leone, Andrew J. Leone and R. Lawrence Van Horn
University of MiamiNorthwestern University and Vanderbilt University - Strategy and Business Economics

Abstract:

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Nonprofit hospital, GAAP, Earnings management

25.

Capitalization Versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures Versus R&D Outlays

Posted: 17 Feb 2002
S.P. Kothari, Ted E. Laguerre, Andrew J. Leone and Andrew J. Leone
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Analysis Group, Inc. and University of MiamiNorthwestern University

Abstract:

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R&D; Capitalization

26.

Earnings-Based Bonus Plans and Earnings Management by Business Unit Managers

Posted: 31 Mar 1997
Flora Guidry, Andrew J. Leone, Andrew J. Leone and Steve Rock
University of New Hampshire - Whittemore School of Business and Economics, University of MiamiNorthwestern University and University of Colorado at Boulder - Department of Accounting

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