Phillip C. Stocken

Dartmouth College - Tuck School of Business

Professor of Accounting

Hanover, NH 03755

United States

  • Dartmouth College - Tuck School of Business

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    • Tel: 603-646-2843
SCHOLARLY PAPERS

19

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159

CROSSREF CITATIONS

93

Scholarly Papers (19)

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1.

Strategic Consequences of Historical Cost and Fair Value Measurements

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 26 Mar 2007
Ricardo Ferreira Reis and Phillip C. Stocken
Catholic University of Portugal - FCEE-Catolica and Dartmouth College - Tuck School of Business
Downloads 2,619 (7,072)

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Historical cost, Fair value, Edgeworth-Bertrand game, Endogenous expectations

2.

Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts

Number of pages: 46 Posted: 02 Oct 2005 Last Revised: 08 Jul 2009
Amy P. Hutton and Phillip C. Stocken
Boston College - Carroll School of Management and Dartmouth College - Tuck School of Business
Downloads 2,059 (10,450)
Citation 72

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Management forecasts, reputation, voluntary disclosure

3.

Credibility of Management Forecasts

Downloads 2,022 ( 10,780)
Citation 136

Credibility of Management Forecasts

Rodney L. White Center for Financial Research Working Paper No. 07-02
Number of pages: 51 Posted: 27 May 2003
Jonathan L. Rogers and Phillip C. Stocken
University of Colorado at Boulder - Leeds School of Business and Dartmouth College - Tuck School of Business
Downloads 2,022 (10,568)
Citation 136

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voluntary disclosure, credibility, management forecasts, insider trading, litigation

Credibility of Management Forecasts

Posted: 15 Apr 2005
Jonathan L. Rogers and Phillip C. Stocken
University of Colorado at Boulder - Leeds School of Business and Dartmouth College - Tuck School of Business

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management forecast credibility, voluntary disclosure, management incentives, rational expectations

4.

An Analysis of Stock Recommendations

Downloads 1,646 ( 14,962)
Citation 19

An Analysis of Stock Recommendations

Number of pages: 33 Posted: 13 Jan 1999
Phillip C. Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group
Downloads 1,646 (14,700)
Citation 19

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An Analysis of Stock Recommendations

Posted: 23 Jan 2003
Phillip C. Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group

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5.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 882 (37,360)
Citation 3

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

6.

Forecasts and Earnings

Number of pages: 37 Posted: 26 May 2000
Paul E. Fischer, Paul E. Fischer and Phillip C. Stocken
University of Pennsylvania - Accounting DepartmentUniversity of Pennsylvania and Dartmouth College - Tuck School of Business
Downloads 637 (57,714)

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7.

Corporate Governance in a Competitive Environment

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 54 Posted: 11 Jun 2006
Richard C. Sansing and Phillip C. Stocken
Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business
Downloads 478 (82,505)
Citation 1

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Corporate governance, board of directors, internal controls, competition

8.

Accounting Standards, Regulatory Enforcement, and Innovation

Number of pages: 48 Posted: 10 Jan 2016 Last Revised: 16 May 2017
Volker Laux and Phillip C. Stocken
University of Texas at Austin - McCombs School of Business and Dartmouth College - Tuck School of Business
Downloads 402 (101,065)
Citation 17

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Accounting Standards, Regulatory Enforcement, Innovation, Manipulation

9.

Managerial Reporting, Overoptimism, and Litigation Risk

Downloads 298 (140,244)

Managerial Reporting, Overoptimism, and Litigation Risk

Tuck School of Business Working Paper No. 2011-87
Number of pages: 41 Posted: 27 May 2010 Last Revised: 21 Jun 2011
Volker Laux and Phillip C. Stocken
University of Texas at Austin - McCombs School of Business and Dartmouth College - Tuck School of Business
Downloads 298 (139,525)

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Disclosure, Overconfidence, Litigation Risk, Earnings Management

Managerial Reporting, Overoptimism, and Litigation Risk

Journal of Accounting & Economics (JAE), Forthcoming, Tuck School of Business Working Paper No. 2012-106
Posted: 06 Feb 2012
Volker Laux and Phillip C. Stocken
University of Texas at Austin - McCombs School of Business and Dartmouth College - Tuck School of Business

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Mandatory Disclosure, Litigation Risk, Overoptimism, Earnings Management

10.

Optimal Firm (Non-)Disclosure

Tuck School of Business Working Paper No. 2727737
Number of pages: 23 Posted: 05 Feb 2016
Patrick Hummel, John Morgan and Phillip C. Stocken
Google Inc., University of California, Berkeley - Economic Analysis & Policy Group and Dartmouth College - Tuck School of Business
Downloads 221 (188,381)
Citation 1

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Optimal contracts, disclosure policy, commitment

11.

Location of Decision-Rights Within Multinational Firms

Downloads 194 (212,561)
Citation 2

Location of Decision-Rights Within Multinational Firms

Journal of Accounting Research, Forthcoming
Number of pages: 58 Posted: 17 Jul 2013 Last Revised: 16 Nov 2013
Leslie A. Robinson and Phillip C. Stocken
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business
Downloads 194 (212,473)
Citation 2

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organizational structure, multinational, delegation, decentralization, decision-rights

Location of Decision-Rights within Multinational Firms

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Leslie A. Robinson and Phillip C. Stocken
Dartmouth College - Tuck School of Business and Dartmouth College - Tuck School of Business

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organizational structure, multinational, delegation, decentralization, decision-rights

12.

Persuasion Under Higher-Order Uncertainty

Tuck School of Business Working Paper No. 2656144
Number of pages: 56 Posted: 05 Sep 2015
Patrick Hummel, John Morgan and Phillip C. Stocken
Google Inc., University of California, Berkeley - Economic Analysis & Policy Group and Dartmouth College - Tuck School of Business
Downloads 188 (218,495)
Citation 3

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High-order uncertainty, persuasion, cheap talk, truth-telling, unraveling, full revelation

13.

Management Earnings Guidance as a Commitment Device

Tuck School of Business Working Paper No. 3837650
Number of pages: 63 Posted: 05 May 2021 Last Revised: 11 May 2022
Dirk E. Black, Brandon Gipper and Phillip C. Stocken
University of Nebraska at Lincoln - School of Accountancy, Stanford University Graduate School of Business and Dartmouth College - Tuck School of Business
Downloads 159 (251,912)

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management earnings forecast, guidance, commitment, performance

14.

Peer Learning, Strategic Experimentation, and Regulator Reputation

Number of pages: 58 Posted: 27 Dec 2021
Yi Chen, Kai Du, Phillip C. Stocken and Zhe Wang
Cornell University, Pennsylvania State University, Dartmouth College - Tuck School of Business and Pennsylvania State University
Downloads 106 (341,378)

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Misconduct; Collective Experimentation; Regulatory Uncertainty; Regulatory Discretion; Regulator Reputation

15.

Auditor Specialization and Information Spillovers

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 04 Apr 2022 Last Revised: 06 Apr 2022
Evgeny Petrov and Phillip C. Stocken
HKUST and Dartmouth College - Tuck School of Business
Downloads 100 (354,761)

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information spillovers, audit quality, auditor specialization, audit fees, PCAOB regulation

16.

Financial Reporting System Choice and Disclosure Management

Posted: 26 Apr 2004
Phillip C. Stocken and Robert E. Verrecchia
Dartmouth College - Tuck School of Business and University of Pennsylvania - Accounting Department

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Financial reporting system choice, reporting discretion, non-financial measures, resource allocation efficiency

17.

Credibility of Voluntary Disclosure

Posted: 27 Jun 2000
Phillip C. Stocken
Dartmouth College - Tuck School of Business

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18.

The Effects of Business Risk on Audit Pricing

Posted: 09 Jul 1999
Phillip C. Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group

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19.

The Effects of Endogenous Information Acquisition About Business Risk on Audit Pricing

A1.133 WP 187
Posted: 06 Dec 1997
Phillip C. Stocken and John Morgan
Dartmouth College - Tuck School of Business and University of California, Berkeley - Economic Analysis & Policy Group

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