Phillip C. Stocken

Dartmouth College - Tuck School of Business

Professor of Accounting

Hanover, NH 03755

United States

SCHOLARLY PAPERS

19

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Top 4,764

in Total Papers Downloads

12,011

SSRN CITATIONS
Rank 5,277

SSRN RANKINGS

Top 5,277

in Total Papers Citations

159

CROSSREF CITATIONS

93

Scholarly Papers (19)

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.
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.
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
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

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.
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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