
Michael Smith
Associate Professor, Accounting
Education
PhD, Stanford University, 1998
BS, University of Pennsylvania, 1984
Publications
Smith, M. (2021). “Monetizing Virtuous Employees”, Accounting, Organizations and Society
Levine, C., Smith, M. (2019). “Clawbacks and Earnings Management”, Journal of Management Accounting Research, 31 (3), 129-151
Smith, M. (2015). “Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms”, Contemporary Accounting Research, 32 (2), 485-+
Smith, M. (2015). “Shareholders’ preference for excessively risky projects, equilibrium debt contracts, and bailouts”, Journal of Accounting and Public Policy, 34 (3), 244-266
Narayanan, V., Smith, M. (2013). “Competition and Cost Accounting”,
Levine, C., Smith, M. (2011). “Critical Accounting Policy Disclosures”, Journal of Accounting, Auditing & Finance, 26 (1), 39-76
Smith, M. (2010). “Geeksploitation: Optimism and Monitoring-Aversion in Agency Relationships”, Journal of Management Accounting Research, 22 (1), 133-156
Smith, M. (2007). “Accounting Conservatism and Real Options”, Journal of Accounting, Auditing & Finance, 22 (3), 449-467
Francis, J., Smith, M. (2005). “A reexamination of the persistence of accruals and cash flows”, Journal of Accounting Research, 43 (3), 413-451
Levine, C., Smith, M. (2004). “Information Externalities, Underinvestment, and Organizational Remedies”, Journal of Accounting, Auditing & Finance, 19 (4), 435-455
Levine, C., Smith, M. (2003). “Ex Post Voluntary Disclosure Strategies for Insiders”, Contemporary Accounting Research, 20 (4), 719-746
Levine, C., Smith, M. (2003). “Information dissemination by insiders in equilibrium”, Journal of Financial Markets, 6 (1), 23-47
Smith, M. (2002). “Tax and Incentive Trade-Offs in Multinational Transfer Pricing”, Journal of Accounting, Auditing & Finance, 17 (3), 209-236
Smith, M. (2002). “Gaming Nonfinancial Performance Measures”, Journal of Management Accounting Research, 14 (1), 119-133
Smith, M. (2002). “Ex Ante and Ex Post Discretion over Arm’s Length Transfer Prices”, The Accounting Review, 77 (1), 161-184
Narayanan, V., Smith, M. (2000). “Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices”, Contemporary Accounting Research, 17 (3), 497-529