Selected Publications
Per Olsson
Associate Professor of Accounting
Ph.D. Stockholm School of Economics 1998

“Estimation Sample Selection for Discretionary Accruals Models”, with Fran k Ecker, Jennifer Francis and Katherine Schipper. 2013. Journal of Accounting and Economics 56 (2013): 190‐211.

“Direct and Mediated Associations Among Earnings Quality, Information Asymmetry and the Cost of Equity,” with Neil Bhattacharya, Frank Ecker and Katherine Schipper.  The Accounting Review 87 (2012): 449-482.

“Discussion of Contagion of Accounting Methods:  Evidence from Stock Option Expensing,” Review of Accounting Studies 15 (2010): 658-662.

"Voluntary Disclosure, Earnings Quality, and Cost of Capital," with Jennifer Francis and Dhananjay Nanda. 2008. Journal of Accounting Research 46: 53-99.

“Earnings Quality,” with Jennifer Francis and Katherine Schipper. Foundations and Trends in Accounting, Vol. 1, No. 4, 2008: 259–340.

“Discussion of Inventory Policy, Accruals Quality and Information Risk.”  Review of Accounting Studies 13 (2008): 411-417.

"Information Uncertainty and Post-Earnings-Announcement-Drift," with Jennifer Francis, Ryan LaFond, and Katherine Schipper. 2007. Journal of Business, Finance and Accounting 34: 403-433

"A Returns-Based Representation of Earnings Quality," with Frank Ecker, Jennifer Francis, Irene Kim, and Katherine Schipper. 2006. The Accounting Review 81: 749-780. Click here to access the daily AQfactor returns used in this study.

"The Market Pricing of Accruals Quality," with Jennifer Francis, Ryan LaFond, and Katherine Schipper. 2005. Journal of Accounting and Economics 39: 295-327.

"Costs of Equity and Earnings Attributes," with Jennifer Francis, Ryan LaFond and Katherine Schipper. 2004. The Accounting Review 79: 967-1010.

"The Profitability and Pricing of Major Customers," with Marty Gosman, Patricia Kelly, and Terry Warfield. 2004. Review of Accounting Studies 9: 117-139.

"An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values," with Hollis Ashbaugh. 2002. The Accounting Review 77: 107-126.

"Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates," with Jennifer Francis and Dennis Oswald. 2000. Journal of Accounting Research 38: 45-70.