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Indiana University Bloomington
Alva L. Prickett Chair and Professor of Accounting

PUBLISHED PAPERS

GUEST EDITORIALS

  1. "New Directions in Earnings Management and Financial Statement Fraud Research" European Accounting Review, 2016 (with I. De Beelde).

  2. "A Call for Papers: Earnings Management" Journal of Accounting and Public Policy, Spring 1998, 1:85-88.

REFEREED PUBLICATIONS

  1. Beneish, M. D., and Nichols, D. C. (2023). Identifying Overvalued Equity. Review of Financial Economics, in press.
  2. Beneish, M. D., Farber, D. B., Glendening, M., and Shaw, K. W. (2023). Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth. The Accounting Review, 98(5), 1-32.
  3. Beneish, M, D., Harvey, C., Tseng, A., and Vorst, P. (2022). Unpatented Innovation and Merger Synergies. Review of Accounting Studies, 27, 706–744.
  4. Beneish, M. D., and Vorst, P. (2022). The Cost of Fraud Prediction Errors. The Accounting Review, 97(6), 91-121.
  5. Beneish, M. D., Marshall, C., and Yang, J. (2017). Explaining CEO Retention in Misreporting Firms. Journal of Financial Economics, 123(3), 512–535.
  6. Beneish, M. D., Miller, B. P., and Yohn, T. L. (2015). Macroeconomic Evidence on the Impact of Mandatory IFRS Adoption on Equity and Debt Markets. Journal of Accounting and Public Policy, 34(1), 1-27.
  7. Beneish, M. D., Lee, C.M.C., and Nichols, D.C. (2015). In Short Supply: Equity Overvaluation and Short Selling. Journal of Accounting and Economics, 60(2-3), 33-57.
  8. Beneish, M. D., Lee, C.M.C., and Nichols, D. C. (2013). Earning Manipulation and Expected Returns. Financial Analysts Journal, 69(2), 57-82.
  9. Beneish, M. D., Press, E. G., and Vargus, M. E. (2012). Insider Trading and Earnings Management in Distressed Firms. Contemporary Accounting Research, 29(1), 191-220. 
  10. Beneish, M. D., Jansen, I., Lewis, M. F., and Stuart, N. V. (2008). Diversification to Mitigate Expropriation in the Tobacco Industry. The Journal of Financial Economics, 89(1), 136-157.
  11. Beneish, M. D., Billings, M. B., and Hodder, L. (2008). Internal Control Weaknesses and Information Uncertainty. The Accounting Review, 83(3), 665-703.
  12. Beneish, M. D., and Yohn, T. L. (2008). Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias. Journal of Accounting and Public Policy, 27(6), 433-443.
  13. Beneish, M. D., Hopkins, P. E., Jansen, I., and Martin, R. (2005). Do Auditor Resignations Reduce Uncertainty About the Quality of Firms’ Financial Reporting. Journal of Accounting and Public Policy, 24(5), 357-390. 
  14. Beneish, M. D., and Vargus, M. E. (2002). Insider Trading, Earnings Quality, and Accrual Mispricing. The Accounting Review, 77(4), 755-791.
  15. Beneish, M. D., and Whaley, R. E. (2002). S&P 500 Replacements. Journal of Portfolio Management, 29(1), 51-60.
  16. Beneish, M. D., Lee, C.M.C., and Tarpley, R. L. (2001). Contextual Fundamental Analysis in the Prediction of Extreme Returns. The Review of Accounting Studies, 6(2-3), 165-189.
  17.  Beneish, M. D. (2001). Earnings Management: A Perspective. Managerial Finance, 27(12), 3-17.
  18. Beneish, M. D. (1999). Incentives and Penalties Related to Earnings Overstatements That Violate GAAP. The Accounting Review, 74(4), 425-457.
  19. Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24-36.
  20. Beneish, M. D. (1998). Discussion of Are Accruals during Initial Public Offerings Opportunistic? Review of Accounting Studies, 3(1-2), 175-208.
  21. Beneish, M. D. (1997). Detecting GAAP Violation: Implications for Assessing Earnings Management Among Firms with Extreme Financial Performance. Journal of Accounting and Public Policy, 16(3), 271-309.
  22. Beneish, M. D., and Whaley, R. E. (1996). An Anatomy of the S&P Game: The Effect of Changing the Rules. Journal of Finance, 51(5), 1909-1930.
  23. Beneish, M. D., and Press, E. G. (1995). Interrelation Among Events of Default. Contemporary Accounting Research, 12(1), 57-84.
  24. Messod D. Beneish and M. J. Moore, "Nonprice Competition, Cost Shocks, and Profitability in the Airline Industry" Research in Transportation Economics,1994, 3:67-93.
  25. Messod D. Beneish and Eric Press, "Costs of Technical Violation of Accounting-Based Debt Covenants," The Accounting Review, April 1993, 68:233-257.
  26. Messod D. Beneish and Robert Chatov, "Corporate Codes of Conduct: Economic Determinants and Legal Implications for Auditors," Journal of Accounting and Public Policy, Spring 1993, 12:3-35.
  27. Messod D. Beneish, "The Effect of Regulatory Changes in the Airline Industry on Shareholders' Wealth," Journal of Law and Economics, October 1991, 34:395-430. Reprinted in Privatization and Globalization: The Changing Role of the State in Business, Edited by S.R. Mudambi, Northampton, MA: Edward Edgar Publishing, 2003.
  28. Messod D. Beneish, "Stock Prices and the Dissemination of Analysts' Recommendations" Journal of Business, July 1991, 64: 393-416.