Karl A. Muller

Department	Accounting
Position	Faculty
PSU profile	https://directory.smeal.psu.edu/kam23
OpenAlex	A5088940169
Works (OpenAlex)	34
Citations	1787
h-index	15
Match confidence	high

Top works

• The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999) - Journal of Accounting and Economics - cites: 341
• The reliability of investment property fair value estimates (2000) - Journal of Accounting and Economics - cites: 244
• External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002) - Journal of Accounting Research - cites: 160
• Market uncertainty and the importance of media coverage at earnings announcements (2019) - Journal of Accounting and Economics - cites: 149
• Asymmetric timeliness tests of accounting conservatism (2007) - Review of Accounting Studies - cites: 143
• Pension plan accounting estimates and the freezing of defined benefit pension plans (2010) - Journal of Accounting and Economics - cites: 128
• Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations (2006) - Journal of Accounting and Economics - cites: 107
• Are Credit Ratings More Rigorous for Widely Covered Firms? (2018) - The Accounting Review - cites: 93
• An examination of the voluntary recognition of acquired brand names in the United Kingdom (1999) - Journal of Accounting and Economics - cites: 79
• The Market Valuation of IAS versus U.S. GAAP Accounting Measures using Form 20-F Reconciliations (1998) - SSRN Electronic Journal - cites: 71
• Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry (2011) - Management Science - cites: 49
• External Monitoring of Property Appraisal Estimates and Information Asymmetry (2002) - SSRN Electronic Journal - cites: 45
• INFORMATION ASYMMETRY AND CROSS-SECTION VARIATION IN INSIDER TRADING† (2006) - SSRN Electronic Journal - cites: 33
• Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry (2008) - RePEc: Research Papers in Economics - cites: 32
• State Pension Accounting Estimates and Strong Public Unions (2019) - Contemporary Accounting Research - cites: 22
• Investor Reaction to SPACs’ Voluntary Disclosures (2023) - The Accounting Review - cites: 15
• Offensive disclosure: How voluntary disclosure can increase returns from insider trading (2015) - eYLS (Yale Law School) - cites: 14
• Information Asymmetry Surrounding SFAS 142 Goodwill Impairments (2010) - SSRN Electronic Journal - cites: 12
• Do Rating Agencies Behave Defensively for Higher Risk Issuers? (2022) - Management Science - cites: 10
• Strategic Disclosure of 10b5-1 Trading Plans (2011) - SSRN Electronic Journal - cites: 10
• An Examination of the Voluntary Recognition of Acquired Brand Names in the United Kingdom (1998) - SSRN Electronic Journal - cites: 9
• On the validity of asymmetric timeliness measures of accounting conservatism (2022) - Review of Accounting Studies - cites: 9
• Credit Rating Adjustments Prior to Default and Recovery Rates (2016) - - cites: 7
• The Relative Informativeness of Fair Value Versus Historical Cost Amounts for Long-Lived Tangible Assets (1998) - SSRN Electronic Journal - cites: 3
• Management in Emerging Markets (2010) - - cites: 2

Topics

Smeal co-authors

• Samuel Burton Bonsall - 4 co-author work(s)