Journal Articles

• Segal, D., Rubin, A. and Segal, B. (2019) "Analysts’ ability and reaction to non-earnings news", Journal of Financial and Quantitative Analysis
• Rubin, A. and Segal, D. (2019) "Directors skill and financial reporting quality", Journal of Business Finance & Accounting, 46, 3-4, 457-493
• Rubin, A., Segal, B. and Segal, D. (2017) "The Interpretation of unanticipated news arrival and analysts’ skill", Journal of Financial and Quantitative Analysis, 52, 4, 1491-1518
• Segal, B. and Segal, D. (2016) "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling", Review of Accounting Studies, 21, 4, 1203-1244
• Bhat, G., Callen, J. L. and Segal, D. (2016) "Testing the transparency implications of mandatory IFRS adoption : the spread/maturity relation of credit default swaps", Management Science, 62, 12, 3472-3493
• Rubin, A. and Segal, D. (2015) "The effects of economic growth on income inequality in the US", Journal of Macroeconomics, 45, 258-273
• Bhat, G., Callen, J. L. and Segal, D. (2014) "Credit risk and IFRS : the case of credit default swaps", Journal of Accounting, Auditing & Finance, 29, 2, 129-162
• Callen, J. L. and Segal, D. (2013) "An analytical and empirical measure of the degree of conditional conservatism", Journal of Accounting, Auditing & Finance, 28, 3, 215-242
• Callen, J. L., Gavious, I. and Segal, D. (2010) "The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication", Journal of Contemporary Accounting & Economics, 6, 2, 61-76
• Callen, J. L. and Segal, D. (2010) "A variance decomposition primer for accounting research", Journal of Accounting, Auditing & Finance, 25, 1, 121-142
• Callen, J. L., Segal, D. and Hope, O. (2010) "The pricing of conservative accounting and the measurement of conservatism at the firm-year level", Review of Accounting Studies, 15, 1, 145-178
• Callen, J. L., Livnat, J. and Segal, D. (2009) "The impact of earnings on the pricing of credit default swaps", The Accounting Review, 84, 5, 1363-1394
• Callen, J. L., Robb, S. W. G. and Segal, D. (2008) "Revenue manipulation and restatements by loss firms", Auditing : A Journal of Practice & Theory, 27, 2, 1-29
• King, M. R. and Segal, D. (2008) "Market segmentation and equity valuation : comparing Canada and the United States", Journal of International Financial Markets, Institutions and Money, 18, 3, 245-258
• King, M. R. and Segal, D. (2008) "The long-term effects of cross-listing, investor recognition, and ownership structure on valuation", Review of Financial Studies, 22, 6, 2393-2421
• Segal, D. and King, M. (2008) "Which Canadian firms benefit most from cross-listing on a U.S. stock exchange?", Canadian Investment Review, 24-30
• Callen, J. L., Livnat, J. and Segal, D. (2006) "The information content of SEC filings and information environment : a variance decomposition analysis", The Accounting Review, 81, 5, 1017-1043
• Callen, J. L., Livnat, J. and Segal, D. (2006) "Accounting restatements : are they always bad news for investors?", The Journal of Investing, 15, 3, 57-68
• Callen, J. L. and Segal, D. (2005) "Empirical tests of the Feltham–Ohlson (1995) model", Review of Accounting Studies, 10, 4, 409-429
• Callen, J. L., Hope, O. and Segal, D. (2005) "Domestic and foreign earnings, stock return variability, and the impact of investor sophistication", Journal of Accounting Research, 43, 3, 377-412
• Callen, J. L. and Segal, D. (2004) "Do accruals drive firm-level stock returns? A variance decomposition analysis", Journal of Accounting Research, 42, 3, 527-560
• Greene, W. H. and Segal, D. (2004) "Profitability and efficiency in the U.S. life insurance industry", Journal of Productivity Analysis, 21, 3, 229-247
• Dan Segal (2003) "A multi-product cost study of the U.S. life insurance industry", Review of Quantitative Finance and Accounting, 20, 2, 169-186
• Segal, D. and King, M. (2003) "Corporate governance, international cross listing and home bias", Canadian Investment Review, 8-19
• Dan Segal (2002) "An economic analysis of life insurance company expenses", North American Actuarial Journal, 6, 4, 81-94