Michael Timothy Dugan

Professor

  • 351 Citations
  • 9 h-Index
1988 …2020

Research output per year

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Research Output

  • 351 Citations
  • 9 h-Index
  • 37 Article
  • 1 Chapter
  • 1 Review article
2020
2019

CEO compensation, portfolio holdings and strategic investments

Lord, R. A., Saito, Y., Nicholson, J. R. & Dugan, M. T., Sep 19 2019, In : Journal of Financial Economic Policy. 12, 1, p. 137-160 24 p.

Research output: Contribution to journalArticle

Estimating the implied discount rate: An application to multi-year nfl trades of draft picks

Taylor, G. K., Medcalfe, S. K., Dugan, M. T. & Ezell, R., Jan 1 2019, In : Journal of Economic and Social Measurement. 43, 3-4, p. 199-222 24 p.

Research output: Contribution to journalArticle

Inclusion fairness in accounting, finance, and management: An investigation of A-star publications on the ABDC journal list

Grossmann, A., Mooney, L. & Dugan, M. T., Feb 1 2019, In : Journal of Business Research. 95, p. 232-241 10 p.

Research output: Contribution to journalArticle

1 Scopus citations
2018

An additional analysis of estimation techniques for the degree of financial leverage

Stelk, S., Park, S. H., Medcalfe, S. & Dugan, M. T., Sep 2 2018, In : Review of Financial Economics. 36, 3, p. 220-231 12 p.

Research output: Contribution to journalArticle

1 Scopus citations

A reconsideration of operating-financial leverage tradeoff hypothesis

Dugan, M. T., Medcalfe, S. K. & Park, S. H., Nov 5 2018, In : Journal of Financial Economic Policy. 10, 4, p. 473-483 11 p.

Research output: Contribution to journalArticle

1 Scopus citations

Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals

Taylor, G. K., Brasel, K. R., Dawkins, M. C. & Dugan, M. T., Jun 2018, In : Advances in Accounting. 41, p. 97-113 17 p.

Research output: Contribution to journalArticle

1 Scopus citations
2017
2 Scopus citations

Pension accounting reform and future cash flow predictability

Dugan, M. T., Turner, E. H. & Wheatley, C. M., Jan 1 2017, In : Journal of Financial Economic Policy. 9, 1, p. 86-108 23 p.

Research output: Contribution to journalArticle

2016

Assessing the Elite Publication Benefits of Academic Pedigree: A Joint Examination of PhD Institution and Employment Institution

Wieland, M. M., Dawkins, M. C. & Dugan, M. T., Dec 1 2016, In : Accounting Perspectives. 15, 4, p. 269-309 41 p.

Research output: Contribution to journalArticle

2 Scopus citations

Ethical issues related to earnings management: An instructional case

Dugan, M. T., Knox, P. S. & Taylor, G., Jan 1 2016, In : Journal of the International Academy for Case Studies. 22, 4, p. 84-89 6 p.

Research output: Contribution to journalArticle

1 Scopus citations

Management of pension discount rate and financial health

Diane Parker, P., Swanson, N. J. & Dugan, M. T., Jan 1 2016, In : Journal of Financial Economic Policy. 8, 2, p. 142-162 21 p.

Research output: Contribution to journalArticle

4 Scopus citations
2015

An additional analysis on operating leverage estimation methods

Stelk, S., Park, S. H. & Dugan, M. T., May 5 2015, In : Journal of Financial Economic Policy. 7, 2, p. 180-188 9 p.

Research output: Contribution to journalArticle

3 Scopus citations
2013

The Differential Value Relevance of S&P's Core Earnings Versus GAAP Earnings: The Role of Stock Option Expense

Wieland, M. M., Dawkins, M. C. & Dugan, M. T., Jan 1 2013, In : Journal of Business Finance and Accounting. 40, 1-2, p. 55-81 27 p.

Research output: Contribution to journalArticle

9 Scopus citations
2012

Rate regulation of U.S. electric utilities: Does it deter earnings management?

Hughes, K. E., Johnston, J. A., Omonuk, J. B. & Dugan, M. T., Jun 1 2012, In : Advances in Accounting. 28, 1, p. 49-63 15 p.

Research output: Contribution to journalArticle

3 Scopus citations
2011

An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation

Parker, P. D., Swanson, N. J. & Dugan, M. T., Dec 1 2011, In : Advances in Accounting. 27, 2, p. 233-241 9 p.

Research output: Contribution to journalArticle

1 Scopus citations
2009

Evaluating models of the relationship between accounting profitability measures and internal rate of return

Fritsche, S. R. & Dugan, M. T., Mar 1 2009, In : Journal of Applied Business Research. 25, 2, p. 17-30 14 p.

Research output: Contribution to journalArticle

1 Scopus citations

The impact of academic accounting research on professional practice: An analysis by the AAA research impact task force

Moehrle, S. R., Anderson, K. L., Ayres, F. L., Bolt-Lee, C. E., Debreceny, R. S., Dugan, M. T., Hogan, C. E., Maher, M. W. & Plummer, E., Dec 1 2009, In : Accounting Horizons. 23, 4, p. 411-456 46 p.

Research output: Contribution to journalArticle

45 Scopus citations

Unobservable parameters and conditional estimates of internal rate of return

Fritsche, S. R. & Dugan, M. T., 2009, In : Academy of Accounting and Financial Studies Journal. 13, 2, p. 1-17 17 p.

Research output: Contribution to journalArticle

2005

A century of debate for internal controls and their assessment: A study of reactive evolution

Heier, J. R., Dugan, M. T. & Sayers, D. L., Nov 1 2005, In : Accounting History. 10, 3, p. 39-70 32 p.

Research output: Contribution to journalArticle

10 Scopus citations
2003

RE-ESTIMATIONS OF THE ZMIJEWSKI AND OHLSON BANKRUPTCY PREDICTION MODELS

Grice, J. S. & Dugan, M. T., Dec 1 2003, Advances in Accounting. p. 77-93 17 p. (Advances in Accounting; vol. 20).

Research output: Chapter in Book/Report/Conference proceedingChapter

23 Scopus citations

Systematic risk and revenue volatility

Griffin, H. F. & Dugan, M. T., Jun 1 2003, In : Journal of Financial Research. 26, 2, p. 179-189 11 p.

Research output: Contribution to journalArticle

13 Scopus citations
2001

The limitations of bankruptcy prediction models: Some cautions for the researcher

Grice, J. S. & Dugan, M. T., Jan 1 2001, In : Review of Quantitative Finance and Accounting. 17, 2, p. 151-166 16 p.

Research output: Contribution to journalArticle

98 Scopus citations
1997

A simulation-based investigation of errors in accounting-based surrogates for internal rate of return

Fritsche, S. R. & Dugan, M. T., Jul 1 1997, In : Journal of Business Finance and Accounting. 24, 6, p. 781-802 22 p.

Research output: Contribution to journalArticle

1 Scopus citations
1995

The Relationship between Bankruptcy Model Predictions and Stock Market Perceptions of Bankruptcy

Dugan, M. T. & Forsyth, T. B., Aug 1995, In : Financial Review. 30, 3, p. 507-527 21 p.

Research output: Contribution to journalArticle

5 Scopus citations
1994

An Empirical Investigation of the Relationship between Audit Structure and Client Attributes

Tuntiwongpiboon, N. & Dugan, M. T., Jan 1 1994, In : Journal of Accounting, Auditing & Finance. 9, 2, p. 225-247 23 p.

Research output: Contribution to journalArticle

2 Scopus citations

A re-examination of the operating leverage-financial leverage tradeoff hypothesis

Dugan, M. T., Minyard, D. H. & Shriver, K. A., Jan 1 1994, In : Quarterly Review of Economics and Finance. 34, 3, p. 327-334 8 p.

Research output: Contribution to journalArticle

7 Scopus citations

THE EFFECT OF TRADING IN EIGHTHS ON SECURITY RETURN BEHAVIOR

Ingram, R. W., Stone, M. S. & Dugan, M. T., Apr 1994, In : Journal of Business Finance & Accounting. 21, 3, p. 409-427 19 p.

Research output: Contribution to journalArticle

1992

An Empirical Comparison of Alternative Methods for the Estimation of the Degree of Operating Leverage

Dugan, M. T. & Shriver, K. A., May 1992, In : Financial Review. 27, 2, p. 309-321 13 p.

Research output: Contribution to journalArticle

14 Scopus citations
1991

Teaching the Statement of Cash Flows

Dugan, M. T., Gup, B. E. & Samson, W. D., Jan 1 1991, In : Journal of Accounting Education. 9, 1, p. 33-52 20 p.

Research output: Contribution to journalArticle

4 Scopus citations
1990

ASSESSING THE INFORMATION CONTENT OF NARRATIVE DISCLOSURES IN EXPLAINING BANKRUPTCY

Tennyson, B. M., Ingram, R. W. & Dugan, M. T., Jan 1 1990, In : Journal of Business Finance & Accounting. 17, 3, p. 391-410 20 p.

Research output: Contribution to journalArticle

67 Scopus citations

The utilization of the census x-ll model for audit planning purposes

Dugan, M. T., Shriver, K. A. & Wilson, A. C., Jan 1 1990, In : Journal of Economic and Social Measurement. 16, 4, p. 185-197 13 p.

Research output: Contribution to journalArticle

2 Scopus citations
1989

Fasb statement 33 data base: Compositional characteristics, potential uses, and sources of measurement error

Dugan, M. T. & Shriver, K. A., Jan 1 1989, In : Journal of Economic and Social Measurement. 15, 1, p. 27-36 10 p.

Research output: Contribution to journalArticle

3 Scopus citations

The Effects of Estimation Period, Industry, and Proxy on the Calculation of the Degree of Operating Leverage

Dugan, M. T. & Shriver, K. A., Feb 1989, In : Financial Review. 24, 1, p. 109-122 14 p.

Research output: Contribution to journalArticle

9 Scopus citations
1988

The Association Between Probabilities of Bankruptcy and Market Responses—A Test of Market Anticipation

Zavgren, C. V., Dugan, M. T. & Reeve, J. M., Jan 1 1988, In : Journal of Business Finance & Accounting. 15, 1, p. 27-45 19 p.

Research output: Contribution to journalArticle

17 Scopus citations

The cash flow statement: The tip of an iceberg

Gup, B. E. & Dugan, M. T., Jan 1 1988, In : Business Horizons. 31, 6, p. 47-50 4 p.

Research output: Contribution to journalArticle

1 Scopus citations