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Michael Timothy Dugan

Professor

  • 326 Citations
  • 9 h-Index
1988 …2019
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Research Output 1988 2019

  • 326 Citations
  • 9 h-Index
  • 36 Article
  • 1 Chapter
Chapter
22 Citations (Scopus)

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 proceeding › Chapter

Bankruptcy prediction
Prediction model
Bankruptcy
Financial distress
Accounting research
Article
9 Citations (Scopus)

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 journal › Article

Internal control
Audit
Outrage
Control Theory
Scandal

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

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

Research output: Contribution to journal › Article

Financial leverage
Elasticity
Systematic risk
1 Citation (Scopus)

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 journal › Article

Operating leverage
Cost of equity capital
Earnings growth
Systematic risk
Managers
12 Citations (Scopus)

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

Dugan, M. T. & Shriver, K. A., Jan 1 1992, In : Financial Review. 27, 2, p. 309-321 13 p.

Research output: Contribution to journal › Article

Operating leverage
Coefficients
Systematic risk
Industry
1 Citation (Scopus)

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 journal › Article

Pensions
Sarbanes-Oxley Act
Sarbanes-Oxley Act of 2002
Expenses
Manipulation
2 Citations (Scopus)

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 journal › Article

Empirical investigation
Audit

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 journal › Article

Trade-offs
Financial leverage
Operating leverage
Switching regression
Methodology
5 Citations (Scopus)

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 journal › Article

Trade-offs
Financial leverage
Operating leverage
Empirical results
Coefficients
1 Citation (Scopus)

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 journal › Article

Internal rate of return
Simulation
2 Citations (Scopus)

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 journal › Article

Elites
Relative importance
Public institutions
64 Citations (Scopus)

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 journal › Article

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 journal › Article

coach
Values
1 Citation (Scopus)

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 journal › Article

management
student
decision making
performance
stakeholder
1 Citation (Scopus)

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 journal › Article

Profitability
Internal rate of return
Methodology
Rate of return
Computer simulation
3 Citations (Scopus)

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 journal › Article

1 Citation (Scopus)

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 journal › Article

Inclusion
Finance
Fairness
Journal quality
Elites

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 1 2018, In : Advances in Accounting. 41, p. 97-113 17 p.

Research output: Contribution to journal › Article

Conditional probability
Elites
Graduation
Productivity
Benchmarking
1 Citation (Scopus)

Liability of foreignness: The impact of elimination of the reconciliation requirement on international asset allocation by u.s. investors

Dugan, M. T., Turner, E. H. & Wheatley, C. M., Jun 1 2018, In : Journal of International Accounting Research. 17, 2, p. 75-95 21 p.

Research output: Contribution to journal › Article

Investors
Reconciliation
Asset allocation
Liability of foreignness
Securities and Exchange Commission

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 journal › Article

Financial health
Discount rate
Pensions
Z-score
Bankruptcy
2 Citations (Scopus)

Measuring the financial impact of environmental regulations on the trucking industry

Dugan, M. T., Turner, E. H., Thompson, M. A. & Murray, S. M., Oct 1 2017, In : Research in Accounting Regulation. 29, 2, p. 152-158 7 p.

Research output: Contribution to journal › Article

regulation
industry
environmental protection
firm
examination

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 journal › Article

Predictability
Cash flow
Pension accounting
Pensions
Investors
3 Citations (Scopus)

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 journal › Article

Earnings management
Electric utilities
Rate regulation
Industry
Electricity
13 Citations (Scopus)

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 journal › Article

Economics
Systematic risk
Revenue
Leverage
Industry
4 Citations (Scopus)

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 journal › Article

Teaching
reconciliation
comprehension
student
Cash flow
16 Citations (Scopus)

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 journal › Article

Market response
Bankruptcy
Anticipation
1 Citation (Scopus)

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 journal › Article

Water
Cash flow
8 Citations (Scopus)

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 journal › Article

Value relevance
Stock options
Expenses
Empirical evidence
Investors

THE EFFECT OF TRADING IN EIGHTHS ON SECURITY RETURN BEHAVIOR

Ingram, R. W., Stone, M. S. & Dugan, M. T., Jan 1 1994, In : Journal of Business Finance & Accounting. 21, 3, p. 409-427 19 p.

Research output: Contribution to journal › Article

Security returns
Market model
Securities and Exchange Commission
Market index
Lag
9 Citations (Scopus)

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

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

Research output: Contribution to journal › Article

Industry
Operating leverage
Accounting data
Finance
43 Citations (Scopus)

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 journal › Article

Professional practice
Accounting research
Executive education
Task force
Textbooks
3 Citations (Scopus)

The impact of different accounting reporting methods on the informativeness of research and development costs: IFRS compared to U.S. GAAP

Dugan, M. T., McEldowney, J. E., Turner, E. H. & Wheatley, C. M., Dec 1 2016, In : Review of Pacific Basin Financial Markets and Policies. 19, 4, 1650025.

Research output: Contribution to journal › Article

Informativeness
International Financial Reporting Standards
Costs
Indirect effects
Direct effect
91 Citations (Scopus)

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 journal › Article

Bankruptcy prediction
Prediction model
Financial distress
Bankruptcy
Industry

The measurement of real-asset determinants of systematic risk and the likelihood of receipt of uncertainty qualifications

Dugan, M. T., Jan 1 1991, In : Journal of Economic and Social Measurement. 17, 3-4, p. 203-215 13 p.

Research output: Contribution to journal › Article

qualification
assets
uncertainty
determinants
5 Citations (Scopus)

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

Dugan, M. T. & Forsyth, T. B., Jan 1 1995, In : Financial Review. 30, 3, p. 507-527 21 p.

Research output: Contribution to journal › Article

Prediction markets
Stock market
Bankruptcy
Financial statements
Stock returns
2 Citations (Scopus)

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 journal › Article

audit
census
utilization
planning

Unobservable parameters and conditional estimates of internal rate of return

Fritsche, S. R. & Dugan, M. T., Oct 5 2009, In : Academy of Accounting and Financial Studies Journal. 13, 2, p. 1-17 17 p.

Research output: Contribution to journal › Article

Internal rate of return
Cash flow
Estimation error
Evaluation
Decision maker