Elaine Henry

• PhD (2005) Rutgers University (Accounting)
• MBA (1981) Harvard Business School (Finance)

• Board of Trustees Investment Committee Member
• Board of Trustees Nominating and Governance Committee Member
• Board of Trustees, Faculty Trustee Member
• Board of Trustees Finance Committee Member
• School of Business P&T Committee Member
• CFA Institute (Chartered Financial Analyst) University Affiliation Program Chair
• School of Business Nominating Committee Member
• School of Business Strategic Planning Committee Member
• Strategic Plan 2022 Steering Committee Member
• Academic Operations and Affairs Committee Member
• School of Business: Ethics Committee Member

• International Accounting Section of the American Accounting Association Chair of the Advisory Board of the International Accounting Section 2023-2025
• President 2019-20 - International Accounting Section of the American Accounting Association
• Vice-President Academic 2018-19 - International Accounting Section of American Accounting Association

• CFANY – CFA Society of New York (Fellow = N/A) Member
• CFA (Chartered Financial Analyst) Institute – CFA Institute (Fellow = N/A) Member
• AAA – American Accounting Association (Fellow = N/A) Member

Book

1. Pinto, J.; Henry, E.; Robinson, T.; Stowe, J.; Cohen, A. (2020). Equity Asset Valuation, CFA Investment Series. Wiley.

Book Chapter

1. Henry, E.; Leone, A. J. (2014). Measuring the tone of accounting and financial narrative. Communication and Language Analysis in the Corporate World (pp. 36--47). IGI Global.
2. Gordon, E. A.; Henry, E.; Palia, D. (2004). Related party transactions and corporate governance. Corporate Governance (pp. 1--27). Emerald Group Publishing Limited.

Conference Proceeding

1. Gordon, E. A.; Henry, E.; Palia, D. (2006). Related party transactions: associations with corporate governance and firm value. EFA 2004 Maastricht Meeting Paper \& AFA.
2. Gordon, E. A.; Henry, E.; Palia, D. (2004). Determinants of related party transactions and their impact on firm value. American Accounting Association 2004 Annual Conference Paper (pp. 1--60).

Journal Article

1. Henry, E. N.; Liu, F.; Yang, S. Y.; Zhu, X. (2023). Does Financial Statement Line-item Comparability Affect Analysts’ Forecasts?. Journal of Accounting, Auditing & Finance (vol. Online, pp. 36). Thousand Oaks, CA : Sage Publications.
2. Chen, J.; Henry, E.; Jiang, X. (2022). Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach. (vol. 187). Journal of Business Ethics.
   https://link.springer.com/article/10.1007/s10551-022-05107-z.
3. Henry, E.; Thewissen, J.; Torsin , W. (2021). International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness. European Accounting Review (pp. 1-35). European Accounting Review.
   https://doi.org/10.1080/09638180.2021.1963795.
4. Clor-Proell, S.; Brown, N.; Stubben, S.; White, B.; Blankespoor, E.; Gordon, E.; Gujarathi, M.; Henry, E.; Merkley , K.. Response to the FASB Invitation to Comment: Identifiable Intangible Assets and Subsequent Accounting for Goodwill. Accounting Horizons (no. 3 ed., vol. Vol 36, pp. 1-19). AAA Accounting Horizons.
5. Bai, X.; Fang, R.; Henry, E.; Hu, N. (2020). Supply chain hierarchical position and firms’ information quality. Journal of Financial Stability (vol. 51). Journal of Financial Stability (Springer).
   https://doi.org/10.1016/j.jfs.2020.100815.
6. Henry, E.; Peytcheva, M. (2020). Joint Effects of Boilerplate and Text Markup on the Judgments of Novice and Experienced Users of Financial Information. Behavioral Research in Accounting (1 ed., vol. 32, pp. 1-20). Behavioral Research in Accounting (AAA).
   http://dx.doi.org/10.2308/bria-52582.
7. Henry, E.; Hu, N.; Jiang, X. (2020). Relative Emphasis on Non-GAAP Earnings in Conference Calls: Determinants and Market Reaction. European Accounting Review (1 ed., vol. 29, pp. 169-197). European Accounting Review ( Informa UK Ltd).
   http://dx.doi.org/10.1080/09638180.2019.1664312.
8. Henry, E.; Peytcheva, M. (2018). Earnings-Announcement Narrative and Investor Judgment. Accounting Horizons (3 ed., vol. 32, pp. 123-143). Accounting Horizons (AAA) .
9. Gordon, E. A.; Henry, E.; Jorgensen, B. N.; Linthicum, C. L. (2017). Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies (2 ed., vol. 22, pp. 839-872). Review of Accounting Studies (Springer).
10. Ciesielski, J. T.; Henry, E. (2017). Accounting’s Tower of Babel: Key Considerations in Assessing Non-GAAP Earnings. Financial Analysts Journal (2 ed., vol. 73, pp. 34--50). Financial Analysts Journal (Routledge).
11. Henry, E.; Leone, J. A. (2016). Measuring qualitative information in capital markets research: Comparison of alternative methodologies to measure disclosure tone. Accounting Review (1 ed., vol. 91, pp. 153-178). The Accounting Review (AAA).
12. Gordon, E. A.; Henry, E.; Li, X.; Sun, L. (2014). Management Guidance Pre-and Post-Restatement. Journal of Business Finance \& Accounting (7-8 ed., vol. 41, pp. 867--892). Journal of Business Finance \& Accounting (Wiley).
13. Gordon, E. A.; Henry, E.; Peytcheva, M.; Sun, L. (2013). Discretionary disclosure and the market reaction to restatements. Review of Quantitative Finance and Accounting (1 ed., vol. 41, pp. 75--110). Review of Quantitative Finance and Accounting (Springer).
14. Yang, Y.; Henry, E. (2013). Does Multistandard Reporting Affect Analysts' Forecasts?. Journal of Corporate Accounting \& Finance (2 ed., vol. 24, pp. 55--67). Journal of Corporate Accounting \& Finance (Wiley) .
15. Henry, E.; Holzmann, O. J. (2012). Costly compliance with US GAAP: The private-company dilemma. Journal of Corporate Accounting \& Finance (3 ed., vol. 23, pp. 87--91). Journal of Corporate Accounting \& Finance (Wiley).
16. Henry, E.; Holzmann, O. J. (2012). Costs of accounting for goodwill: Accounting standards update 2011-08. Journal of Corporate Accounting \& Finance (2 ed., vol. 23, pp. 89--93). Journal of Corporate Accounting \& Finance (Wiley) .
17. Henry, E.; Holzmann, O. J. (2012). Lease accounting: Back to the future?. Journal of Corporate Accounting \& Finance (5 ed., vol. 23, pp. 71--75). Journal of Corporate Accounting \& Finance (Wiley) .
18. Henry, E.; Holzmann, O. J. (2012). Offsetting of assets and liabilities. Journal of Corporate Accounting \& Finance (4 ed., vol. 23, pp. 65--69). Journal of Corporate Accounting \& Finance (Wiley) .
19. Henry, E.; Gordon, E. A.; Reed, B.; Louwers, T. (2012). The role of related party transactions in fraudulent financial reporting. Journal of Forensic & Investigative Accounting (1 ed., vol. 4, pp. 186-213). Journal of Forensic & Investigative Accounting (NACVA).
20. Henry, E.; Holzmann, O. J. (2011). Conceptual framework revisions: Say goodbye to “Reliability” and “Stewardship”. Journal of Corporate Accounting \& Finance (3 ed., vol. 22, pp. 91--94). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
21. Henry, E.; Holzmann, O. J. (2011). EITF: Recent activity on business combinations disclosures, goodwill and deconsolidations. Journal of Corporate Accounting \& Finance (4 ed., vol. 22, pp. 99--104). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
22. Henry, E.; Holzmann, O. J. (2011). FASB's progress toward convergence: Expeditious but thoughtful. Journal of Corporate Accounting \& Finance (5 ed., vol. 22, pp. 97--100). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
23. Henry, E.; Holzmann, O. J. (2011). Lease accounting project reaches exposure draft stage. Journal of Corporate Accounting \& Finance (2 ed., vol. 22, pp. 65--70). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
24. Henry, E. (2011). Presentation of comprehensive income: another (small) step toward convergence. Journal of Corporate Accounting \& Finance (1 ed., vol. 23, pp. 85--90). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
25. Henry, E.; Holzmann, O. J. (2010). FAS 167: Progress in living with FASB interpretation no. 46 (R)?. Journal of Corporate Accounting \& Finance (4 ed., vol. 21, pp. 81--86). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
26. Henry, E.; Holzmann, O. J. (2010). FASB's busy 2010: A midyear review. Journal of Corporate Accounting \& Finance (1 ed., vol. 22, pp. 97--104). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
27. Henry, E.; Holzmann, O. J. (2010). Financial statement presentation of discontinued operations. Journal of Corporate Accounting \& Finance (2 ed., vol. 21, pp. 97--101). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
28. Henry, E.; Holzmann, O. J. (2010). LIFO costing for inventory: A key area of nonconvergence. Journal of Corporate Accounting \& Finance (5 ed., vol. 21, pp. 73--78). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
29. Henry, E.; Holzmann, O. J. (2009). Accounting hierarchies. Journal of Corporate Accounting \& Finance (6 ed., vol. 20, pp. 95--99). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
30. Henry, E.; Holzmann, O. J. (2009). Business combinations revisited: Assets and liabilities arising from contingencies. Journal of Corporate Accounting \& Finance (4 ed., vol. 20, pp. 83--87). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
31. Henry, E.; Holzmann, O. J. (2009). Contract-based revenue recognition. Journal of Corporate Accounting \& Finance (5 ed., vol. 20, pp. 77--81). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
32. Henry, E.; Holzmann, O. J. (2009). Convertible debt instruments that may be settled in cash. Journal of Corporate Accounting \& Finance (2 ed., vol. 20, pp. 105--110). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
33. Henry, E. (2009). Early adoption of SFAS No. 159: Lessons from games (almost) played. Accounting Horizons (2 ed., vol. 23, pp. 181--199). Accounting Horizons (AAA).
34. Henry, E.; Holzmann, O. J. (2009). FASB, IASB respond to financial crisis. Journal of Corporate Accounting \& Finance (3 ed., vol. 20, pp. 71--75). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
35. Frost, C. A.; Henry, E.; Lin, S. W.; Research Committee of the American Accounting Association’s International Accounting Section (2009). Response to the US Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07). Journal of International Accounting Research (2 ed., vol. 8, pp. 61--85).
36. Frost, C. A.; Henry, E.; Lin, S. W.; others (2009). Response to the US Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07). Journal of International Accounting Research (2 ed., vol. 8, pp. 61-85). Journal of International Accounting Research (AAA).
37. Henry, E.; Holzmann, O. J. (2009). The codification of US GAAP vs. IFRSs. Journal of Corporate Accounting \& Finance (1 ed., vol. 21, pp. 77--84). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
38. Henry, E.; Lin, S.; Yang, Y. (2009). The European-US “GAAP Gap”: IFRS to US GAAP Form 20-F Reconciliations. Accounting Horizons (2 ed., vol. 23, pp. 121--150). Accounting Horizons (AAA).
39. Henry, E.; Holzmann, O. J.; Yang, Y. (2008). Accounting for Convertible Debt Instruments. Journal of Corporate Accounting \& Finance (2 ed., vol. 19, pp. 87--91). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
40. Henry, E. (2008). Are investors influenced by how earnings press releases are written?. The Journal of Business Communication (4 ed., vol. 45, pp. 363--407). The Journal of Business Communications (SAGE Publications).
41. Henry, E.; Holzmann, O. J.; Yang, Y. (2008). Business combinations: Accounting standards converge. Journal of Corporate Accounting \& Finance (4 ed., vol. 19, pp. 73--80). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
42. Louwers, T. J.; Henry, E.; Reed, B. J.; Gordon, E. A. (2008). Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing (2 ed., vol. 2, pp. A10--A16). Current Issues in Auditing (AAA).
43. Henry, E.; Holzmann, O. J. (2008). Financial statement presentation. Journal of Corporate Accounting \& Finance (1 ed., vol. 20, pp. 79--83). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
44. Henry, E.; Holzmann, O. J.; Yang, Y. (2008). The recent credit crunch and GAAP. Journal of Corporate Accounting \& Finance (5 ed., vol. 19, pp. 89--94). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
45. Gordon, E. A.; Henry, E.; Louwers, T. J.; Reed, B. J. (2007). Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons (1 ed., vol. 21, pp. 81-102). Accounting Horizons (AAA).
46. Henry, E.; Holzmann, O. J.; Yang, Y. (2007). Fair value measurements: The next step. Journal of Corporate Accounting \& Finance (6 ed., vol. 18, pp. 89--94). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
47. Henry, E.; Holzmann, O. J.; Yang, Y. (2007). Financial statement impact of SFAS 158. Journal of Corporate Accounting \& Finance (4 ed., vol. 18, pp. 77--81). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
48. Henry, E.; Yang, Y. (2007). Making the right comparisons: Novartis AG. Issues in Accounting Education (4 ed., vol. 22, pp. 721--733). Issues in Accounting Education (AAA).
49. Henry, E.; Holzmann, O. J.; Yang, Y. (2007). Mitigating the volatility of reported earnings: SFAS 159. Journal of Corporate Accounting \& Finance (5 ed., vol. 18, pp. 85--88). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
50. Henry, E.; Holzmann, O. J.; Yang, Y. (2007). Tracking the lease accounting project. Journal of Corporate Accounting \& Finance (1 ed., vol. 19, pp. 73--76). Wiley Subscription Services, Inc., A Wiley Company Hoboken.
51. Henry, E.; Lin, S. W.; Yang, Y. (2007). Weak signal: Evidence of IFRS and US GAAP convergence from Nokia's 20-F reconciliations. Issues in Accounting Education (4 ed., vol. 22, pp. 709--720). Issues in Accounting Education (AAA).
52. Henry, E. (2006). Market reaction to verbal components of earnings press releases: Event study using a predictive algorithm. Journal of Emerging Technologies in Accounting (1 ed., vol. 3, pp. 1--19). Journal of Emerging Technologies in Accounting (AAA).
53. Gordon, E. A.; Henry, E. (2005). Related party transactions and earnings management. Available at SSRN 612234.

Monograph, 2019 update of 2016 publication

1. Henry, E.. Related Party Transactions, Bloomberg BNA Accounting Policy & Practice Portfolio 5148-3rd by Elaine Henry. Published by Tax Management Inc., a BNA Company . Bloomberg BNA.

Other

1. Henry, E.. Related Party Transactions, Bloomberg BNA Accounting Policy & Practice Portfolio 5148-3rd by Elaine Henry. Published by Tax Management Inc., a BNA Company . Bloomberg BNA.
2. Robinson, T. R.; Henry, E.; Pirie, W. L.; Broihahn, M. A. (2015). International financial statement analysis. John Wiley \& Sons.