Samuel Burton Bonsall

Color portrait of Samuel Bonsall

Associate Professor of Accounting

Office Address 373 Business Building
Phone Number 814-865-4572
Email Address sbb151@psu.edu

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Expertise

Credit rating agencies
Debt markets
Textual analysis
Business media

Education

Ph D, Accounting, The Pennsylvania State University, 2012

MS, Accounting, The Pennsylvania State University, 2004

BS, Economics, The Pennsylvania State University, 2004

Courses Taught

Selected Publications

Bonsall S. B., Green J., Muller K. A., "Are Credit Ratings More Rigorous for Widely Covered Firms?." ACCOUNTING REVIEW, 2018.
Bonsall S. B., Joseph C., Muller K. A., "State Pension Accounting Estimates and Strong Public Unions." Contemporary Accounting Research, 2018.
Bonsall S. B., Leone A. J., Miller B. P., Rennekamp K., "A plain English measure of financial reporting readability." JOURNAL OF ACCOUNTING & ECONOMICS, vol. 63, 2017, pp. 329-357.
Bonsall S. B., Koharki K., Watson L., "Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements." CONTEMPORARY ACCOUNTING RESEARCH, vol. 34, no. 2, 2017, pp. 818-848.
Bonsall S. B., Holzman E. R., Miller B. P., "Managerial Ability and Credit Risk Assessment." MANAGEMENT SCIENCE, vol. 63, no. 5, 2017, pp. 1425-1449.
Bonsall S. B., Miller B. P., "The impact of narrative disclosure readability on bond ratings and the cost of debt." REVIEW OF ACCOUNTING STUDIES, vol. 22, no. 2, 2017, pp. 608-643.
Bonsall S. B., Koharki K., Neamtiu M., "When Do Differences in Credit Rating Methodologies Matter? Evidence from High Information Uncertainty Borrowers." ACCOUNTING REVIEW, vol. 92, no. 4, 2017, pp. 53-79.
Bonsall S. B., Koharki K., Neamtiu M., "The Effectiveness of Credit Rating Agency Monitoring: Evidence from Asset Securitizations." ACCOUNTING REVIEW, vol. 90, no. 5, 2015, pp. 1779-1810.
Bonsall S. B., "The impact of issuer-pay on corporate bond rating properties: Evidence from Moody's and S&P's initial adoptions." JOURNAL OF ACCOUNTING & ECONOMICS, vol. 57, 2014, pp. 89-109.
Alissa W., Bonsall S. B., Koharki K., Penn, Michael W., Jr., "Firms' use of accounting discretion to influence their credit ratings." JOURNAL OF ACCOUNTING & ECONOMICS, vol. 55, 2013, pp. 129-147.
Bonsall S. B., Bozanic Z., Fischer P. E., "What Do Management Earnings Forecasts Convey About the Macroeconomy?." JOURNAL OF ACCOUNTING RESEARCH, vol. 51, no. 2, 2013, pp. 225-266.