Marlene  Plumlee
  • David Eccles Faculty Fellow, Accounting Department, School of Accounting
  • Professor, Accounting Department
  • Professor, Accounting Department

Research Statement

My current research interests include accounting disclosure, particularly environmental disclosures, and stock market efficiency as well as the effect of information attributes on how information is incorporated in valuation and forecasts, with particular emphasis on the cost of equity capital. In addition, I have begun to work in areas related to International Financial Reporting Standards and the potential impact on users and preparers in the US and around the world.


  • MARLENE PLUMLEE, & Tyler Jensen; Teri Lombardi Yohn. (2016) Management Earnings Forecasts: Firm Incentives and User Reactions to Location versus Width-News Forecasts. Invited Talk/Keynote, Presented, 09/2016.


  • Marlene Plumlee, Atif Ellahie & Rachel M. Hayes (2016). Growth Matters: Disclosure Level and Risk Premium. . Working paper. Discipline based - refereed, In progress, 12/2016.
  • Marlene Plumlee (2016). Discussion of “The Effect of Information on Uncertainty and the Cost of Capital”. Contemporary Accounting Research. Vol. 33, 775-782. Discipline based - other, Published, 04/2016.
  • Marlene Plumlee & Teri Yohn (2015). An Examination of Managements' Regulatory Filing Choices Surrounding Restatements. Journal of Management Accounting Research. Vol. 27, 121-144. Discipline based - refereed, Published, 09/2015.
  • Marlene Plumlee, Darrell Brown, Rachel Hayes & Scott Marshal (2015). Voluntary Environmental Disclosure Quality and Firm Value: Further Evidence. Journal of Accounting and Public Policy. Vol. 34, 336-361. Discipline based - refereed, Published, 07/2015.
  • Marlene Plumlee, Yuan Xie, Meng Yan & Jeff Yu (2015). Bank loan spread and private information: pending approval patents. Review of Accounting Studies. Vol. 20, 593-638. Discipline based - refereed, Published, 06/2015.
  • Christine Botosan & Marlene Plumlee (2013). Are Information Attributes Priced?. Journal of Business, Finance, and Accounting. Vol. 40, 1045-1067. Discipline based - refereed, Published, 11/2013.
  • Adam Esplin, Max Hewit, Marlene Plumlee & Teri Yohn (2013). Disaggregating Operating and Financial Activities: Implications for Forecasts of Profitability. Review of Accounting Studies. Discipline based - refereed, Published, 09/2013.
  • Christine Botosan, Marlene Plumlee & He Wen (2011). The Relation between Expected Returns, Realized Returns, and Firm Risk Characteristics . Contemporary Accounting Research. Vol. 28:4, 1085-1122. Discipline based - refereed, Published, 12/2011.
  • Marlene Plumlee & Teri Lombardi Yohn (2010). An Analysis of Underlying Causes Attributed to Restatements. Accounting Horizons. Vol. 24:1, 41-64. Discipline based - refereed, Published, 03/2010.
  • Plumlee, M., & Scott Marshall and Darrell Brown. (2007). Negotiated Transparency? Corporate Citizenship Engagement and Environmental Disclosure. Journal of Corporate Citizenship. 28. Discipline based - refereed, Published, 12/2007.
  • Christine Botosan & Marlene Plumlee (2005). Assessing Alternative Proxies for the Expected Risk Premium. The Accounting Review. Vol. 80, 21-53. Discipline based - refereed, Published, 01/2005.
  • Christine Botosan, Marlene Plumlee & Yuan Xie (2004). The Role of Information Precision in Determining Expected Risk Premium. Review of Accounting Studies. Vol. 9, 233-259. Discipline based - refereed, Published, 06/2004.
  • Marlene Plumlee (2003). The Effect of Information Complexity on Analysts' Use of that Information. The Accounting Review. Vol. 78:1, 275-296. Discipline based - refereed, Published, 01/2003.
  • Christine Botosan & Marlene Plumlee (2002). A Re-examination of Disclosure Level and Expected Cost of Equity Capital. Journal of Accounting Research. Vol. 40, 21-40. Discipline based - refereed, Published, 03/2002.
  • Christine Botosan & Marlene Plumlee (2001). Stock Option Expense: The Sword of Damocles Revealed. Accounting Horizons. , 311-327. Discipline based - refereed, Published, 12/2001.
  • Plumlee, M., & Susan Albring and Lillian Mills. (2000). Beanie Baby Billions? Unpaid income taxes on internet auctions of collectibles.. Tax Notes. Practice - refereed, Published, 2000.
  • Plumlee, M., & Marilu Beverly. (1992). Section 58(c)(1) Creates Potential Future AMT from PAL Carryforwards. Tax Advisor. Practice - refereed, Published, 1992.