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Capital Markets Bibliography
(Capital Markets Main)

Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.

Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31. (JSTOR link).

Abarbanell, J. and V. Bernard. 2000. Is the U.S. stock market myopic? Journal of Accounting Research (Autumn): 221-242. (JSTOR link).

Abarbanell, J. S. 1991. Do analysts' earnings forecasts incorporate information in prior stock price changes? Journal of Accounting and Economics (June): 147-165.

Abarbanell, J. S. and B. J. Bushee. 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research (Spring): 1-24. (JSTOR link).

Abarbanell, J. S. and B. J. Bushee. 1998. Abnormal returns to a fundamental analysis strategy. The Accounting Review (January): 19-45. (JSTOR link).

Abarbanell, J. S., W. N. Lanen and R. E. Verrecchia. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics (July): 31-60.

Abdel-Khalik, A. R. 1972. The efficient market hypothesis and accounting data: A point of view. The Accounting Review (October): 791-793. (JSTOR link).

Abdel-Khalik, A. R. 1973. [Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 151-162. (JSTOR link).

Abdel-Khalik, A. R. 1973. The effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-138. (JSTOR link).

Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296. (JSTOR link).

Abdel-Khalik, A. R. 1985. The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research (Autumn): 427-447. (JSTOR link).

Abdel-Khalik, A. R. 1990. Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias. Contemporary Accounting Research 7(1): 142-172.

Abdel-Khalik, A. R. and B. B. Ajinkya. 1982. Returns to informational advantages: The case of analysts' forecast revisions. The Accounting Review (October): 661-680. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. Understanding accounting changes in an efficient market: Evidence of differential reaction. The Accounting Review (October): 851-868. (JSTOR link).

Abdel-Khalik, A. R. and K. M. El-Sheshai. 1980. Information choice and utilization in an experiment on default prediction. Journal of Accounting Research (Autumn): 325-342. (JSTOR link).

Abdolmohammadi, M., R. Simnett, J. C. Thibodeau and A. M. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons (December): 375-389.

Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 2(1): 1-44.

Abolafia, M. Y. and M. Kilduff. 1988. Enacting market crisis: The social construction of a speculative bubble. Administrative Science Quarterly 33(2): 177-193. (JSTOR link).

Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.

Aboody, D. 1996. Recognition versus disclosure in the oil and gas industry. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 21-32. (JSTOR link).

Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.

Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986. (JSTOR link).

Aboody, D., J. Hughes and J. Liu. 2005. Earnings quality, insider trading, and cost of capital. Journal of Accounting Research (December): 651-673. (JSTOR link).

Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275. (JSTOR link).

Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.

Aboody, D., N. B. Johnson and R. Kasznik. 2010. Employee stock options and future firm performance: Evidence from option repricings. Journal of Accounting and Economics (May): 74-92.

Aboody, D., R. Lehavy and B. Trueman. 2010. Limited attention and the earnings announcement returns of past stock market winners. Review of Accounting Studies 15(2): 317-344.

Abrahamson, E. and C. Park. 1994. Concealment of negative organizational outcomes: An agency theory perspective. The Academy of Management Journal 37(5): 1302-1334. (JSTOR link).

Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42. (JSTOR link).

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626. 

Acland, D. 1976. The effects of behavioral indicators on investor decisions: An exploratory study. Accounting, Organizations and Society 1(2 & 3): 133-142.

Adams, R. B. and D. Ferreira. 2008. Do directors perform for pay? Journal of Accounting and Economics (September): 154-171.

Affleck-Graves, J., C. M. Callahan and N. Chipalkatti. 2002. Earnings predictability, information asymmetry, and market liquidity. Journal of Accounting Research (June): 561-583. (JSTOR link).

Affleck-Graves, J., L. R. Davis and R. R. Mendenhall. 1990. Forecasts of earnings per share: Possible sources of analyst superiority and bias. Contemporary Accounting Research 6(2): 501-517.

Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126. (JSTOR link).

Ahmed, A. S. 1994. Accounting earnings and future economic rents: An empirical analysis. Journal of Accounting and Economics (May): 377-400.

Ahmed, A. S. and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis. Journal of Accounting and Economics (September): 207-225.

Ahmed, A. S. and S. Duellman. 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics (July): 411-437. 

Ahmed, A. S., B. K. Billings, R. M. Morton and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review (October): 867-890. (JSTOR link). 

Ahmed, A. S., C. Takeda and S. Thomas. 1999. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects. Journal of Accounting and Economics (November): 1-25.

Aitken, M. and A. Frino. 1996. Asymmetry in stock returns following block trades on the Australian stock exchange: A note. Abacus 32(1): 54-61.

Aitken, M. and R. Czernkowski. 1991. Organizational change within the stockbroking industry: A contracting perspective. Abacus 27(2): 97-116.

Aitken, M., A. Frino and E. Jarnecic. 1997. Intraday returns and the frequency of trading at the ask on the Sydney futures exchange: A research note. Abacus 33(2): 228-235.

Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.

Ajinkya, B., S. Bhojraj and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research (June): 343-376. (JSTOR link).

Ajinkya, B. B. and M. J. Gift. 1984. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn): 425-444. (JSTOR link).

Ajinkya, B. B. and P. C. Jain. 1989. The behavior of daily stock market trading volume. Journal of Accounting and Economics (November): 331-359.

Ajinkya, B. B., R. K. Atiase and M. J. Gift. 1991. Volume of trading and the dispersion in financial analysts' earnings forecasts. The Accounting Review (April): 389-401. (JSTOR link).

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albrecht, W. S., L. L. Lookabill and J. C. McKeown. 1977. The time-series properties of annual earnings. Journal of Accounting Research (Autumn): 226-244. (JSTOR link).

Albrecht, W. S., O. Johnson, L. L. Lookabill and D. J. H. Watson. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A comment. The Accounting Review (July): 736-740. (JSTOR link).

Alciatore, M. L. 1993. New evidence on SFAS No. 69 and the components of the change in reserve value. The Accounting Review (July): 639-656. (JSTOR link).

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alex, D. 1992. Discussion of "The effects of line-of-business reporting on competition in oligopoly settings". Contemporary Accounting Research 9(1): 24-28.

Alexander, G. J. and R. A. Buchholz. 1978. Corporate social responsibility and stock market performance. The Academy of Management Journal 21(3): 479-486. (JSTOR link). 

Alford, A. W. 1992. The effect of the set of comparable firms on the accuracy of the price-earnings valuation method. Journal of Accounting Research (Spring): 94-108. (JSTOR link).

Alford, A. W. and J. R. Boatsman. 1995. Predicting long-term stock return volatility: Implications for accounting and valuation of equity derivatives. The Accounting Review (October): 599-618. (JSTOR link).

Ali, A. 1994. The incremental information content of earnings, working capital from operations, and cash flows. Journal of Accounting Research (Spring): 61-74. (JSTOR link).

Ali, A. and P. Zarowin. 1992. Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients. Journal of Accounting and Economics (June-September): 249-264.

Ali, A. and P. Zarowin. 1992. The role of earnings levels in annual earnings-returns studies. Journal of Accounting Research (Autumn): 286-296. (JSTOR link).

Ali, A. and S. Kallapur. 2001. Securities price consequences of the Private Securities Litigation Reform Act of 1995 and related events. The Accounting Review (July): 431-460. (JSTOR link).

Ali, A., A. Klein and J. Rosenfeld. 1992. Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS. The Accounting Review (January): 183-198. (JSTOR link).

Ali, A., L. Hwang and M. A. Trombley. 2003. Residual-income-based valuation predicts future stock returns: Evidence on mispricing vs. risk explanations. The Accounting Review (April): 377-396. (JSTOR link).

Ali, A., S. Klasa and O. Z. Li. 2008. Institutional stakeholdings and better-informed traders at earnings announcements. Journal of Accounting and Economics (September): 47-61.

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Allen, F. and E. Carletti. 2008. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 358-378.

Allen, S. and R. Ramanan. 1990. Earnings surprises and prior insider trading: Tests of joint informativeness. Contemporary Accounting Research 6(2): 518-543.

Alles, M. and R. Lundholm. 1993. On the optimality of public signals in the presence of private information. The Accounting Review (January): 93-112. (JSTOR link).

Altamuro, J., A. L. Beatty and J. Weber. 2005. The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin no. 101. The Accounting Review (April): 373-401. (JSTOR Link).

Altınkılıç, O. and R. S. Hansen. 2009. On the information role of stock recommendation revisions. Journal of Accounting and Economics (October): 17-36.

Altman, E. I. 1983. Multidimensional graphics and bankruptcy prediction: A comment. Journal of Accounting Research (Spring): 297-299. (JSTOR link).

Amershi, A. H. and S. Sunder. 1987. Failure of stock prices to discipline managers in a rational expectations economy. Journal of Accounting Research (Autumn): 177-195. (JSTOR link).

Anilowski, C., M. Feng, D. J. Skinner. 2007. Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. Journal of Accounting and Economics (September): 36-63.

Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724. (JSTOR link).

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590. (JSTOR link).

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553. (JSTOR link).

Amir, E., I. Kama and J. Livnat. 2011. Conditional versus unconditional persistence of RNOA components: Implications for valuation. Review of Accounting Studies 16(2): 302-327.

Amir, E., T. S. Harris, E. K. Venuti. 1993. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 230-264. (JSTOR link).

Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. (JSTOR link).

Anderson, H., S. Lawin, V. Lobo, C. London, and R. Siegelman. 2001. Not all VCs are created equal. MIT Sloan Management Review (Summer): 88-92. (Five venture capitalists explain why entrepreneurs should search for the smart money).

Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479. (JSTOR link).

Anderson, S. W. 1927. Provisions of industrial preferred stocks. Harvard Business Review (October): 32-43.

Anderson, S. W. and H. C. Dekker. 2005. Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance. Management Science (December): 1734-1752. (JSTOR link).

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Ang, A. and J. Liu. 2001. A general affine earnings valuation model. Review of Accounting Studies 6(4): 397-425.

Angert, E. H. 1906. The proper distribution of interest on bonds between life tenants and remaindermen. Journal of Accountancy (August):. 259-274. 

Anthony, J. H. and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics (June-September): 203-227.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30. (JSTOR link).

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C. S. and D. F. Larcker. 2009. Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”. Journal of Accounting and Economics (March): 50-58.

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2011. Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? International Journal of Accounting Information Systems 12(4): 243-258.

Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100. (JSTOR link).

Arthur, M. M. 2003. Share price reactions to work-family initiatives: An institutional perspective. The Academy of Management Journal 46(4): 497-505. (JSTOR link).

Arya, A. and B. Mittendorf. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting and Economics (July): 321-339. 

Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34. 

Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417. 

Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17. (JSTOR link).

Asquith, P. and P. Healy and K. Palepu. 1989. Earnings and stock splits. The Accounting Review (July): 387-403. (JSTOR link).

Asthana, S. 2003. Impact of information technology on post-earnings announcement drift. Journal of Information Systems (Spring): 1-17.

Asthana, S., S. Balsam and S. Sankaraguruswamy. 2004. Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review (July): 571-589. (JSTOR link).

Ataullah, A., A. Higson and M. Tippett. 2006. Real (adaptation) options and the valuation of equity: Some empirical evidence. Abacus 42(2): 236-265.

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

Atiase, R. K. 1985. Predisclosure information, firm capitalization, and security price behavior around earnings announcements. Journal of Accounting Research (Spring): 21-36. (JSTOR link).

Atiase, R. K. 1987. Market implications of predisclosure information: Size and exchange effects. Journal of Accounting Research (Spring): 168-176. (JSTOR link).

Atiase, R. K. and L. S. Bamber. 1994. Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry. Journal of Accounting and Economics (May): 309-329.

Atiase, R. K., H. Li, S. Supattarakul and S. Tse. 2005. Market reaction to multiple contemporaneous earnings signals: Earnings announcements and future earnings guidance. Review of Accounting Studies 10(4): 497-525.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Atkinson, L. and J. Galaskiewicz. 1988. Stock ownership and company contributions to charity. Administrative Science Quarterly 33(1): 82-100. (JSTOR link).

Atwood, T. J., M. S. Drake and L. A. Myers. 2010. Book-tax conformity, earnings persistence and the association between earnings and future cash flows. Journal of Accounting and Economics (May): 111-125.

Ayers, B. and R. N. Freeman. 1997. Market assessment of industry and firm earnings information. Journal of Accounting and Economics (15 December): 205-218.

Ayers, B. C. and R. N. Freeman. 2003. Evidence that analyst following and institutional ownership accelerate the pricing of future earnings. Review of Accounting Studies 8(1): 47-67.

Ayers, B. C., C. B. Cloyd and J. R. Robinson. 2002. The effect of shareholder-level dividend taxes on stock prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review (October): 933-947. (JSTOR link).

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2004. The effect of shareholder-level capital gains taxes on acquisition structure. The Accounting Review (October): 859-887. (JSTOR link).

Baber, W. R. and S. Kang. 2002. The impact of split adjusting and rounding on analysts' forecast error calculations. Accounting Horizons (December): 277-289.

Baber, W. R., K. R. Kumar and T. Verghese. 1995. Client security price reactions to the Laventhol and Horwath bankruptcy. Journal of Accounting Research (Autumn): 385-395. (JSTOR link).

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829. (JSTOR link).

Baber, W. R., S. Chen and S. Kang. 2006. Stock price reaction to evidence of earnings management: Implications for supplementary financial disclosure. Review of Accounting Studies 11(1): 5-19.

Baber, W. R., S. Kang and K. R. Kumar. 1999. The explanatory power of earnings levels vs. earnings changes in the context of executive compensation. The Accounting Review (October): 459-472. (JSTOR link).

Back, B., J. Toivonen, H. Vanharanta and A. Visa. 2001. Comparing numerical data and text information from annual reports using self-organizing maps. International Journal of Accounting Information Systems 2(4): 249-269.

Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.

Baginski, S., J. Hassell and G. Waymire. 1994. Some evidence on the news content of preliminary earnings estimates. The Accounting Review (January): 265-273. (JSTOR link).

Baginski, S. P. 1987. Intraindustry information transfers associated with management forecasts of earnings. Journal of Accounting Research (Autumn): 196-216. (JSTOR link).

Baginski, S. P. and J. M. Hassell. 1990. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review (January): 175-190. (JSTOR link).

Baginski, S. P. and J. M. Hassell. 1997. Determinants of management forecast precision. The Accounting Review (April): 303-312. (JSTOR link).

Baginski, S. P. and J. M. Wahlen. 2003. Residual income risk, intrinsic values, and share prices. The Accounting Review (January): 327-351. (JSTOR link).

Baginski, S. P., E. J. Conrad and J. M. Hassell. 1993. The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty. The Accounting Review (October): 913-927. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. M. Wieland. 2011. An examination of the effects of management earnings forecast form and explanations on financial analyst forecast revisions. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 17-25.

Baginski, S. P., K. S. Lorek, G. L. Willinger and B. C. Branson. 1999. The relationship between economic characteristics and alternative annual earnings persistence measures. The Accounting Review (January): 105-120. (JSTOR link).

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2004. Why do managers explain their earnings forecasts? Journal of Accounting Research (March): 1-29. (JSTOR link).

Bagnoli, M. and S. G. Watts. 2005. Conservative accounting choices. Management Science (May): 786-801. (JSTOR link).

Bagnoli, M., M. D. Beneish and S. G. Watts. 1999. Whisper forecasts of quarterly earnings per share. Journal of Accounting and Economics (November): 27-50.

Bagnoli, M., W. Kross and S. G. Watts. 2002. The information in management's expected earnings report date: A day late, a penny short. Journal of Accounting Research (December): 1275-1296. (JSTOR link). 

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review (October): 882-896. (JSTOR link).

Baiman, S. and R. E. Verrecchia. 1996. The relation among capital markets, financial disclosure, production efficiency, and insider trading. Journal of Accounting Research (Spring): 1-22. (JSTOR link).

Baker, G. P. 1987. Discussion of an analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 126-129. (JSTOR link).

Baker, H. K. and J. R. Nofsinger, Editors. 2010. Behavioral Finance: Investors, Corporations, and Markets. Wiley.

Balachandran, S. and P. Mohanram. 2010. Are CEOs compensated for value destroying growth in earnings? Review of Accounting Studies 15(3): 545-577.

Balachandran, S. and P. Mohanram. 2011. Is the decline in the value relevance of accounting driven by increased conservatism? Review of Accounting Studies 16(2): 272-301.

Balakrishnan, K., E. Bartov and L. Faurel. 2010. Post loss/profit announcement drift. Journal of Accounting and Economics (May): 20-41.

Balakrishnan, R., T. S. Harris and P. K. Sen. 1990. The predictive ability of geographic segment disclosures. Journal of Accounting Research (Autumn): 305-325. (JSTOR link).

Baldenius, T. 2000. Intrafirm trade, bargaining power, and specific investments. Review of Accounting Studies 5(1): 27-56.

Baldenius, T. and X. Meng. 2010. Signaling firm value to active investors. Review of Accounting Studies 15(3): 584-619.

Baldwin, B. A. 1984. Segment earnings disclosure and the ability of security analysts to forecast earnings per share. The Accounting Review (July): 376-389. (JSTOR link).

Ball, R. 1972. Changes in accounting techniques and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-38. (JSTOR link).

Ball, R. 1990. Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias”. Contemporary Accounting Research 7(1): 178-184.

Ball, R. 1992. The earnings-price anomaly. Journal of Accounting and Economics (June-September): 319-345.

Ball, R. and E. Bartov. 1996. How naive is the stock market's use of earnings information? Journal of Accounting and Economics (June): 319-337.

Ball, R. and L. Shivakumar. 2008. Earnings quality at initial public offerings. Journal of Accounting and Economics (August): 324-349.

Ball, R. and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research (Autumn): 159-178. (JSTOR link).

Ball, R. and P. Brown. 1969. Portfolio theory and accounting. Journal of Accounting Research (Autumn): 300-323. (JSTOR link).

Ball, R. and S. P. Kothari. 1991. Security returns around earnings announcements. The Accounting Review (October): 718-738. (JSTOR link).

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

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