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. 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.

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, 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.

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).

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. 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).

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.

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).

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., 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, 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.

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).

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).

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., 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).

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).

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.

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. 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.

Ball, R., R. G. Walker and G. P. Whittred. 1979. Audit qualifications and share prices. Abacus 15(1): 23-34.

Ball, R., S. P. Kothari and R. L. Watts. 1993. Economic determinants of the relation between earnings changes and stock returns. The Accounting Review (July): 622-638. (JSTOR link).

Balsam, S. and R. Lipka. 1998. Share prices and alternative measures of earnings per share. Accounting Horizons (September): 234-249.

Balsam, S., A. L. Reitenga and J. Yin. 2008. Option acceleration in response to SFAS No. 123(R). Accounting Horizons (March): 23-45.

Balsam, S., E. Bartov and C. Marquardt. 2002. Accruals management, investor sophistication, and equity valuation: Evidence from 10-Q filings. Journal of Accounting Research (September):  987-1012. (JSTOR link). 

Balvers, R. J., B. McDonald and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review (October): 605-622. (JSTOR link).

Bamber, L. S. 1986. The information content of annual earnings releases: A trading volume approach. Journal of Accounting Research (Spring): 40-56. (JSTOR link).

Bamber, L. S. 1987. Unexpected earnings, firm size, and trading volume around quarterly earnings announcements. The Accounting Review (July): 510-532. (JSTOR link).

Bamber, L. S. and Y. S. Cheon. 1995. Differential price and volume reactions to accounting earnings announcements. The Accounting Review (July): 417-441. (JSTOR link).

Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190. (JSTOR link).

Bamber, L. S., O. E. Barron and T. L. Stober. 1997. Trading volume and different aspects of disagreement coincident with earnings announcements. The Accounting Review (October): 575-597. (JSTOR link).

Bandyopadhyay, S. P. 1994. Market reaction to earnings announcements of successful efforts and full cost firms in the oil and gas industry. The Accounting Review (October): 657-674. (JSTOR link).

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277. (JSTOR link).

Banker, R. D., S. Das and S. M. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. The Accounting Review (January): 28-47. (JSTOR link).

Banks, D. W. and W. R. Kinney, Jr. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research (Spring): 240-254. (JSTOR link).

Bar-Yosef, S. and J. Livnat. 1984. Investment in commodities futures: The accounting implications. Abacus 20(1): 87-95.

Barber, B. M., R. Lehavy, M. McNichols and B. Trueman. 2006. Buys, holds, and sells: The distribution of investment banks’ stock ratings and the implications for the profitability of analysts’ recommendations. Journal of Accounting and Economics (April): 87-117.

Barlev, B. 1983. Contingent equity and the dilutive effect on EPS. The Accounting Review (April): 385-393. (JSTOR link).

BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604. (JSTOR link).

Barr, A. 1962. Accounting and auditing preparation for public offering of securities. N.A.A. Bulletin (February): 17-30.

Barrett, G. E. 1907. How to investigate securities. Journal of Accountancy (May): 23-32.

Barron, O. E. 1995. Trading volume and belief revisions that differ among individual analysts. The Accounting Review (October): 581-597. (JSTOR link).

Barron, O. E., D. Byard and O. Kim. 2002. Changes in analysts' information around earnings announcements. The Accounting Review (October): 821-846. (JSTOR link).

Barron, O. E., D. Byard, C. Kile and E. J. Riedl. 2002. High-technology intangibles and analysts' forecasts. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 289-312. (JSTOR link). 

Barron, O. E., O. Kim, S. C. Lim and D. E. Stevens. 1998. Using analysts' forecasts to measure properties of analysts' information environment. The Accounting Review (October): 421-433. (JSTOR link).

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (JSTOR link). (Part of a forum on financial reporting).

Barth, M. E. and A. P. Hutton. 2004. Analyst earnings forecast revisions and the pricing of accruals. Review of Accounting Studies 9(1): 59-96.

Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233. (JSTOR link).

Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Barth, M. E., G. Clinch and T. Shibano. 2003. Market effects of recognition and disclosure. Journal of Accounting Research (September): 581-609. (JSTOR link).

Barth, M. E., J. A. Elliott and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research (Autumn): 387-413. (JSTOR link).

Barth, M. E., M. B. Clement, G. Foster and R. Kasznik. 1998. Brand values and capital market valuation. Review of Accounting Studies 3(1-2): 41-68. 

Barth, M. E., R. Kasznik and M. F. McNichols. 2001. Analyst coverage and intangible assets. Journal of Accounting Research (June): 1-34. (JSTOR link).

Barth, M. E., W. H. Beaver and C. H. Stinson. 1991. Supplemental data and the structure of thrift share prices. The Accounting Review (January): 56-66. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537. (JSTOR link).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.

Barth, M. E., W. H. Beaver and W. R. Landsman. 2001. The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics (September): 77-104.

Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.

Barth, M. E., W. R. Landsman and R. J. Rendleman, Jr. 1998. Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt. The Accounting Review (January): 73-102. (JSTOR link).

Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review (January): 1-26. (JSTOR link).

Barton, J. and G. Waymire. 2004. Investor protection under unregulated financial reporting. Journal of Accounting and Economics (December): 65-116.

Barton, J. and M. Mercer. 2005. To blame or not to blame: Analysts’ reactions to external explanations for poor financial performance. Journal of Accounting and Economics (September): 509-533.

Bartov, E. 1991. Open-market stock repurchases as signals for earnings and risk changes. Journal of Accounting and Economics (September): 275-294.

Bartov, E. 1992. Patterns in unexpected earnings as an explanation for post-announcement drift. The Accounting Review (July): 610-622. (JSTOR link).

Bartov, E. 2003. Discussion of “Investor sophistication and the mispricing of accruals”. Review of Accounting Studies 8(2-3): 277-281.

Bartov, E. 2008. Discussion of “Investor recognition and stock returns”. Review of Accounting Studies 13(2-3): 362-368.

Bartov, E. and G. M. Bodnar. 1996. Alternative accounting methods, information asymmetry and liquidity: Theory and evidence. The Accounting Review (July): 397-418. (JSTOR link).

Bartov, E. and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review (October): 889-920. (JSTOR link).

Bartov, E., D. Givoly and C. Hayn. 2002. The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics (June): 173-204.

Bartov, E., F. W. Lindahl and W. E. Ricks. 1998. Stock price behavior around announcements of write-offs. Review of Accounting Studies 3(4): 327-346.

Bartov, E., P. Mohanram and C. Seethamraju. 2002. Valuation of internet stocks: An IPO perspective. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 321-346. (JSTOR link).

Bartov, E., P. Mohanram and D. Nissim. 2007. Managerial discretion and the economic determinants of the disclosed volatility parameter for valuing ESOs. Review of Accounting Studies 12(1): 155-179.

Bartov, E., S. Radhakrishnan and I. Krinsky. 2000. Investor sophistication and patterns in stock returns after earnings announcements. The Accounting Review (January): 43-63. (JSTOR link).

Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.

Basi, B. A., K. J. Carey and R. D. Twark. 1976. A comparison of the accuracy of corporate and security analysts' forecasts of earnings. The Accounting Review (April): 244-254. (JSTOR link).

Basi, B. A., K. J. Carey and R. D. Twark. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A reply. The Accounting Review (July): 741-745. (JSTOR link).

Baskerville-Morley, R. F. 2004. Dangerous, dominant, dependent, or definitive: Stakeholder identification when the profession faces major transgressions. Accounting and the Public Interest (4): 24-42.

Basu, S. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited. The Accounting Review (October): 942-954. (JSTOR link).

Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics (December): 3-37.

Basu, S. 2004. What do we learn from two new accounting-based stock market anomalies? Journal of Accounting and Economics (December): 333-348.

Basu, S. 2005. Discussion of “Conditional and unconditional conservatism: Concepts and modeling”. Review of Accounting Studies 10(2-3): 311-321.

Basu, S. and S. Markov. 2004. Loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 171-203.

Bates, R. J. 1968. Discussion of the information content of annual earnings announcements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 93-95. (JSTOR link).

Bathke, A. W. Jr. and K. S. Lorek. 1984. The relationship between time-series models and the security market's expectation of quarterly earnings. The Accounting Review (April): 163-176. (JSTOR link).

Bathke, A. W. Jr., K. S. Lorek and G. L. Willinger. 1989. Firm-size and the predictive ability of quarterly earnings data. The Accounting Review (January): 49-68. (JSTOR link).

Baucus, M. S. and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. The Academy of Management Journal 34(1): 9-36. (JSTOR link).

Baumol, W., B. Malkiel and R. Quandt. 1966. The valuation of convertible securities. Quarterly Journal of Economics (February): 48-59.

Baumol, W. J. 1963. An expected gain-confidence limit criterion for portfolio selection. Management Science (October): 174-182. (JSTOR link).

Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.

Baysinger, B. D., G. D. Keim and C. P. Zeithaml. 1985. An empirical evaluation of the potential for including shareholders in corporate constituency programs. The Academy of Management Journal 28(1): 180-200. (JSTOR link).

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review (October): 443-465. (JSTOR link).

Beatty, A. 2007. Discussion of “Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting”. Journal of Accounting and Economics (September): 32-35.

Beatty, A. and D. G. Harris. 1999. The effects of taxes, agency costs and information asymmetry on earnings management: A comparison of public and private firms. Review of Accounting Studies 4(3-4): 299-326.

Beatty, A., J. Weber and J. J. Yu. 2008. Conservatism and debt. Journal of Accounting and Economics (August): 154-174.

Beatty, A., K. Ramesh and J. Weber. 2002. The importance of accounting changes in debt contracts: The cost of flexibility in covenant calculations. Journal of Accounting and Economics (June): 205-227.

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review (October): 693-709. (JSTOR link).

Beatty, R. P. and E. J. Zajac. 1994. Managerial incentives, monitoring, and risk bearing: A study of executive compensation, ownership, and board structure in initial public offerings. Administrative Science Quarterly 39(2): 313-335. (JSTOR link).

Beaver, W., C. Eger, S. Ryan and M. Wolfson. 1989. Financial reporting, supplemental disclosures, and bank share prices. Journal of Accounting Research (Autumn): 157-178. (JSTOR link).

Beaver, W., M. McNichols and R. Price. 2007. Delisting returns and their effect on accounting-based market anomalies. Journal of Accounting and Economics (July): 341-368. 

Beaver, W., R. Lambert and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics (March): 3-28.

Beaver, W. H. 1968. Market prices, financial ratios, and the prediction of failure. Journal of Accounting Research (Autumn): 179-192. (JSTOR link).

Beaver, W. H. 1968. The information content of annual earnings announcements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 67-92. (JSTOR link).

Beaver, W. H. 1970. The time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 62-99. (JSTOR link).

Beaver, W. H. 1974. Implications of security price research for accounting: A reply to Bierman. The Accounting Review (July): 563-571. (JSTOR link).

Beaver, W. H. 1981. Econometric properties of alternative security return methods. Journal of Accounting Research (Spring): 163-184. (JSTOR link).

Beaver, W. H. 1981. Market efficiency. The Accounting Review (January): 23-37. (JSTOR link).

Beaver, W. H. 1982. Discussion of market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 323-331. (JSTOR link).

Beaver, W. H. 1987. The properties of sequential regressions with multiple explanatory variables. The Accounting Review (January): 137-144. (JSTOR link).

Beaver, W. H. 1999. Discussion of “On transitory earnings”. Review of Accounting Studies 4(3-4): 163-167.

Beaver, W. H. 2002. Perspectives on recent capital market research. The Accounting Review (April): 453-474. (JSTOR link).

Beaver, W. H. and E. E. Engel. 1996. Discretionary behavior with respect to allowances for loan losses and the behavior of security prices. Journal of Accounting and Economics (August-December): 177-206.

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

Beaver, W. H. and M. F. McNichols. 2001. Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flows, and development? Review of Accounting Studies 6(2-3): 197-220.

Beaver, W. H. and S. G. Ryan. 2000. Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity. Journal of Accounting Research (Spring): 127-148. (JSTOR link).

Beaver, W. H. and S. G. Ryan. 2005. Conditional and unconditional conservatism: Concepts and modeling. Review of Accounting Studies 10(2-3): 269-309.

Beaver, W. H. and W. R. Landsman. 1981. Note on the behavior of residual security returns for winner and loser portfolios. Journal of Accounting and Economics (December): 233-241.

Beaver, W. H., A. A. Christie and P. A. Griffin. 1980. The information content of SEC accounting series release N. 190. Journal of Accounting and Economics (August): 127-157.

Beaver, W. H., C. Shakespeare and M. T. Soliman. 2006. Differential properties in the ratings of certified versus non-certified bond-rating agencies. Journal of Accounting and Economics (December): 303-334.

Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.

Beaver, W. H., M. F. McNichols and K. K. Nelson. 2007. An alternative interpretation of the discontinuity in earnings distributions. Review of Accounting Studies 12(4): 525-556.

Beaver, W. H., M. L. McAnally and C. H. Stinson. 1997. The information content of earnings and prices: A simultaneous equations approach. Journal of Accounting and Economics (May): 53-81.

Beaver, W. H., P. A. Griffin and W. R. Landsman. 1982.The incremental information content of replacement cost earnings. Journal of Accounting and Economics (July): 15-39.

Beaver, W. H., P. A. Griffin, and W. R. Landsman. 1984. Testing for incremental information content in the presence of collinearity: A comment. Journal of Accounting and Economics (December): 219-223.

Beaver, W. H., R. A. Lambert and S. G. Ryan. 1987. The information content of security prices : A second look. Journal of Accounting and Economics (July): 139-157.

Beaver, W. H., R. Clarke and W. F. Wright. 1979. The association between unsystematic security returns and the magnitude of earnings forecast errors. Journal of Accounting Research (Autumn): 316-340. (JSTOR link).

Begley, J. and P. E. Fischer. 1998. Is there information in an earnings announcement delay? Review of Accounting Studies 3(4): 347-363.

Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).

Bell, T. B. 1983. Market reaction to reserve recognition accounting. Journal of Accounting Research (Spring): 1-17. (JSTOR link).

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Beneish, M. D. 1998. Discussion of “Are accruals during initial public offerings opportunistic?” Review of Accounting Studies 3(1-2): 209-221.

Beneish, M. D. and E. Press. 1993. Costs of technical violation of accounting-based debt covenants. The Accounting Review (April): 233-257. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Beneish, M. D. and E. Press. 1995. The resolution of technical default. The Accounting Review (April): 337-353. (JSTOR link).

Beneish, M. D. and M. E. Vargus. 2002. Insider trading, earnings quality, and accrual mispricing. The Accounting Review (October): 755-791. (JSTOR link). 

Beneish, M. D., C. M. C. Lee and R. L. Tarpley. 2001. Contextual fundamental analysis through the prediction of extreme returns. Review of Accounting Studies 6(2-3): 165-189.

Benjamin, J. J. and R. H. Strawser. 1974. The publication of forecasts: An experiment. Abacus 10(2): 138-146.

Bens, D. A. 2002. The determinants of the amount of information disclosed about corporate restructurings. Journal of Accounting Research (March): 1-20. (JSTOR link).

Bens, D. A., V. Nagar and M. H. F. Wong. 2002. Real investment implications of employee stock option exercises. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 359-393. (JSTOR link). 

Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.

Benston, G. J. 1967. Published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14. (JSTOR link).

Benston, G. J. 1967. Published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 22-54. (JSTOR link).

Berenson, A. 2003. The Number: How the Drive for Quarterly Earnings Corrupted Wall Street and Corporate America. Random House Trade.

Berger, P. G. 2002. Discussion of Valuation of internet stocks: An IPO perspective. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 347-358. (JSTOR link).

Berger, P. G. 2003. Discussion of “Differential market reactions to revenue and expense surprises”. Review of Accounting Studies 8(2-3): 213-220.

Berger, P. G. 2003. Discussion of “Anomalous stock returns around internet firms’ earnings announcements”. Journal of Accounting and Economics (January): 273-281.

Bergeron, P. G. 2003. Finance: Essentials for the Successful Professional. South-Western Educational Publishing.

Bergstresser, D. 2006. Discussion of “Overinvestment of free cash flow”. Review of Accounting Studies 11(2-3): 191-202.

Berle, A. A. Jr. 1926. Protection of non-voting stock. Harvard Business Review (April): 257-265.

Berle, A. A. 1927. Management power and stockholders' property. Harvard Business Review (July): 424-432.

Berman, S. L., A. C. Wicks, S. Kotha and T. M. Jones. 1999. Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance. The Academy of Management Journal 42(5): 488-506. (JSTOR link).

Bernard, V. L. 1984. The use of market data and accounting data in hedging against consumer price inflation. Journal of Accounting Research (Autumn): 445-466. (JSTOR link).

Bernard, V. L. 1985. Discussion of vertical information transfers: The association between retailers' sales announcements and suppliers' security returns. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 167-169. (JSTOR link).

Bernard, V. L. 1987. Cross-sectional dependence and problems in inference in market-based accounting research. Journal of Accounting Research (Spring): 1-48. (JSTOR link).

Bernard, V. L. and J. K. Thomas. 1989. Post-earnings-announcement drift: Delayed price response or risk premium? Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 1-36. (JSTOR link).

Bernard, V. L. and R. G. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review (October): 707-722. (JSTOR link).

Bernard, V. L. and J. K. Thomas. 1990. Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics (December): 305-340.

Bernile, G. and G. A. Jarrell. 2009. The impact of the options backdating scandal on shareholders. Journal of Accounting and Economics (March): 2-26.

Bertholdt, R. H. 1979. Discussion of the impact of uncertainty reporting on the loan decision. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 58-63. (JSTOR link).

Bettman, J. R. and B. A. Weitz. 1983. Attributions in the board room: Causal reasoning in corporate annual reports. Administrative Science Quarterly 28(2): 165-183. (JSTOR link).

Beyer, A. 2008. Financial analysts’ forecast revisions and managers’ reporting behavior. Journal of Accounting and Economics (December): 334-348.

Bhattacharya, N. 2001. Investors' trade size and trading responses around earnings announcements: An empirical investigation. The Accounting Review (April): 221-244. (JSTOR link).

Bhattacharya, N., E. L. Black, T. E. Christensen and C. R. Larson. 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics (December): 285-319.

Bhojraj, S. and B. Swaminathan. 2009. How does the corporate bond market value capital investments and accruals? Review of Accounting Studies 14(1): 31-62.

Bhojraj, S. and C. M. C. Lee. 2002. Who Is My Peer? A Valuation-based approach to the selection of comparable firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 407-439. (JSTOR link).

Bhojraj, S., C. M. C. Lee and D. K. Oler. 2003. What's my line? A comparison of industry classification schemes for capital market research. Journal of Accounting Research (December): 745-774. (JSTOR link).

Bhojraj, S., W. G. Blacconiere and J. D. D'Souza. 2004. Voluntary disclosure in a multi-audience setting: An empirical investigation. The Accounting Review (October): 921-947. (JSTOR link).

Bhushan, R. 1989. Collection of information about publicly traded firms: Theory and evidence. Journal of Accounting and Economics (July): 183-206. 

Bhushan, R. 1989. Firm characteristics and analyst following. Journal of Accounting and Economics (July): 255-274. 

Bhushan, R. 1994. An informational efficiency perspective on the post-earnings announcement drift. Journal of Accounting and Economics (July): 45-65.

Bicksler, J. L. 1972. Discussion of changes in accounting techniques and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 39-41. (JSTOR link).

Biddle, G. C. and F. W. Lindahl. 1982. Stock price reactions to LIFO adoptions: The association between excess returns and LIFO tax savings. Journal of Accounting Research (Part II, Autumn): 551-588. (JSTOR link).

Biddle, G. C. and W. E. Ricks. 1988. Analyst forecast errors and stock price behavior near the earnings announcement dates of LIFO adopters. Journal of Accounting Research (Autumn): 169-194. (JSTOR link).

Biddle, G. C., G. Hilary and R. S. Verdi. 2009. How does financial reporting quality relate to investment efficiency? Journal of Accounting and Economics (December): 112-131.

Biddle, G. C., P. Chen and G. Zhang. 2001. When capital follows profitability: Non-linear residual income dynamics. Review of Accounting Studies 6(2-3): 229-265.

Bierman, H. Jr. 1966. The bond refunding decision as a Markov process. Management Science (August): B545-B551. (JSTOR link).

Bierman, H. Jr. 1992. Proportionate consolidation and financial analysis. Accounting Horizons (December): 5-17.

Bierman, H. Jr. and E. Liu. 1968. The computation of earnings per share. The Accounting Review (January): 62-67. (JSTOR link).

Billings, B. K. 1999. Revisiting the relation between the default risk of debt and the earnings response coefficient. The Accounting Review (October): 509-522. (JSTOR link).

Billings, B. K. and R. M. Morton. 2001. Book-to-market components, future security returns, and errors in expected future earnings. Journal of Accounting Research (September): 197-219. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Birnberg, J. G. 1964. An information oriented approach to the presentation of common shareholders' equity. The Accounting Review (October): 963-971. (JSTOR link).

Blacconiere, W. G. 1991. Market reactions to accounting regulations in the savings and loan industry. Journal of Accounting and Economics (March): 91-113.

Blacconiere, W. G., M. F. Johnson and M. S. Johnson. 2000. Market valuation and deregulation of electric utilities. Journal of Accounting and Economics (April): 231-260. 

Black, E. L., T. A. Carnes, M. Mosebach and S. E. Moyer. 2004. Regulatory monitoring as a substitute for debt covenants. Journal of Accounting and Economics (September): 367-391.

Bline, D. M. and C. P. Cullinan. 1995. Distribution to stockholders: Legal distinctions and accounting implications for classsroom discussion. Issues In Accounting Education (Fall): 307-316.

Bloomfield, R. 1996. The interdependence of reporting discretion and informational efficiency in laboratory markets. The Accounting Review (October): 493-511. (JSTOR link).

Bloomfield, R. 2008. Discussion of “Annual report readability, current earnings, and earnings persistence”. Journal of Accounting and Economics (August): 248-252.

Bloomfield, R. and R. Libby. 1996. Market reactions to differentially available information in the laboratory. Journal of Accounting Research (Autumn): 183-207. (JSTOR link).

Bloomfield, R. J., M. W. Nelson and S. D. Smith. 2006. Feedback loops, fair value accounting and correlated investments. Review of Accounting Studies 11(2-3): 377-416.

Blouin, J. L., J. S. Raedy and D. A. Shackelford. 2003. Capital gains taxes and equity trading: Empirical evidence. Journal of Accounting Research (September): 611-651. (JSTOR link).

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41.

Board, J. L. G. and M. Walker. 1990. Intertemporal and cross-sectional variation in the association between unexpected accounting rates of return and abnormal returns. Journal of Accounting Research (Spring): 182-192. (JSTOR link).

Boatsman, J. R. 1977. Why are there tigers and things? Abacus 13(2): 155-167. (The error in the theory of capital market efficiency).

Boatsman, J. R., B. K. Behn and D. H. Patz. 1993. A test of the use of geographical segment disclosures. Journal of Accounting Research (Studies on International Accounting): 46-64. (JSTOR link).

Boes, R. F., F. J. Plewa and M. Bezik. 2007. TIPS and CIPS. Journal of Accountancy (January): 45-49. (Inflation protected securities).

Bollen, L., H. Hassink and G. Bozic. 2006. Measuring and explaining the quality of internet investor relations activities: A multinational empirical analysis. International Journal of Accounting Information Systems 7(4): 273-298.

Bollen, L. H., H. F. Hassink, R. K. de Lange and S. D. Buijl. 2008. Best practices in managing investor relations websites: Directions for future research. Journal of Information Systems (Fall): 171-194.

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745. (JSTOR link).

Bonner, S. E., B. R. Walther and S. M. Young. 2003. Sophistication-related differences in investors' models of the relative accuracy of analysts' forecast revisions. The Accounting Review (July): 679-706. (JSTOR link).

Bonnier, K. and R. F. Bruner. 1989. An analysis of stock price reaction to management change in distressed firms. Journal of Accounting and Economics (February): 95-106.

Boone, J. P. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review (January): 73-106. (JSTOR link).

Boschen, J. F., A. Duru, L. A. Gordon and K. J. Smith. 2003. Accounting and stock price performance in dynamic CEO compensation arrangements. The Accounting Review (January): 143-168. (JSTOR link).

Botosan, C. A. and M. A. Plumlee. 2002. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research (March): 21-40. (JSTOR link).

Botosan, C. A. and M. S. Harris. 2000. Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures. Journal of Accounting Research (Autumn): 329-353. (JSTOR link).

Botosan, C. A., M. A. Plumlee and Y. Xie. 2004. The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9(2-3): 233-259.

Bottom, E. 1998. Is accounting a value-adding function? Examining financial reporting and auditing with respect to capital markets. Journal of Accounting Education 16(2): 373-380.

Boudreaux, K. J. and S. A. Zeff. 1976. A note on the measure of compensation implicit in employee stock options. Journal of Accounting Research (Spring): 158-162. (JSTOR link).

Bouwman, C. H. S., K. Fuller and A. S. Nain. 2003. Stock market valuation and mergers. MIT Sloan Management Review (Fall): 9-11.

Bowen, R. M., A. K. Davis and D. A. Matsumoto. 2002. Do conference calls affect analysts' forecasts? The Accounting Review (April): 285-316. (JSTOR link). 

Bowen, R. M., L. DuCharme and D. Shores. 1995. Stakeholders' implicit claims and accounting method choice. Journal of Accounting and Economics (December): 255-295.

Bowen, R. M., M. F. Johnson and T. Shevlin. 1989. Informational efficiency and the information content of earnings during the market crash of October 1987. Journal of Accounting and Economics (July): 225-254. 

Bowman, R. G. 1980. The importance of a market-value measurement of debt in assessing leverage. Journal of Accounting Research (Spring): 242-254. (JSTOR link).

Boyle, A. R. M. 1919. "Some phases of capital stock". Journal of Accountancy (July): 74-76.

Bradbury, M. E. 1992. Voluntary semiannual earnings disclosures, earnings volatility, unexpected earnings, and firm size. Journal of Accounting Research (Spring): 137-145. (JSTOR link).

Bradbury, M. 2009. Discussion of Dedman, Mouselli, Shen and Stark. Abacus 45(3): 342-357.

Bradshaw, M. T. 2002. The use of target prices to justify sell-side analysts' stock recommendations. Accounting Horizons (March): 27-41.

Bradshaw, M. T. 2003. A discussion of ‘Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings’. Journal of Accounting and Economics (December): 321-335.

Bradshaw, M. T. 2004. How do analysts use their earnings forecasts in generating stock recommendations? The Accounting Review (January): 25-50. (JSTOR link).

Bradshaw, M. T. and R. G. Sloan. 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research (March): 41-66. (JSTOR link).

Bradshaw, M. T., S. A. Richardson and R. G. Sloan. 2001. Do analysts and auditors use information in accruals? Journal of Accounting Research (June): 45-74. (JSTOR link).

Bradshaw, M. T., S. A. Richardson and R. G. Sloan. 2006. The relation between corporate financing activities, analysts’ forecasts and stock returns. Journal of Accounting and Economics (October): 53-85.

Brennan, M. J. 1991. A perspective on accounting and stock prices. The Accounting Review (January): 67-79. (JSTOR link). (Part of a forum on accounting disclosures and stock prices).

Brenner, V. C. 1970. Financial statement users' views of the desirability of reporting current cost information. Journal of Accounting Research (Autumn): 159-166. (JSTOR link).

Brickley, J. A. 2003. Empirical research on CEO turnover and firm-performance: A discussion. Journal of Accounting and Economics (December): 227-233.

Brickley, J. A., S. Bhagat and R. C. Lease. 1985. The impact of long-range managerial compensation plans on shareholder wealth. Journal of Accounting and Economics (April): 115-129.

Brigham, E. 1966. An analysis of convertible debentures: Theory and some empirical evidence. Journal of Finance (March): 35-54.

Briggs, L. L. 1933. Dividends and the general corporation statutes. The Accounting Review (June): 130-144. (JSTOR link).

Briggs, L. L. 1933. Dividends on non-cumulative preferred stock. The Accounting Review (September): 224-238. (JSTOR link).

Brown, B. and S. Perry. 1994. Removing the financial performance halo from Fortune's "most admired" companies. The Academy of Management Journal 37(5): 1347-1359. (JSTOR link).

Brown, L. D. 1983. Accounting changes and the accuracy of analysts' earnings forecasts. Journal of Accounting Research (Autumn): 432-443. (JSTOR link).

Brown, L. D. 1986. Discussion of evidence on the incremental information content of additional firm disclosures made concurrently with earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 33-36. (JSTOR link).

Brown, L. D. 2001. A temporal analysis of earnings surprises: Profits versus losses. Journal of Accounting Research (September): 221-241. (JSTOR link).

Brown, L. D. and J. C. Y. Han. 1992. The impact of annual earnings announcements on convergence of beliefs. The Accounting Review (October): 862-875. (JSTOR link).

Brown, L. D. and J. C. Y. Han. 2000. Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms? Journal of Accounting Research (Spring): 149-164. (JSTOR link).

Brown, L. D. and K. Kim. 1991. Timely aggregate analyst forecasts as better proxies for market earnings expectations. Journal of Accounting Research (Autumn): 382-385. (JSTOR link).

Brown, L. D. and K. Kim. 1993. The association between nonearnings disclosures by small firms and positive abnormal returns. The Accounting Review (July): 668-680. (JSTOR link).

Brown, L. D. and K. Sivakumar. 2003. Comparing the value relevance of two operating income measures. Review of Accounting Studies 8(4): 561-572.

Brown, L. D. and M. S. Rozeff. 1979. Adaptive expectations, time-series models, and analyst forecast revision. Journal of Accounting Research (Autumn): 341-351. (JSTOR link).

Brown, L. D. and M. S. Rozeff. 1979. Univariate time-series models of quarterly accounting earnings per share: A proposed model. Journal of Accounting Research (Spring): 179-189. (JSTOR link).

Brown, L. D., G. D. Richardson and S. J. Schwager. 1987. An information interpretation of financial analyst superiority in forecasting earnings. Journal of Accounting Research (Spring): 49-67. (JSTOR link).

Brown, L. D., R. L. Hagerman, P. A. Griffin and M. E. Zmijewski. 1987. An evaluation of alternative proxies for the market's assessment of unexpected earnings. Journal of Accounting and Economics (July): 159-193.

Brown, L. D., R. L. Hagerman, P. A. Griffin and M. E. Zmijewski. 1987. Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings. Journal of Accounting and Economics (April): 61-87.

Brown, P. 1989. Invited remarks: Ball and Brown [1968]. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 202-217. (JSTOR link).

Brown, P., A. Ferguson and A. B. Jackson. 2009. Pierpont and the capital market. Abacus 45(2): 147-170.

Brown, P., G. Foster and E. Noreen. 1985. Security Analyst Multi-Year Earnings Forecasts and the Capital Market. Studies in Accounting Research (21). American Accounting Association.

Brown, P., G. Clinch and G. Foster. 1992. Market Microstructure and Capital Market Information Content Research. Studies in Accounting Research (32). American Accounting Association.

Brown, P. W. 1924. Determination of net earnings available for bond interest. Harvard Business Review (January): 219-223.

Brown, R. M. 1980. Short-range market reaction to changes to LIFO accounting using preliminary earnings announcement dates. Journal of Accounting Research (Spring): 38-63. (JSTOR link).

Brown, S. and S. A. Hillegeist. 2007. How disclosure quality affects the level of information asymmetry. Review of Accounting Studies 12(2-3): 443-477.

Brown, S., S. A. Hillegeist and K. Lo. 2009. The effect of earnings surprises on information asymmetry. Journal of Accounting and Economics (June): 208-225.

Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8(1): 5-28.

Bublitz, B. and M. Ettredge. 1989. The information in discretionary outlays: Advertising, research, and development. The Accounting Review (January): 108-124. (JSTOR link).

Bublitz, B., T. J. Frecka and J. C. McKeown. 1985. Market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 1-23. (JSTOR link).

Buchanan, R. S. 1907. Security-holders should demand independent audits. Journal of Accountancy (June): 92-97.

Burgstahler, D. 1984. Discussion of an application of the bootstrap method to the analysis of squared, standardized market model prediction errors. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 55-58. (JSTOR link).

Burgstahler, D. and E. W. Noreen. 1986. Detecting contemporaneous security market reactions to a sequence of related events. Journal of Accounting Research (Spring): 170-186. (JSTOR link).

Burgstahler, D., J. Jiambalvo and E. Noreen. 1989. Changes in the probability of bankruptcy and equity value. Journal of Accounting and Economics (July): 207-224.

Burgstahler, D., J. Jiambalvo and T. Shevlin. 2002. Do stock prices fully reflect the implications of special items for future earnings? Journal of Accounting Research (June): 585-612. (JSTOR link). 

Burgstahler, D. C. and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review (April): 187-215. (JSTOR link).

Burke, J. T. 1962. Stock dividends - Suggestions for clarification. The Accounting Review (April): 283-288. (JSTOR link).

Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344. (JSTOR link).

Burton, F. G., M. Coller and B. Tuttle. 2006. Market responses to qualitative information from a group polarization perspective. Accounting, Organizations and Society 31(2): 107-127.

Bushee, B. J. 1998. The influence of institutional investors on myopic R&D investment behavior. The Accounting Review (July): 305-333. (JSTOR link).

Bushee, B. J. and C. F. Noe. 2000. Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 171-202. (JSTOR link).

Bushee, B. J. and C. Leuz. 2005. Economic consequences of SEC disclosure regulation: Evidence from the OTC bulletin board. Journal of Accounting and Economics (June): 233-264.

Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2003. Open versus closed conference calls: The determinants and effects of broadening access to disclosure. Journal of Accounting and Economics (January): 149-180.

Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2004. Managerial and investor responses to disclosure regulation: The case of Reg FD and conference calls. The Accounting Review (July): 617-643. (JSTOR link).

Bushman, R. M. 1991. Public disclosure and the structure of private information markets. Journal of Accounting Research (Autumn): 261-276. (JSTOR link).

Bushman, R. M. and R. J. Indjejikian. 1993. Accounting income, stock price, and managerial compensation. Journal of Accounting and Economics (January-July): 3-23.

Bushman, R. M. and R. J. Indjejikian. 1995. Voluntary disclosures and the trading behavior of corporate insiders. Journal of Accounting Research (Autumn): 293-316. (JSTOR link).

Butler, K. C. and L. H. P. Lang. 1991. The forecast accuracy of individual analysts: Evidence of systematic optimism and pessimism. Journal of Accounting Research (Spring): 150-156. (JSTOR link).

Butler, M., A. Kraft and I. S. Weiss. 2007. The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports. Journal of Accounting and Economics (July): 181-217. 

Buttimer, H. 1960. Statutory influence on treasury stock accounting. The Accounting Review (July): 476-481. (JSTOR link).

Buttimer, H. 1961. Dividends and the law. The Accounting Review (July): 434-438. (JSTOR link).

Buzby, S. L. 1975. Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research (Spring): 16-37. (JSTOR link).

Buzby, S. L. and H. Falk. 1978. A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3(3-4): 191-201.

Buzby, S. L. and H. Falk. 1979. Demand for social responsibility information by university investors. The Accounting Review (January): 23-37. (JSTOR link).

Cabot, P. C. 1926. Interest rates and utility stock prices. Harvard Business Review (July): 431-438.

Cahan, S. F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review (January): 77-95. (JSTOR link).

Call, A. C., S. Chen and Y. H. Tong. 2009. Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts? Review of Accounting Studies 14(2-3): 358-391.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719. (JSTOR link).

Callahan, C. M., C. M. C. Lee and T. L. Yohn. 1997. Accounting information and bid-ask spreads. Accounting Horizons (December): 50-60.

Callahan, C. M., W. H. Shaw and W. D. Terando. 2001. Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock. Journal of Accounting Research (December): 463-480. (JSTOR link).

Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.

Callen, J. L., D. Segal and O. Hope. The pricing of conservative accounting and the measurement of conservatism at the firm-year level. Review of Accounting Studies 15(1): 145-178.

Campbell, S. V. 1996. Predicting bankruptcy reorganization for closely held firms. Accounting Horizons (September): 12-25.

Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132. (JSTOR link).

Casey, C. and N. Bartczak. 1985. Using operating cash flow data to predict financial distress: Some extensions. Journal of Accounting Research (Spring): 384-401. (JSTOR link).

Casey, C. J., V. E. McGee and C. P. Stickney. 1986. Discriminating between reorganized and liquidated firms in bankruptcy. The Accounting Review (April): 249-262. (JSTOR link).

Casey, C. J. Jr. 1980. The usefulness of accounting ratios for subjects' predictions of corporate failure: Replication and extensions. Journal of Accounting Research (Autumn): 603-613. (JSTOR link).

Casey, C. J. 1983. Prior probability disclosure and loan officers' judgments: Some evidence of the impact. Journal of Accounting Research (Spring): 300-307. (JSTOR link).

Cassidy, D. B. 1976. Investor evaluation of accounting information: Some additional empirical evidence. Journal of Accounting Research (Autumn): 212-229. (JSTOR link).

Castelluccio, M. 2001. Computing's Leonardo. Strategic Finance (July): 67-69. (Discussion of Ray Kurzweil inventions, e.g., a program called FatKat that helps search for good stock investments http://fatkat.com).

Cataldo, A. J. and L. N. Killough. 2003. Market makers’ methods of stock manipulation. Management Accounting Quarterly (Summer): 10-13.

Catlett, G. R. 1988. Effects of changes in investor attitude. Accounting Horizons (September): 117-120.

Certo, S. T., C. M. Daily, A. A. Cannella Jr. and D. R. Dalton. 2003. Giving money to get money: How CEO stock options and CEO equity enhance IPO valuations. The Academy of Management Journal 46(5): 643-653. (JSTOR link).

Chalos, P. 1985. Financial distress: A comparative study of individual, model, and committee assessments. Journal of Accounting Research (Autumn): 527-543. (JSTOR link).

Chambers, A. E. and S. H. Penman. 1984. Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research (Spring): 21-47. (JSTOR link).

Chambers, D. and A. Charnes. 1961. Inter-temporal analysis and optimization of bank portfolios. Management Science (July): 393-410. (JSTOR link).

Chambers, D., R. Jennings and R. B. Thompson. 2002. Excess returns to R&D-intensive firms. Review of Accounting Studies 7(2-3): 133-158.

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, R. J. 1965. Financial information and the securities market. Abacus 1(1): 3-30.

Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.

Chambers, R. J. 1971. Value to the Owner. Abacus 7(1): 62-72.

Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.

Chambers, R. J. 1974. Stock market prices and accounting research. Abacus 10(1): 39-54.

Chan, K. C. and G. S. Seow. 1996. The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. Journal of Accounting and Economics (February): 139-158.

Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070. (JSTOR link).

Chandra, R., S. Moriarity and G. L. Willinger. 1990. A reexamination of the power of alternative return-generating models and the effect of accounting for cross-sectional dependencies in event studies. Journal of Accounting Research (Autumn): 398-408. (JSTOR link).

Chaney, P. K., C. E. Hogan and D. C. Jeter. 1999. The effect of reporting restructuring charges on analysts’ forecast revisions and errors. Journal of Accounting and Economics (July): 261-284.

Chang, L. S. and K. S. Most. 1985. The Perceived Usefulness of Financial Statements for Investors' Decisions. University Presses of Florida.

Chang, O. H. and D. R. Nichols. 1992. Tax incentives and capital structures: The case of the dividend reinvestment plan. Journal of Accounting Research (Spring): 109-125. (JSTOR link).

Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. 36(2): 198-225.

Charitou, A., N. Lambertides and L. Trigeorgis. 2007. Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus 43(3): 271-296.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Chasteen, L. G. and M. S. Keener. 1988. Ranking convertible securities for earnings per share: A graphical analysis. Issues In Accounting Education (Fall): 241-247.

Chen, C. 2010. Do analysts and investors fully understand the persistence of the items excluded from Street earnings? Review of Accounting Studies 15(1): 32-69.

Chen, K. C. W. and B. K. Church. 1996. Going concern opinions and the market's reaction to bankruptcy filings. The Accounting Review (January): 117-128. (JSTOR link).

Chen, K. C. W. and  K. C. J. Wei. 1993. Creditors' decisions to waive violations of accounting-based debt covenants. The Accounting Review (April): 218-232. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Chen, P. and G. Zhang. 2007. How do accounting variables explain stock price movements? Theory and evidence. Journal of Accounting and Economics (July): 219-244. 

Chen, Q., J. Francis and W. Jiang. 2005. Investor learning about analyst predictive ability. Journal of Accounting and Economics (February): 3-24.

Chen, S., M. L. DeFond and C. W. Park. 2002. Voluntary disclosure of balance sheet information in quarterly earnings announcements. Journal of Accounting and Economics (June): 229-251.

Chen, X., Q. Cheng and K. Lo. 2010. On the relationship between analyst reports and corporate disclosures: Exploring the roles of information discovery and interpretation. Journal of Accounting and Economics (April): 206-226.

Chen, Z., D. S. Dhaliwal and H. Xie. 2010. Regulation fair disclosure and the cost of equity capital. Review of Accounting Studies 15(1): 106-144.

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1996. Earnings permanence and the incremental information content of cash flows from operations. Journal of Accounting Research (Spring): 173-181. (JSTOR link).

Cheng, C. S. A., C. Liu and T. F. Schaefer. 1997. The value-relevance of SFAS No. 95 cash flows from operations as assessed by security market effects. Accounting Horizons (September): 1-15.

Cheng, C. S. A., W. S. Hopwood and J. C. McKeown. 1992. Non-linearity and specification problems in unexpected earnings response regression model. The Accounting Review (July): 579-598. (JSTOR link).

Cheng, P. L. 1962. Optimum bond portfolio selection. Management Science (July): 490-499. (JSTOR link).

Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.

Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Chiuminatto, P. M. 1957. Satisfying your company's need for capital and employing it effectively. N.A.A. Bulletin (September): 75-88, 92.

Choi, F. D. S. 1973. Financial disclosure and entry to the European capital market. Journal of Accounting Research (Autumn): 159-175. (JSTOR link).

Choi, S. K. and D. C. Jeter. 1992. The effects of qualified audit opinions on earnings response coefficients. Journal of Accounting and Economics (June-September): 229-247.

Choi, Y., S. Lin, M. Walker and S. Young. 2007. Disagreement over the persistence of earnings components: Evidence on the properties of management-specific adjustments to GAAP earnings. Review of Accounting Studies 12(4): 595-622.

Chottiner, S. 1972. Stock market research methodology: A case for the systems approach. Decision Sciences 3(2): 45-53.

Chottiner, S. and A. Young. 1971. A test of the AICPA differentiation between stock dividends and stock splits. Journal of Accounting Research (Autumn): 367-374. (JSTOR link).

Chow, C. W. 1983. 1982 Competitive manuscript award: The impacts of accounting regulation on bondholder and shareholder wealth: The case of the securities acts. The Accounting Review (July): 485-520. (JSTOR link).

Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.

Christensen, P. O. and G. A. Feltham. 1997. Sequential communication in agencies. Review of Accounting Studies 2(2): 123-155.

Christensen, P. O. and G. A. Feltham. 2000. Market performance measures and disclosure of private management information in capital markets. Review of Accounting Studies 5(4): 301-329.

Christensen, P. O., G. A. Feltham and F. Şabac. 2005. A contracting perspective on earnings quality. Journal of Accounting and Economics (June): 265-294.

Christensen, T. E. 2007. Discussion of “another look at GAAP versus the street: An empirical assessment of measurement error bias”. Review of Accounting Studies 12(2-3): 305-321.

Christensen, T. E. 2008. Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”. Review of Accounting Studies 13(2-3): 319-326.

Chung, K., D. Ghicas and V. Pastena. 1993. Lenders' use of accounting information in the oil and gas industry. The Accounting Review (October): 885-895. (JSTOR link).

Clancy, D. K. 1978. What is a convertible debenture? A review of the literature in the U.S.A. Abacus 14(2): 171-179.

Clancy, D. K. and D. W. Johnson. 1999. Stockholder value, adaptation and asset management: A study of the U.S. electronics industry. Advances in Management Accounting (7): 203-216.

Clark, J. J. and P. Elgers. 1973. Forecasted income statements: An investor perspective. The Accounting Review (October): 668-678. (JSTOR link).

Clarkson, P. M. and D. A. Simunic. 1994. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets. Journal of Accounting and Economics (January): 207-228.

Clarkson, P. M., Y. Li and G. D. Richardson. 2004. The market valuation of environmental capital expenditures by pulp and pager companies. The Accounting Review (April): 329-353. (JSTOR link).

Clement, M., R. Frankel and J. Miller. 2003. Confirming management earnings forecasts, earnings uncertainty, and stock returns. Journal of Accounting Research (September): 653-679. (JSTOR link).

Clement, M. B. 1999. Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? Journal of Accounting and Economics (July): 285-303.

Clement, M. B. and S. Y. Tse. 2003. Do investors respond to analysts' forecast revisions as if forecast accuracy is all that matters? The Accounting Review (January): 227-249. (JSTOR link).

Clement, M. B., L. Koonce, T. J. Lopez. 2007. The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance. Journal of Accounting and Economics (December): 378-398.

Cleveland, F. A. 1906. Advantages of an independent railway audit to the investor. Journal of Accountancy (March): 386-395.

Clinch, G. and J. Magliolo. 1992. Market perceptions of reserve disclosures under SFAS No. 69. The Accounting Review (October): 843-861. (JSTOR link).

Clinch, G., B. Sidhu and S. Sin. 2002. The usefulness of direct and indirect cash flow disclosures. Review of Accounting Studies 7(4): 383-404.

Clinch, G. J. and N. A. Sinclair. 1987. Intra-industry information releases : A recursive systems approach. Journal of Accounting and Economics (April): 89-106.

Clinton, B. D. and S. Chen. 1998. Do new performance measures measure up? Management Accounting (October): 38, 40-43. (Summary).

Cloonan, J. B. 1973. A note on profitability in buying puts and calls. Decision Sciences 4(3): 439-440.

Coburn, F. G. 1924. Financial investigations of industrials. Harvard Business Review (January): 154-159.

Cochran, P. L., R. A. Wood and T. B. Jones. 1985. The composition of boards of directors and incidence of golden parachutes. The Academy of Management Journal 28(3): 664-671. (JSTOR link).

Coedhart, M. H., T. M. Koller and D. Weasels. 2005. What really drives the market? MIT Sloan Management Review (Fall): 21-23. (According to these authors mispricing a company's stock is a temporary phenomenon that occurs only under special circumstances. When those circumstances disappear, rational investors step in).

Cogger, K. O. 1981. A time-series analytic approach to aggregation issues in accounting data. Journal of Accounting Research (Autumn): 285-298. (JSTOR link).

Cogger, K. and W. Ruland. 1982. A note on alternative tests for independence of financial time series. Journal of Accounting Research (Part II, Autumn): 733-737. (JSTOR link).

Cohen, D. A. and T. Z. Lys. 2003. A note on analysts’ earnings forecast errors distribution. Journal of Accounting and Economics (December): 147-164.

Cohen, D. A. and T. Z. Lys. 2006. Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns. Journal of Accounting and Economics (October): 87-105.

Cohen, D. A., A. Dey, T. Z. Lys and S. V. Sunder. 2007. Earnings announcement premia and the limits to arbitrage. Journal of Accounting and Economics (July): 153-180. 

Cohen, D. A., R. N. Hann and M. Ogneva. 2007. Another look at GAAP versus the street: An empirical assessment of measurement error bias. Review of Accounting Studies 12(2-3): 271-303.

Cohen, K. J. and B. P. Fitch. 1966. The average investment performance index. Management Science (February): B195-B215. (JSTOR link).

Cohen, K. J. and E. J. Elton. 1967. Inter-temporal portfolio analysis based on simulation of joint returns. Management Science (September): 5-18. (JSTOR link).

Cohen, K. J. and F. S. Hammer. 1965. Optimal coupon schedules for municipal bonds. Management Science (September): 68-82. (JSTOR link).

Cohen, K. J. and F. S. Hammer. 1966. Optimal level debt schedules for municipal bonds. Management Science (November): 161-166. (JSTOR link).

Cohen, K. J., R. L. Kramer, W. H. Waugh. 1966. Regression yield curves for U.S. Government Securities. Management Science (December): B168-B175. (JSTOR link).

Coles, J. L. 2008. Disclosure policy: A discussion of Leuz, Triantis and Wang (2008) on “going dark”. Journal of Accounting and Economics (August): 209-220.

Coller, M. and T. L. Yohn. 1997. Management forecasts and information asymmetry: An examination of bid-ask spreads. Journal of Accounting Research (Autumn): 181-191. (JSTOR link).

Collins, D. W. 1976. Predicting earnings with sub-entity data: Some further evidence. Journal of Accounting Research (Spring): 163-177. (JSTOR link).

Collins, D. W. and L. DeAngelo. 1990. Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests. Journal of Accounting and Economics (October): 213-247.

Collins, D. W. and M. C. O'Connor. 1978. An examination of the association between accounting and share price data in the extractive petroleum industry: A comment and extension. The Accounting Review (January): 228-239. (JSTOR link).

Collins, D. W. and P. Hribar. 2000. Earnings-based and accrual-based market anomalies: One effect or two? Journal of Accounting and Economics (February): 101-123. 

Collins, D. W. and R. R. Simonds. 1979. SEC line-of-business disclosure and market risk adjustments. Journal of Accounting Research (Autumn): 352-383. (JSTOR link).

Collins, D. W. and S. P. Kothari. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics (July): 143-181. 

Collins, D. W. and W. T. Dent. 1979. The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences. Journal of Accounting and Economics (March): 3-44.

Collins, D. W. and W. T. Dent. 1984. A comparison of alternative testing methodologies used in capital market research. Journal of Accounting Research (Spring): 48-84. (JSTOR link).

Collins, D. W., E. L. Maydew and I. S. Weiss. 1997. Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics (December): 39-67.

Collins, D. W., G. Gong and P. Hribar. 2003. Investor sophistication and the mispricing of accruals. Review of Accounting Studies 8(2-3): 251-276.

Collins, D. W., M. Pincus and H. Xie. 1999. Equity valuation and negative earnings: The role of book value of equity. The Accounting Review (January): 29-61. (JSTOR link).

Collins, D. W., M. S. Rozeff and D. S. Dhaliwal. 1981. The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis. Journal of Accounting and Economics (March): 37-71.

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17. (JSTOR link).

Collins, D. W., O. Z. Li and H. Xie. 2009. What drives the increased informativeness of earnings announcements over time? Review of Accounting Studies 14(1): 1-30.

Collins, D. W., S. P. Kothari and J. D. Rayburn. 1987. Firm size and the information content of prices with respect to earnings. Journal of Accounting and Economics (July): 111-138.

Collins, D. W., S. P. Kothari, J. Shanken and R. G. Sloan. 1994. Lack of timeliness and noise as explanations for the low contemporaneous return-earnings association. Journal of Accounting and Economics (November): 289-324. 

Collins, J., D. Kemsley and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research (Autumn): 209-229. (JSTOR link).

Collins, J. H. and D. A. Shackelford. 1992. Foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 103-124. (JSTOR link).

Collins, W. A. and W. S. Hopwood. 1980. A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial analysts and univariate time-series models. Journal of Accounting Research (Autumn): 390-406. (JSTOR link).

Collins, W. A., W. S. Hopwood and J. C. McKeown. 1984. The predictability of interim earnings over alternative quarters. Journal of Accounting Research (Autumn): 467-479. (JSTOR link).

Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74. (Summary).

Cong, Y., H. Du, and J. Feng. 2008. Does web syndication technology facilitate investor decision making? Journal of Emerging Technologies in Accounting (5): 143-159.

Conway, L. G. 1993. Dividend reinvestment plans. Management Accounting (September): 50-52.

Cooke, T., T. Omura and R. Willett. 2009. Consistency, value relevance and sufficiency of book for market values in five Japanese conglomerates over the period 1950-2004. Abacus 45(1): 88-123.

Coombes, R. J. and R. B. Tress. 1977. The financial implication of corporate share reacquisitions. Abacus 13(1): 40-51.

Copeland, R. M. and R. W. Ingram. 1982. The association between municipal accounting information and bond rating changes. Journal of Accounting Research (Part I, Autumn): 275-289. (JSTOR link).

Copeland, T. 2002. Want to create value? Strategic Finance (March): 48-54. (Expectations based management is a measure of financial performance based on the difference between actual and expected performance. The measurement is [Actual return on invested capital, or ROIC - expected return on invested capital x invested capital] - [Actual weighted average cost of capital, or WACC - expected weighted average cost of capital] + [ROIC - WACC] x [Actual invested capital - expected capital]. See page 53. Illustrations based on Sears vs. Wal-Mart, Chevron Corp, and Coca-Cola Company).

Copeland, T., A. Dolgoff and A. Moel. 2004. The role of expectations in explaining the cross-section of stock returns. Review of Accounting Studies 9(2-3): 149-188.

Core, J. and W. Guay. 1999. The use of equity grants to manage optimal equity incentive levels. Journal of Accounting and Economics 28(2)(December): 151-184.

Core, J. and W. Guay. 2002. Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting Research (June): 613-630. (JSTOR link).

Core, J. E. 2002. Discussion of the roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 519-527. (JSTOR link).

Core, J. E. and C. M. Schrand. 1999. The effect of accounting-based debt covenants on equity valuation. Journal of Accounting and Economics (February): 1-34.

Core, J. E., W. R. Guay and A.Van Buskirk. 2003. Market valuations in the New Economy: An investigation of what has changed. Journal of Accounting and Economics (January): 43-67.

Core, J. E., W. R. Guay and R. Verdi. 2008. Is accruals quality a priced risk factor? Journal of Accounting and Economics (September): 2-22.

Core, J. E., W. R. Guay, S. A. Richardson and R. S. Verdi. 2006. Stock market anomalies: What can we learn from repurchases and insider trading? Review of Accounting Studies 11(1): 49-70.

Cormier, D., M. Ledoux and M. Magnan. 2009. The use of web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems 10(1): 1-24.

Cornell, B. and W. R. Landsman. 1989. Security price response to quarterly earnings announcements and analysts' forecast revisions. The Accounting Review (October): 680-692. (JSTOR link).

Cornett, M. M., Z. Rezaee and H. Tehranian. 1996. An investigation of capital market reactions to pronouncements on fair value accounting. Journal of Accounting and Economics (August-December): 119-154.

Cotter, J. 1999. Asset revaluations and debt contracting. Abacus 35(3): 268-285.

Cotter, J. and I. Zimmer. 1995. Asset revaluations and assessment of borrowing capacity. Abacus 31(2): 136-151.

Cotter, J. and M. Silvester. 2003. Board and monitoring committee independence. Abacus 39(2): 211-232.

Couchman, C. B. 1924. Principles governing the amounts available for distribution of dividends. Journal of Accountancy (August): 81-97.

Coughlan, J. W. 1988. Anomalies in calculating earnings per share. Accounting Horizons (December): 80-88.

Coughlan, J. W. 1997. ESOs and EPS. Accounting Horizons (March): 25-38. (ESOs refers to employee stock options).

Courtenay, S. M. and S. B. Keller. 1994. Errors in databases revisited: An examination of the CRSP Shares-outstanding data. The Accounting Review (January): 285-291. (JSTOR link).

Cowen, A., B. Groysberg and P. Healy. 2006. Which types of analyst firms are more optimistic? Journal of Accounting and Economics (April): 119-146.

Cox, C. T. 1985. Further evidence on the representativeness of management earnings forecasts. The Accounting Review (October): 692-701. (JSTOR link).

Cready, W. M. 1988. Information value and investor wealth: The case of earnings announcements. Journal of Accounting Research (Spring): 1-27. (JSTOR link).

Cready, W. M. 1992. A comment on the proper use of residuals in Patell's squared unexpected return statistic. The Accounting Review (January): 212-215. (JSTOR link).

Cready, W. M. and D. N. Hurtt. 2002. Assessing investor response to information events using return and volume metrics. The Accounting Review (October): 891-909. (JSTOR link).

Cready, W. M. and J. K. Shank. 1987. Understanding accounting changes in an efficient market - A comment, replication, and re-interpretation. The Accounting Review (July): 589-596. (JSTOR link).

Cready, W. M. and P. G. Mynatt. 1991. The information content of annual reports: A price and trading response analysis. The Accounting Review (April): 291-312. (JSTOR link).

Cready, W. M. and P. G. Mynatt. 1992. A comment on the empirical distribution of squared unexpected returns. Journal of Accounting Research (Autumn): 297-302. (JSTOR link).

Cready, W. M. and R. Ramanan. 1991. The power of tests employing log-transformed volume in detecting abnormal trading. Journal of Accounting and Economics (June): 203-214.

Cready, W. M., D. N. Hurtt and J. A. Seida. 2000. Applying reverse regression techniques in earnings-return analyses. Journal of Accounting and Economics (October): 227-240.

Crichfield, T., T. Dyckman and J. Lakonishok. 1978. An evaluation of security analysts' forecasts. The Accounting Review (July): 651-668. (JSTOR link).

Daley, L. A., D. W. Senkow and R. L. Vigeland. 1988. Analysts' forecasts, earnings variability, and option pricing: Empirical evidence. The Accounting Review (October): 563-585. (JSTOR link).

Daley, L. A., J. S. Hughes and J. D. Rayburn. 1995. The impact of earnings announcements on the permanent price effects of block trades. Journal of Accounting Research (Autumn): 317-334. (JSTOR link).

Dalton, D. R., C. M. Daily, S. T. Certo and R. Roengpitya. 2003. Meta-analyses of financial performance and equity: Fusion or confusion? The Academy of Management Journal 46(1): 13-26. (JSTOR link).

Daniel, K. 2004. Discussion of: “Testing behavioral finance theories using trends and sequences in financial performance,” (by Wesley Chan, Richard Frankel, and S. P. Kothari). Journal of Accounting and Economics (December): 51-64.

Daniel, N. D., D. J. Denis and L. Naveen. 2008. Do firms manage earnings to meet dividend thresholds. Journal of Accounting and Economics (March): 2-26.

Danielson, M. G. and E. Press. 2003. Accounting returns revisited: Evidence of their usefulness in estimating economic returns. Review of Accounting Studies 8(4): 493-530.

Dann, L. Y., R. W. Masulis and D. Mayers. 1991. Repurchase tender offers and earnings information. Journal of Accounting and Economics (September): 217-251.

Danos, P., D. L. Holt and E. A. Imhoff, Jr. 1984. Bond raters' use of management financial forecasts: Experiment in expert judgment. The Accounting Review (October): 547-573. (JSTOR link).

Dargenidou, C., S. McLeay and I. Raonic. 2006. Expected earnings growth and the cost of capital: An analysis of accounting regime change in the European financial market. Abacus 42(3-4): 388-414.

Darrough, M. and J. Ye. 2007. Valuation of loss firms in a knowledge-based economy. Review of Accounting Studies 12(1): 61-93.

Darrough, M. N. 1993. Disclosure policy and competition: Cournot vs. Bertrand. The Accounting Review (July): 534-561. (JSTOR link).

Darrough, M. N. and N. M. Stoughton. 1990. Financial disclosure policy in an entry game. Journal of Accounting and Economics (January): 219-243.

Das, S. and H. Zhang. 2003. Rounding-up in reported EPS, behavioral thresholds, and earnings management. Journal of Accounting and Economics (April): 31-50.

Das, S., C. B. Levine and K. Sivaramakrishnan. 1998. Earnings predictability and bias in analysts' earnings forecasts. The Accounting Review (April): 277-294. (JSTOR link).

Datar, S. M., G. A. Feltham and J. S. Hughes. 1991. The role of audits and audit quality in valuing new issues. Journal of Accounting and Economics (March): 3-49.

David, I. T. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-123. (JSTOR link).

David, P., M. A. Hitt and J. Gimeno. 2001. The influence of activism by institutional investors on R&D. The Academy of Management Journal 44(1): 144-157. (JSTOR link).

Davidson, B. T. 1924. "Payment of dividends before restoring impaired capital". Journal of Accountancy (February): 143-152.

Davidson, H. J. 1968. Discussion of the information content of annual earnings announcements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-100. (JSTOR link).

Davidson, W. N. III and D. L. Worrell. 1988. The impact of announcements of corporate illegalities on shareholder returns. The Academy of Management Journal 31(1): 195-200. (JSTOR link).

Davidson, W. N. III, D. L. Worrell and S. H. Garrison. 1988. Effect of strike activity on firm value. The Academy of Management Journal 31(2): 387-394. (JSTOR link).

Davis, D. W., J. R. Boatsman and E. F. Baskin. 1978. On generalizing stock market research to a broader class of markets. The Accounting Review (January): 1-10. (JSTOR link).

Davis, J. S. and C. W. Swenson. 1993. Experimental evidence on tax incentives and the demand for capital investments. The Accounting Review (July): 482-514. (JSTOR link).

Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709. (JSTOR link).

Davis, S. M. and D. Hollie. 2008. The impact of nonaudit service fee levels on investors' perceptions of auditor independence. Behavioral Research In Accounting 20(1): 31-41.

Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423. (JSTOR link).

DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review (July): 400-420. (JSTOR link).

DeAngelo, L. E. 1988. Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics (January): 3-36.

DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112. (JSTOR link).

DeBerg, C. L. 1990. Earnings per share and the actual conversion of convertible securities. Journal of Accounting Education 8(1): 137-151.

Debreceny, R. and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1): 47-74.

Dechow, P. M. 2006. Asymmetric sensitivity of CEO cash compensation to stock returns: A discussion. Journal of Accounting and Economics (October): 193-202.

Dechow, P. M. and W. Ge. 2006. The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly. Review of Accounting Studies 11(2-3): 253-296.

Dechow, P. M., A. P. Hutton and R. G. Sloan. 1996. Economic consequences of accounting for stock-based compensation. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 1-20. (JSTOR link).

Dechow, P. M., R. G. Sloan and M. T. Soliman. 2004. Implied equity duration: A new measure of equity risk. Review of Accounting Studies 9(2-3): 197-228. 

Dechow, P. M., S. A. Richardson and I. Tuna. 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies 8(2-3): 355-384.

Dechow, P. M., S. P. Kothari and R. L. Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics (27 May): 133-168.

Dedman, E., S. Mouselli, Y. Shen and A. W. Stark. 2009. Accounting, intangible assets, stock market activity, and measurement and disclosure policy - Views from the U.K. Abacus 45(3): 312-341.

Defeo, V. J. 1986. An empirical investigation of the speed of the market reaction to earnings announcements. Journal of Accounting Research (Autumn): 349-363. (JSTOR link).

Defeo, V. J., R. A. Lambert and D. F. Larcker. 1989. The executive compensation effects of equity-for-debt swaps. The Accounting Review (April): 201-227. (JSTOR link).

DeFond, M., M. Hung and R. Trezevant. 2007. Investor protection and the information content of annual earnings announcements: International evidence. Journal of Accounting and Economics (March): 37-67.

DeFond, M. L. and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review (July): 375-404. (JSTOR link).

DeFond, M. L. and D. B. Smith. 1991. Discussion of the financial and market effects of the SEC accounting and auditing enforcement releases. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 143-148. (JSTOR link).

DeFond, M. L. and M. Hung. 2003. An empirical analysis of analysts’ cash flow forecasts. Journal of Accounting and Economics (April): 73-100.

DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.

Dehning, B., G. M. Pfeiffer and V. J. Richardson. 2006. Analysts' forecasts and investments in information technology. International Journal of Accounting Information Systems 7(3): 238-250.

Delves, D. 2001. Underwater stock options. Strategic Finance (December): 26-32.

Demers, E. 2002. Discussion of high-technology intangibles and analysts' forecasts. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 313-319. (JSTOR link). 

Demers, E. and B. Lev. 2001. A rude awakening: Internet shakeout in 2000. Review of Accounting Studies 6(2-3): 331-359.

Demers, E. A. 2007. Discussion of “Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies”. Review of Accounting Studies 12(2-3): 217-225.

Demetriou, P. A. 1967. The present value of investments in sinking funds. Management Science (January): 336-343. (JSTOR link). 1967. Erratum: The present value of investments in sinking funds. Management Science (November): 256. (JSTOR link).

Demirakos, E. G., N. C. Strong and M. Walker. 2004. What valuation models do analysts use? Accounting Horizons (December): 221-240.

Dempsey, S. J. 1989. Predisclosure information search incentives, analyst following, and earnings announcement price response. The Accounting Review (October): 748-757. (JSTOR link).

Demski, J. S. 1973. Discussion of relationship between accounting changes and stock prices: Problems of measurement and some empirical evidence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 46-54. (JSTOR link).

Demski, J. S. and G. A. Feltham. 1994. Market response to financial reports. Journal of Accounting and Economics (January): 3-40.

Demski, J. S. and R. A. Dye. 1999. Risk, return, and moral hazard. Journal of Accounting Research (Spring): 27-55. (JSTOR link).

Denis, D. J. and D. K. Denis. 1993. Managerial discretion, organizational structure, and corporate performance: A study of leveraged recapitalizations. Journal of Accounting and Economics (January-July): 209-236.

Derstine, R. P. and R. J. Huefner. 1974. LIFO-FIFO, accounting ratios and market risk. Journal of Accounting Research (Autumn): 216-234. (JSTOR link).

Desai, H., S. Krishnamurthy and K. Venkataraman. 2006. Do short sellers target firms with poor earnings quality? Evidence from earnings restatements. Review of Accounting Studies 11(1): 71-90.

Devine, M. S. 2008. Forecasting post-combination earnings. Journal of Accountancy (December): 48-53.

Dhaliwal, D., K. R. Subramanyam and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics (January): 43-67. 

Dhaliwal, D., M. Erickson, M. M. Frank and M. Banyi. 2003. Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis. Journal of Accounting and Economics (June): 179-200. 

Dhaliwal, D., O. Z. Li and R. Trezevant. 2003. Is a dividend tax penalty incorporated into the return on a firm's common stock? Journal of Accounting and Economics (June): 155-178. 

Dhaliwal, D. S. 1980. The effect of the firm's capital structure on the choice of accounting methods. The Accounting Review (January): 78-84. (JSTOR link).

Dhaliwal, D. S. 1986. Measurement of financial leverage in the presence of unfunded pension obligations. The Accounting Review (October): 651-661. (JSTOR link).

Dhaliwal, D. S. and S. S. Reynolds. 1994. The effect of the default risk of debt on the earnings response coefficient. The Accounting Review (April): 412-419. (JSTOR link).

Dharan, B. G. 1983. Empirical identification procedures for earnings models. Journal of Accounting Research (Spring): 256-270. (JSTOR link).

Dharan, B. G. 1983. Identification and estimation issues for a causal earnings model. Journal of Accounting Research (Spring): 18-41. (JSTOR link).

Dharan, B. G. 1984. Expectation models and potential information content of oil and gas reserve value disclosures. The Accounting Review (April): 199-217. (JSTOR link).

Dichev, I. D. 2003. Discussion of “The Differential persistence of accruals and cash flows for future operating income versus future profitability”. Review of Accounting Studies 8(2-3): 245-250.

Dichev, I. D. and V. W. Tang. 2009. Earnings volatility and earnings predictability. Journal of Accounting and Economics (March): 160-181.

Dichev, I. D., D. J. Skinner. 2002. Large-sample evidence on the debt covenant hypothesis. Journal of Accounting Research (September): 1091-1123. (JSTOR link). 

Dickinson, A. L. 1905. Duties and responsibilities of the public accountant with regard to new issues of stocks and bonds. Journal of Accountancy (November): 16-27.

Dietrich, J. R. 1984. Discussion of methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 83-86. (JSTOR link).

Dietrich, J. R. 1984. Effects of early bond refundings: An empirical investigation of security returns. Journal of Accounting and Economics (April): 67-96.

Dietrich, J. R. 1989. Discussion of voluntary disclosure choice and earnings information transfer. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 106-110. (JSTOR link).

Dietrich, J. R. and J. W. Deitrick. 1985. Bond exchanges in the airline industry: Analyzing public disclosures. The Accounting Review (January): 109-126. (JSTOR link).

Dietrich, J. R. and R. S. Kaplan. 1982. Empirical analysis of the commercial loan classification decision. The Accounting Review (January): 18-38. (JSTOR link).

Dietrich, J. R., K. A. Muller and E. J. Riedl. 2007. Asymmetric timeliness tests of accounting conservatism. Review of Accounting Studies 12(1): 95-124.

Dietrich, J. R., S. J. Kachelmeier, D. N. Kleinmuntz and T. J. Linsmeier. 2001. Market efficiency, bounded rationality, and supplemental business reporting disclosures. Journal of Accounting Research (September): 243-268. (JSTOR link).

DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.

DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium - www.globalpublicpolicysymposium.com. (Blog note on this paper). 

Dodd, P., N. Dopuch, R. Holthausen and R. Leftwich. 1984. Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics (April): 3-38.

Donnelly, R. 2002. Earnings persistence, losses and the estimation of earnings response coefficients. Abacus 38(1): 121-133.

Dontoh, A. and J. Ronen. 1993. Information content of accounting announcements. The Accounting Review (October): 857-869. (JSTOR link).

Dontoh, A., J. Ronen and B. Sarath. 2003. On the rationality of the post-announcement drift. Review of Accounting Studies 8(1): 69-104.

Dopuch, N. 1971. Discussion of an empirical test of the relevance of accounting information for investment decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 32-40. (JSTOR link).

Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1986. Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions. Journal of Accounting and Economics (June): 93-117.

Doyle, J. T., R. J. Lundholm and M. T. Soliman. 2003. The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8(2-3): 145-174.

Drazin, R. and H. Rao. 2002. Harnessing managerial knowledge to implement product-line extensions: How do mutual fund families allocate portfolio managers to old and new funds? The Academy of Management Journal 45(3): 609-619. (JSTOR link).

D'Souza, J. 2000. The stock price impact of mandated accounting charges on rate-regulated firms. Review of Accounting Studies 5(3): 235-257.

D'Souza, J. and J. Jacob. 2001. Electric utility stranded costs: Valuation and disclosure issues. Journal of Accounting Research (December):  495-512. (JSTOR link).

D'Souza, J., K Ramesh and M. Shen. 2010. Disclosure of GAAP line items in earnings announcements. Review of Accounting Studies 15(1): 179-219.

Dugan, M. T. and C. V. Zavgren. 1988. Bankruptcy prediction research: A valuable instructional tool. Issues In Accounting Education (Spring): 48-64.

Duke, J. C. and H. G. Hunt III. 1990. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics (January): 45-63.

Dull, R. B. and D. P. Tegarden. 2004. Reply to the discussions of using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 135-137.

Dull, R. B. and D. P. Tegarden. 2004. Using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 109-127.

Dull, R. B., A. W. Graham, A. A. Baldwin. 2003. Web-based financial statements: Hypertext links to footnotes and their effect on decisions. International Journal of Accounting Information Systems 4(3): 185-203.

Dunn, K., M. Kohlbeck and M. Magilke. 2009. Future profitability, operating cash flows, and market valuations associated with offshoring arrangements of technology jobs. Journal of Information Systems (Fall): 25-47.

Durnev, A., R. Morck, B. Yeung and P. Zarowin. 2003. Does greater firm-specific return variation mean more or less informed stock pricing? Journal of Accounting Research (December): 797-836. (JSTOR link).

Duru, A. and D. M. Reeb. 2002. International diversification and analysts' forecast accuracy and bias. The Accounting Review (April): 415-433. (JSTOR link).

Dutta, S. 1996. Private and public disclosures and the efficiency of stock prices. Review of Accounting Studies 1(4): 285-307.

Dutta, S. and B. Trueman. 2002. The interpretation of information and corporate disclosure strategies. Review of Accounting Studies 7(1): 75-96.

Dutta, S. and F. Gigler. 2002. The effect of earnings forecasts on earnings management. Journal of Accounting Research (June): 631-655. (JSTOR link).

Duvall, L., R. Jennings, J. Robinson and R. B. Thompson II. 1992. Can investors unravel the effects of goodwill accounting? Accounting Horizons (June): 1-14.

Dyckman, T., D. Philbrick and J. Stephan. 1984. A comparison of event study methodologies using daily stock returns: A simulation approach. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 1-30. (JSTOR link).

Dyckman, T. R., L. J. Thomas and R. P. Magee. 1975. Dynamic models of bond refunding. Decision Sciences 6(4): 614-630.

Dye, R. A. 1992. Relative performance evaluation and project selection. Journal of Accounting Research (Spring): 27-52. (JSTOR link).

Dye, R. A. 1998. Investor sophistication and voluntary disclosures. Review of Accounting Studies 3(3): 261-287.

Dye, R. A. and S. S. Sridhar. 1995. Industry-wide disclosure dynamics. Journal of Accounting Research (Spring): 157-174. (JSTOR link).

Eames, M., S. M. Glover and J. Kennedy. 2002. The association between trading recommendations and broker-analysts' earnings forecasts. Journal of Accounting Research (March): 85-104. (JSTOR link).

Eames, M., S. M. Glover, and J. J. Kennedy. 2006. Stock recommendations as a source of bias in earnings forecasts. Behavioral Research in Accounting (18): 37-51.

Eames, M. J. and S. M. Glover. 2003. Earnings predictability and the direction of analysts' earnings forecast errors. The Accounting Review (July): 707-724. (JSTOR link).

Easton, P. 2001. Discussion of: “When capital follows profitability: Non-linear residual income dynamics”. Review of Accounting Studies 6(2-3): 267-274.

Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.

Easton, P. 2004. Discussion of “Forward versus trailing earnings in equity valuation”. Review of Accounting Studies 9(2-3): 331-336.

Easton, P. and J. Pae. 2004. Accounting conservatism and the relation between returns and accounting data. Review of Accounting Studies 9(4): 495-521.

Easton, P., G. Taylor, P. Shroff and T. Sougiannis. 2002. Using forecasts of earnings to simultaneously estimate growth and the rate of return on equity investment. Journal of Accounting Research (June): 657-676. (JSTOR link). 

Easton, P., P. Shroff and G. Taylor. 2000. Permanent and transitory earnings, accounting recording lag, and the earnings coefficient. Review of Accounting Studies 5(4): 281-300.

Easton, P. D. 1985. Accounting earnings and security valuation: Empirical evidence of the fundamental links. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 54-77. (JSTOR link).

Easton, P. D. 1998. Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 235-247. (JSTOR link).

Easton, P. D. 1999. Commentaries base on the 1999 Doctoral Consortium: Security returns and the value relevance of accounting data. Accounting Horizons (December): 399-412.

Easton, P. D. 2004. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review (January): 73-95. (JSTOR link).

Easton, P. D. and M. E. Zmijewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics (July): 117-141. 

Easton, P. D. and M. E. Zmijewski. 1993. SEC form 10K/10Q reports and annual reports to shareholders: Reporting lags and squared market model prediction errors. Journal of Accounting Research (Spring): 113-129. (JSTOR link).

Easton, P. D. and T. S. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research (Spring): 19-36. (JSTOR link).

Easton, P. D., P. H. Eddey and T. S. Harris. 1993. An investigation of revaluations of tangible long-lived assets. Journal of Accounting Research (Studies on International Accounting): 1-38. (JSTOR link).

Easton, P. D., T. S. Harris and J. A. Ohlson. 1992. Aggregate accounting earnings can explain most of security returns: The case of long return intervals. Journal of Accounting and Economics (June-September): 119-142.

Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.

Edmister, R. O. 1973. Discussion of 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): 139-142. (JSTOR link).

Edwards, J. W. 1971. Discussion of the influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-167. (JSTOR link).

Eger, C. and J. Dickhaut. 1982. An examination of the conservative information processing bias in an accounting framework. Journal of Accounting Research (Part II, Autumn): 711-723. (JSTOR link).

Eggleton, I. R. C. 1976. [Discussion of patterns, prototypes, and predictions: An exploratory study]: A reply. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 145-158. (JSTOR link).

Eggleton, I. R. C., S. H. Penman and J. R. Twombly. 1976. Accounting changes and stock prices: An examination of selected uncontrolled variables. Journal of Accounting Research (Spring): 66-88. (JSTOR link).

Eiteman, D. S. 1963. Are there two kinds of stock dividends? N.A.A. Bulletin (October): 53-58.

Eklund, T., B. Back, H. Vanharanta, and A. Visa. 2008. A face validation of a SOM-based financial benchmarking model. Journal of Emerging Technologies in Accounting (5): 109-127.

El-Gazzar, S. M. 1993. Stock market effects of the closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review (April): 258-272. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

El-Gazzar, S. M. 1998. Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods. The Accounting Review (January): 119-129. (JSTOR link).

Elgers, P. and D. Murray. 1992. The relative and complementary performance of analyst and security-price-based measures of expected earnings. Journal of Accounting and Economics (June-September): 303-316.

Elgers, P., C. Callahan and E. Strock. 1987. The effect of earnings yields upon the association between unexpected earnings and security returns: A re-examination. The Accounting Review (October): 763-773. (JSTOR link).

Elgers, P. T. and D. Murray. 1982. The impact of the choice of market index on the empirical evaluation of accounting risk measures. The Accounting Review (April): 358-375. (JSTOR link).

Elgers, P. T. and M. H. Lo. 1994. Reductions in analysts' annual earnings forecast errors using information in prior earnings and security returns. Journal of Accounting Research (Autumn): 290-303. (JSTOR link).

Elgers, P. T., M. H. Lo and R. J. Pfeiffer Jr. 2001. Delayed security price adjustments to financial analysts' forecasts of annual earnings. The Accounting Review (October): 613-632. (JSTOR link).

Elgers, P. T., S. L. Porter and L. E. Xu. 2008. The timing of industry and firm earnings information in security prices: A re-evaluation. Journal of Accounting and Economics (March): 78-93.

Elias, N. 1972. The effects of human asset statements on the investment decision: An experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 215-233. (JSTOR link).

Elliott, J. 1985. Discussion of market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 24-27. (JSTOR link).

Elliott, J. A. 1982. "Subject to" audit opinions and abnormal security returns-outcomes and ambiguities. Journal of Accounting Research (Part II, Autumn): 617-638. (JSTOR link).

Elliott, J. A. and J. D. Hanna. 1996. Repeated accounting write-offs and the information content of earnings. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 135-155. (JSTOR link).

Elliott, J. W. and H. L. Uphoff. 1972. Predicting the near term profit and loss statement with an econometric model: A feasibility study. Journal of Accounting Research (Autumn): 259-274. (JSTOR link).

Ellis, R. V. 1917. Preferred dividends. Journal of Accountancy (June): 461-462.

Ely, K. and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93. Journal of Accounting Research (Autumn): 293-317. (JSTOR link).

Ely, K. and G. Waymire. 1999. Intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research (Studies on Credible Financial Reporting): 17-44. (JSTOR link).

Ely, K. M. 1991. Interindustry differences in the relation between compensation and firm performance variables. Journal of Accounting Research (Spring): 37-58. (JSTOR link).

Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research (Autumn): 397-415. (JSTOR link).

Emery, D. R., F. H. Barron and W. F. Messier, Jr. 1982. Conjoint measurement and the analysis of noisy data: A comment. Journal of Accounting Research (Part I, Autumn): 450-458. (JSTOR link).

Emery, G. W. and K. O. Cogger. 1982. The measurement of liquidity. Journal of Accounting Research (Part I, Autumn): 290-303. (JSTOR link).

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Engel, E., E. A. Gordon and R. M. Hayes. 2002. The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 485-518. (JSTOR link).

Engel, E., M. Erickson and E. Maydew. 1999. Debt-equity hybrid securities. Journal of Accounting Research (Autumn): 249-274. (JSTOR link).

Engel, E., R. M. Hayes and X. Wang. 2003. CEO turnover and properties of accounting information. Journal of Accounting and Economics (December): 197-226.

Engel, E., R. M. Hayes and X. Wang. 2007. The Sarbanes–Oxley Act and firms’ going-private decisions. Journal of Accounting and Economics (September): 116-145.

Enis, C. R. and B. Ke. 2003. The impact of the 1986 Tax Reform Act on income shifting from corporate to shareholder tax bases: Evidence from the motor carrier industry. Journal of Accounting Research (March): 65-88. (JSTOR link).

Epstein, M. J. 1992. Corporate governance and the shareholders' revolt. Management Accounting (August): 32-35.

Epstein, M. J. and K. G. Palepu. 1999. What financial analysts want. Strategic Finance (April): 48-52. (Survey).

Erickson, M. 2002. Discussion of managerial actions, stock returns, and earnings: The case of business-to-business internet firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 557-560. (JSTOR link).

Erickson, M. M. and E. L. Maydew. 1998. Implicit taxes in high dividend yield stocks. The Accounting Review (October): 435-458. (JSTOR link).

Ertimur, Y. 2007. Discussion of “How disclosure quality affects the level of information asymmetry”. Review of Accounting Studies 12(2-3): 479-485.

Ertimur, Y., J. Livnat and M. Martikainen. 2003. Differential market reactions to revenue and expense surprises. Review of Accounting Studies 8(2-3): 185-211.

Eskew, R. K. 1975. An examination of the association between accounting and share price data in the extractive petroleum industry. The Accounting Review (April): 316-324. (JSTOR link).

Eskew, R. K. 1978. An examination of the association between accounting and share price data in the extractive petroleum industry: A reply. The Accounting Review (January): 240-246. (JSTOR link).

Eskew, R. K. 1979. The forecasting ability of accounting risk measures: Some additional evidence. The Accounting Review (January): 107-118. (JSTOR link).

Espahbodi, H., E. Strock and H. Tehranian. 1991. Impact on equity prices of pronouncements related to nonpension postretirement benefits. Journal of Accounting and Economics (December): 323-346.

Espahbodi, H., P. Espahbodi and H. Tehranian. 1995. Equity price reaction to the pronouncements related to accounting for income taxes. The Accounting Review (October): 655-668. (JSTOR link).

Espahbodi, H., P. Espahbodi, Z. Rezaee and H. Tehranian. 2002. Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation. Journal of Accounting and Economics (August): 343-373.

Estes, J., R. S. Savich and M. Ivanova. 2007. Tools for financial analysis. Journal of Accountancy (November): 70-73.

Estes, R. W. 1968. An assessment of the usefulness of current cost and price-level information by financial statement users. Journal of Accounting Research (Autumn): 200-207. (JSTOR link).

Ettredge, M., D. Simon, D. Smith and M. Stone. 1994. Why do companies purchase timely quarterly reviews? Journal of Accounting and Economics (September): 131-155.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.

Evans, J. H. III. and S. S. Sridhar. 2002. Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review (July): 595-626. (JSTOR link).

Eyck, A. 1924. Some precedents in British law and practice for safeguarding securities. Harvard Business Review (July): 385-397.

Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.

Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.

Fairfield, P. M., J. S. Whisenant and T. L. Yohn. 2003. Accrued earnings and growth: Implications for future profitability and market mispricing. The Accounting Review (January): 353-371. (JSTOR link).

Fairfield, P. M., R. J. Sweeney and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. The Accounting Review (July): 337-355. (JSTOR link).

Fairfield, P. M., S. Whisenant and T. L. Yohn. 2003. The differential persistence of accruals and cash flows for future operating income versus future profitability. Review of Accounting Studies 8(2-3): 221-243.

Falk, H. and T. Ophir. 1973. The influence of differences in accounting policies on investment decisions. Journal of Accounting Research (Spring): 108-116. (JSTOR link).

Fama, E. F. 1965. Portfolio analysis in a stable Paretian market. Management Science (January): 404-419. (JSTOR link).

Fan, J. P. H. and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics (August): 401-425.

Farlee, M. A. 1998. Welfare effects of timely reporting. Review of Accounting Studies 3(3): 289-320.

Feltham, G. A. and J. A. Ohlson. 1999. Residual earnings valuation with risk and stochastic interest rates. The Accounting Review (April): 165-183. (JSTOR link).

Feltham, G. A. and M. G. H. Wu. 2000. Public reports, information acquisition by investors, and management incentives. Review of Accounting Studies 5(2): 155-190. 

Feltham, G. A. and M. G. H. Wu. 2001. Incentive efficiency of stock versus options. Review of Accounting Studies 6(1): 7-28.

Feltham, G. A., J. S. Hughes and D. A. Simunic. 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics (December): 375-399.

Ferguson, N. 2009. The descent of finance. Harvard Business Review (July-August): 44-53. ("September 2008 was the month American finance went off the cliff.").

Feroz, E. H., K. Park and V. S. Pastena. 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 107-142. (JSTOR link).

Fick, K. F. 2008. Securitized profits: Understanding gain on sale accounting. Journal of Accountancy (May): 54-59. (Securitization is "the process by which loans, consumer installment contracts, leases, receivables, and other relatively illiquid assets with common features are packaged into interest-bearing securities with marketable investment characteristics.").

Field, L., M. Lowry and S. Shu. 2005. Does disclosure deter or trigger litigation? Journal of Accounting and Economics (September): 487-507.

Fields, T. D., S. Rangan and S. R. Thiagarajan. 1998. An empirical evaluation of the usefulness of non-GAAP accounting measures in the real estate investment trust industry. Review of Accounting Studies 3(1-2): 103-130.

Findlay, M. C. III. 1977. On market efficiency and financial accounting. Abacus 13(2): 106-122.

Finger, C. A. 1994. The ability of earnings to predict future earnings and cash flow. Journal of Accounting Research (Autumn): 210-223. (JSTOR link).

Finnerty, J. D. and D. Grant. 2002. Alternative approaches to testing hedge effectiveness under SFAS No. 133. Accounting Horizons (June): 95-108.

Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.

Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review (July): 642-650. (JSTOR link).

Firth, M. 1981. The relative information content of the release of financial results data by firms. Journal of Accounting Research (Autumn): 521-529. (JSTOR link).

Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.

Fischer, P. E. and P. C. Stocken. 2001. Imperfect information and credible communication. Journal of Accounting Research (June): 119-134. (JSTOR link). 

Fischer, P. E. and R. E. Verrecchia. 1998. Correlated forecast errors. Journal of Accounting Research (Spring): 91-110. (JSTOR link).

Fischer, P. E. and R. E. Verrecchia. 1999. Public information and heuristic trade. Journal of Accounting and Economics (February): 89-124.

Fischer, P. E. and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review (April): 229-245. (JSTOR link).

Fischer, P. E., J. D. Gramlich, B. P. Miller and H. D. White. 2009. Investor perceptions of board performance: Evidence from uncontested director elections. Journal of Accounting and Economics (December): 172-189.

Fisher, K. 2009. How to Smell a Rat: The Five Signs of Financial Fraud. John Wiley & Sons.

Fisher, L. 1959. Determination of risk premium on corporate bonds. Journal of Political Economy (June): 217-237.

Fleming, D. M. 2009. Management forecast characteristics: Effects on venture capital investment screening judgments. Behavioral Research In Accounting 21(2): 13-36.

Floyd, R. L. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (August): 151-153.

Floyd, R. L. and C. F. Schlatter. 1923. "Payment of dividends before restoring impaired capital". Journal of Accountancy (May): 390-393.

Fogler, H. R. and F. Nutt. 1975. A note on social responsibility and stock valuation. The Academy of Management Journal 18(1): 155-160. (JSTOR link).

Foster, G. 1973. Stock market reaction to estimates of earnings per share by company officials. Journal of Accounting Research (Spring): 25-37. (JSTOR link).

Foster, G. 1975. Security price revaluation implications of sub-earnings disclosure. Journal of Accounting Research (Autumn): 283-292. (JSTOR link).

Foster, G. 1979. Briloff and the capital market. Journal of Accounting Research (Spring): 262-274. (JSTOR link).

Foster, G. 1980. Accounting policy decisions and capital market research. Journal of Accounting and Economics (March): 29-62.

Foster, G. 1981. Intra-industry information transfers associated with earnings releases. Journal of Accounting and Economics (December): 201-232.

Foster, G., C. Olsen and T. Shevlin. 1984. Earnings releases, anomalies, and the behavior of security returns. The Accounting Review (October): 574-603. (JSTOR link).

Foster, T. W. III and D. Vickrey. 1978. The incremental information content of the 10-K. The Accounting Review (October): 921-934. (JSTOR link).

Foster, T. W. III and D. Vickrey. 1978. The information content of stock dividend announcements. The Accounting Review (April): 360-370. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610. (JSTOR link).

Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189. (JSTOR link).

Francis, J. 1990. Corporate compliance with debt covenants. Journal of Accounting Research (Autumn): 326-347. (JSTOR link).

Francis, J. 1997. Discussion of self-selection and analyst coverage. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 201-208. (JSTOR link).

Francis, J. and D. Philbrick. 1993. Analysts' decisions as products of a multi-task environment. Journal of Accounting Research (Autumn): 216-230. (JSTOR link).

Francis, J. and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting Research (Autumn): 319-352. (JSTOR link).

Francis, J. and L. Soffer. 1997. The relative informativeness of analysts' stock recommendations and earnings forecast revisions. Journal of Accounting Research (Autumn): 193-211. (JSTOR link).

Francis, J., D. Nanda and X. Wang. 2006. Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks. Journal of Accounting and Economics (September): 271-292.

Francis, J., D. Pagach and J. Stephan. 1992. The stock market response to earnings announcements released during trading versus nontrading periods. Journal of Accounting Research (Autumn): 165-184. (JSTOR link).

Francis, J., D. Philbrick and K. Schipper. 1994. Shareholder litigation and corporate disclosures. Journal of Accounting Research (Autumn): 137-164. (JSTOR link).

Francis, J., J. D. Hanna and D. R. Philbrick. 1997. Management communications with securities analysts. Journal of Accounting and Economics (31 December): 363-394.

Francis, J., J. D. Hanna and L. Vincent. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 117-134. (JSTOR link).

Francis, J., K. Schipper and L. Vincent. 2002. Earnings announcements and competing information. Journal of Accounting and Economics (August): 313-342.

Francis, J., K. Schipper and L. Vincent. 2002. Expanded disclosures and the increased usefulness of earnings announcements. The Accounting Review (July): 515-546. (JSTOR link).

Francis, J., K. Schipper and L. Vincent. 2005. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics (June): 329-360.

Francis, J., P. Olsson and D. R. Oswald. 2000. Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates. Journal of Accounting Research (Spring): 45-70. (JSTOR link).

Francis, J., R. LaFond, P. M. Olsson and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review (October): 967-1010. (JSTOR link).

Francis, J., R. LaFond, P. Olsson and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics (June): 295-327.

Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.

Frank, K. E. 2001. Making sense of spin-offs, tracking stock, and equity carve-outs. Strategic Finance (December): 38-43.

Frank, W. 1969. A study of the predictive significance of two income measures. Journal of Accounting Research (Spring): 123-136. (JSTOR link).

Frank, W. G. and J. J. Weygandt. 1971. A prediction model for convertible debentures. Journal of Accounting Research (Spring): 116-126. (JSTOR link).

Frankel, R. and C. M. C. Lee. 1998. Accounting valuation, market expectation, and cross-sectional stock returns. Journal of Accounting and Economics (30 June): 283-319.

Frankel, R. and L. Litov. 2009. Earnings persistence. Journal of Accounting and Economics (March): 182-190.

Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.

Frankel, R., M. Johnson and D. J. Skinner. 1999. An empirical examination of conference calls as a voluntary disclosure medium. Journal of Accounting Research (Spring): 133-150. (JSTOR link).

Frankel, R., M. McNichols and G. P. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review (January): 135-150. (JSTOR link).

Frankel, R., W. J. Mayew and Y. Sun. 2010. Do pennies matter? Investor relations consequences of small negative earnings surprises. Review of Accounting Studies 15(1): 220-242.

Frankle, A. and C. Hawkins. 1975. Beta coefficients for convertible bonds. Journal of Finance (March): 207-210.

Frankel, R. and X. Li. 2004. Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders. Journal of Accounting and Economics (June): 229-259. 

Frankel, R., S. P. Kothari and J. Weber. 2006. Determinants of the informativeness of analyst research. Journal of Accounting and Economics (April): 29-54.

Frazier, K. B., R. W. Ingram and B. M. Tennyson. 1984. A methodology for the analysis of narrative accounting disclosures. Journal of Accounting Research (Spring): 318-331. (JSTOR link).

Frederickson, J. R. and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review (July): 667-686. (JSTOR link).

Freeman, R. N. 1978. On the association between net monetary position and equity security prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 111-145. (JSTOR link).

Freeman, R. N. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A comment. The Accounting Review (January): 177-180. (JSTOR link).

Freeman, R. N. 1986. Discussion of the information contained in the components of earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 65-68. (JSTOR link).

Freeman, R. N. 1987. The association between accounting earnings and security returns for large and small firms. Journal of Accounting and Economics (July): 195-228.

Freeman, R. N. and S. Tse. 1989. The multiperiod information content of accounting earnings: Confirmations and contradictions of previous earnings reports. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 49-79. (JSTOR link).

Freeman, R. N. and S. Y. Tse. 1992. A nonlinear model of security price responses to unexpected earnings. Journal of Accounting Research (Autumn): 185-209. (JSTOR link).

Freeman, R. N., J. A. Ohlson and S. H. Penman. 1982. Book rate-of-return and prediction of earnings changes: An empirical investigation. Journal of Accounting Research (Part II, Autumn): 639-653. (JSTOR link).

Frezatti, F. 2002. The value management process: A proposal for linkage between shareholders and managers. Journal of Applied Management Accounting Research (Winter): 51-71.

Fried, D. and A. Schiff. 1981. CPA switches and associated market reactions. The Accounting Review (April): 326-341. (JSTOR link).

Fried, D. and D. Givoly. 1982. Financial analysts' forecasts of earnings: A better surrogate for market expectations Journal of Accounting and Economics (October): 85-107.

Friedlander, A. J. 1925. A study in investment values of industrial bonds. Harvard Business Review (January): 222-228.

Friedman, S. D. and H. Singh. 1989. CEO succession and stockholder reaction: The influence of organizational context and event content. The Academy of Management Journal 32(4): 718-744. (JSTOR link).

Frino, A. and A. West. 1999. The lead-lag relationship between stock indices and stock index futures contracts: Further Australian evidence. Abacus 35(3): 333-341.

Frino, A. and D. R. Gallagher. 2002. Is index performance achievable? An analysis of Australian equity index funds. Abacus 38(2): 200-214.

Frino, A., E. Jarnecic and A. Lepone. 2007. The determinants of the price impact of block trades: Further evidence. Abacus 43(1): 94-106.

Frischmann, P. J., P. D. Kimmel and T. D. Warfield. 1999. Innovation in preferred stock: Current developments and implications for financial reporting. Accounting Horizons (September): 201-218.

Frost, C. A. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research (Spring): 157-169. (JSTOR link).

Frost, C. A. 1994. Discussion of the effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 169-175. (JSTOR link).

Frost, C. A. and G. Pownall. 1994. Accounting disclosure practices in the United States and the United Kingdom. Journal of Accounting Research (Spring): 75-102. (JSTOR link).

Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57. 

Frost, C. A. and M. H. Long. 1996. Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions for research. Accounting Horizons (March): 95-109.

Galai, D. 1989. A note on "Equilibrium warrant pricing models and accounting for executive stock options". Journal of Accounting Research (Autumn): 313-315. (JSTOR link).

Gaver, J. J. and K. M. Gaver. 1993. Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics (January-July): 125-160.

Gaver, J. J., K. M. Gaver and G. P. Battistel. 1992. The stock market reaction to performance plan adoptions. The Accounting Review (January): 172-182. (JSTOR link).

Garvey, G. T. 2008. Discussion of “On the relation between predictable market returns and predictable analyst forecast errors”. Review of Accounting Studies 13(2-3): 292-294.

Garvey, G. T. and T. T. Milbourn. 2000. EVA versus earnings: Does it matter which is more highly correlated with stock returns? Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 209-245. (JSTOR link).

Gebhardt, W. R., C. M. C. Lee and B. Swaminathan. 2001. Toward an implied cost of capital. Journal of Accounting Research (June): 135-176. (JSTOR link).

Geiger, M. A., C. S. Lennox and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13(1): 55-86.

Geijsbeek, J. B. 1914. Bondholders' reorganization plans for an irrigation district. Journal of Accountancy (July): 30-37.

Gelb, D. S. and P. Zarowin. 2002. Corporate disclosure policy and the informativeness of stock prices. Review of Accounting Studies 7(1): 33-52.

Gentry, J. A., P. Newbold and D. T. Whitford. 1985. Classifying bankrupt firms with funds flow components. Journal of Accounting Research (Spring): 146-160. (JSTOR link).

Gerstenberg, C. W. 1909. Legal department: Stock exchanges. Journal of Accountancy (October): 469-471.

Gerstenberg, C. W. 1911. Tax on transfers of stock. Journal of Accountancy (April): 466-469.

Gerstenberg, C. W. 1912. Liability of stockholder of corporation created in one state to carry on business in another. Journal of Accountancy (July): 66-67.

Gerstenberg, C. W. 1912. Stock subscription an executory contract. Journal of Accountancy (July): 67-68.

Gerstenberg, C. W. 1912. The liability of a stockholder upon a subscription agreement. Journal of Accountancy (June): 445-446.

Gerstenberg, C. W. 1912. Transfer of stock. Journal of Accountancy (April): 310-311.

Gerstenberg, C. W. 1912. What is a fair return? Journal of Accountancy (January): 73-76.

Gheyara, K. and J. Boatsman. 1980. Market reaction to the 1976 replacement cost disclosures. Journal of Accounting and Economics (August): 107-125.

Ghicas, D. C., A. Papadaki, G. Siougle and T. Sougiannis. 2008. The relevance of quantifiable audit qualifications in the valuation of IPOs. Review of Accounting Studies 13(4): 512-550.

Ghosh, A., Z. Gu and P. C. Jain. 2005. Sustained earnings and revenue growth, earnings quality, and earnings response coefficients. Review of Accounting Studies 10(1): 33-57.

Gibbins, M., A. Richardson and J. Waterhouse. 1990. The management of corporate financial disclosure: Opportunism, ritualism, policies, and processes. Journal of Accounting Research (Spring): 121-143. (JSTOR link).

Gigler, F. 1994. Self-enforcing voluntary disclosures. Journal of Accounting Research (Autumn): 224-240. (JSTOR link).

Gilson, S. C., P. M. Healy, C. F. Noe and K. G. Palepu. 2001. Analyst specialization and conglomerate stock breakups. Journal of Accounting Research (December): 565-582. (JSTOR link).

Givoly, D. 1985. The formation of earnings expectations. The Accounting Review (July): 372-386. (JSTOR link).

Givoly, D. and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review (April): 394-410. (JSTOR link).

Givoly, D. and D. Palmon. 1981. Classification of convertible debt as common stock equivalents: Some empirical evidence on the effects of APB Opinion 15. Journal of Accounting Research (Autumn): 530-543. (JSTOR link).

Givoly, D. and J. Lakonishok. 1979. The information content of financial analysts' forecasts of earnings: Some evidence on semi-strong inefficiency. Journal of Accounting and Economics (December): 165-185.

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

Gjesdal, F. 2007. Discussion of “Conservatism, growth and return on investment”. Review of Accounting Studies 12(2-3): 371-376.

Gjesdal, F. and R. Antle. 2001. Dividend covenants and income measurement. Review of Accounting Studies 6(1): 53-76.

Gleason, C. A. and L. F. Mills. 2008. Evidence of differing market responses to beating analysts’ targets through tax expense decreases. Review of Accounting Studies 13(2-3): 295-318.

Glezen, G. W. and J. A. Millar. 1985. An empirical investigation of stockholder reaction to disclosures required by ASR No. 250. Journal of Accounting Research (Autumn): 859-870. (JSTOR link).

Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.

Gonedes, N. J. 1969. The significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 90-113. (JSTOR link).

Gonedes, N. J. 1974. Capital market equilibrium and annual accounting numbers: Empirical evidence. Journal of Accounting Research (Spring): 26-62. (JSTOR link).

Gonedes, N. J. 1975. Risk, information, and the effects of special accounting items on capital market equilibrium. Journal of Accounting Research (Autumn): 220-256. (JSTOR link).

Gonedes, N. J. 1971. Some evidence on investor actions and accounting messages - Part I. The Accounting Review (April): 320-328. (JSTOR link).

Gonedes, N. J. 1971. Some evidence on investor actions and accounting messages - Part II. The Accounting Review (July): 535-551. (JSTOR link).

Gonedes, N. J. 1972. Discussion of analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 85-101. (JSTOR link).

Gonedes, N. J. 1972. Efficient capital markets and external accounting. The Accounting Review (January): 11-21. (JSTOR link).

Gonedes, N. J. 1978. Corporate signaling, external accounting, and capital market equilibrium: Evidence on dividends, income, and extraordinary items. Journal of Accounting Research (Spring): 26-79. (JSTOR link).

Gonedes, N. J. 1980. Public disclosure rules, private information-production decisions, and capital market equilibrium. Journal of Accounting Research (Autumn): 441-476. (JSTOR link).

Gonedes, N. J. and N. Dopuch. 1974. Capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work. Journal of Accounting Research (Studies on Financial Accounting Objectives): 48-129. (JSTOR link).

Gonedes, N. J. and N. Dopuch. 1974. [Discussion of capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work]: A reply. Journal of Accounting Research (Studies on Financial Accounting Objectives): 138-141. (JSTOR link).

Gonedes, N. J. and N. Dopuch. 1974. [Discussion of capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work]: A reply. Journal of Accounting Research (Studies on Financial Accounting Objectives): 158-169. (JSTOR link).

Gonedes, N. J. and N. Dopuch. 1979. Economic analyses and accounting techniques: Perspective and proposals. Journal of Accounting Research (Autumn): 384-410. (JSTOR link).

Gonedes, N. J., N. Dopuch and S. H. Penman. 1976. Disclosure rules, information-production, and capital market equilibrium: The case of forecast disclosure rules. Journal of Accounting Research (Spring): 89-137. (JSTOR link).

Gong, G., H. Louis and A. X. Sun. 2008. Earnings management, lawsuits, and stock-for-stock acquirers’ market performance. Journal of Accounting and Economics (September): 62-77.

Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.

Grambovas, C. A., B. Giner and D. Christodoulou. 2006. Earnings conservatism: Panel data evidence from the European Union and the United States. Abacus 42(3-4): 354-378.

Grant, E. B. 1980. Market implications of differential amounts of interim information. Journal of Accounting Research (Spring): 255-268. (JSTOR link).

Green, D. Jr. and J. Segall. 1966. The predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 21-36. (JSTOR link).

Greenball, M. N. 1968. Evaluation of the usefulness to investors of different accounting estimators of earnings: A simulation approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 27-49. (JSTOR link).

Greenball, M. N. 1968. The accuracy of different methods of accounting for earnings - A simulation approach. Journal of Accounting Research (Spring): 114-129. (JSTOR link).

Greenball, M. N. 1970. Discussion of on the usefulness of financial accounting information to security analysts. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 49-54. (JSTOR link).

Greenball, M. N. 1971. A statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 172-190. (JSTOR link).

Greenball, M. N. 1971. The predictive-ability criterion: Its relevance in evaluating accounting data. Abacus 7(1): 1-7.

Greenball, M. N. 1973. Estimating an entity's capital investment, earnings and rate-of-return: An econometric approach. Abacus 9(1): 44-61.

Greenberg, R. 1984. Adaptive estimation: An alternative to the traditional stationarity assumption. Journal of Accounting Research (Autumn): 719-730. (JSTOR link).

Greenstein, M. M. and H. Sami. 1994. The impact of the SEC's segment disclosure requirement on bid-ask spreads. The Accounting Review (January): 179-199. (JSTOR link).

Greig, A. C. 1992. Fundamental analysis and subsequent stock returns. Journal of Accounting and Economics (June-September): 413-442.

Griffin, P. A. 1977. The time-series behavior of quarterly earnings: Preliminary evidence. Journal of Accounting Research (Spring): 71-83. (JSTOR link).

Griffin, P. A. 1982. Foreign exchange gains and losses: Impact on reported earnings. Abacus 18(1): 50-69.

Griffin, P. A. 1983. Management's preferences for FASB Statement No. 52: Predictive ability results. Abacus 19(2): 130-139.

Griffin, P. A. 1998. Further evidence on the economic effects of changes in loan loss provisions on bank stock returns. Abacus 34(2): 188-203.

Griffin, P. A. 2003. Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings. Review of Accounting Studies 8(4): 433-460.

Griffin, P. A. and S. J. R. Wallach. 1991. Latin American lending by major U. S. banks: The effects of disclosures about nonaccrual loans and loan loss provisions. The Accounting Review (October): 830-846. (JSTOR link).

Griffin, P. A., J. A. Grundfest and M. A. Perino. 2004. Stock price response to news of securities fraud litigation: An analysis of sequential and conditional information. Abacus 40(1): 21-48.

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Gu, Z. and J. S. Wu. 2003. Earnings skewness and analyst forecast bias. Journal of Accounting and Economics (April): 5-29.

Gu, Z. and J. Xue. 2008. The superiority and disciplining role of independent analysts. Journal of Accounting and Economics (August): 289-316.

Gu, Z. and T. Chen. 2004. Analysts’ treatment of nonrecurring items in street earnings. Journal of Accounting and Economics (December): 129-170.

Guay, W. 2000. Discussion of value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 43-51. (JSTOR link).

Guay, W. 2002. Discussion of real investment implications of employee stock option exercises. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 395-406. (JSTOR link).

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (May): 321-348.

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (June): 420-431.

Gundelfinger, S. 1924. Prize essay: The principles which should govern the determination of capital and the amounts available for distribution of dividends in the case of corporations, with special reference to the system of capital stocks without a par value. Journal of Accountancy (July): 31-41.

Gupta, M. C. and R. J. Huefner. 1972. A cluster analysis study of financial ratios and industry characteristics. Journal of Accounting Research (Spring): 77-95. (JSTOR link).

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hagerman, R. L., M. E. Zmijewski and P. Shah. 1984. The association between the magnitude of quarterly earnings forecast errors and risk-adjusted stock returns. Journal of Accounting Research (Autumn): 526-540. (JSTOR link).

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hakansson, N. H. 1969. Discussion of an empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 82-84. (JSTOR link).

Hakansson, N. H., J. G. Kunkel and J. A. Ohlson. 1984. A comment of Verrecchia's no trading "theorem". Journal of Accounting Research (Autumn): 765-767. (JSTOR link).

Hardwick, P. and M. Adams. 1999. The determinants of financial derivatives use in the United Kingdom life insurance industry. Abacus 35(2): 163-184.

Hall, T. W. 1982. An empirical test of the effect of asset aggregation on valuation accuracy. Journal of Accounting Research (Spring): 139-151. (JSTOR link).

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.

Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.

Han, J. C. Y. and J. J. Wild. 1990. Unexpected earnings and intraindustry information transfers: Further evidence. Journal of Accounting Research (Spring): 211-219. (JSTOR link).

Han, J. C. Y. and J. J. Wild. 1991. Stock price behavior associated with managers' earnings and revenue forecasts. Journal of Accounting Research (Spring): 79-95. (JSTOR link).

Han, J. C. Y., J. J. Wild and K. Ramesh. 1989. Managers' earnings forecasts and intra-industry information transfers. Journal of Accounting and Economics (February): 3-33.

Hand, J. R. M. 1990. A test of the extended functional fixation hypothesis. The Accounting Review (October): 740-763. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Hand, J. R. M. 1991. Extended functional fixation and security returns around earnings announcements: A reply to Ball and Kothari. The Accounting Review (October): 739-746. (JSTOR link).

Hand, J. R. M. 2002. Discussion of “Earnings surprises, growth expectations, and stock returns, or, don't let an earnings torpedo sink your portfolio”. Review of Accounting Studies 7(2-3): 313-318.

Hand, J. R. M., P. J. Hughes and S. E. Sefcik. 1990. Insubstance defeasances: Security price reactions and motivations. Journal of Accounting and Economics (May): 47-89.

Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153. 

Hanlon, M., S. Rajgopal and T. Shevlin. 2003. Are executive stock options associated with future earnings? Journal of Accounting and Economics (December): 3-43.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Hare, J. B. 1994. So you want to go public? Management Accounting (December): 25-29.

Harmelink, P. J. 1973. An empirical examination of the predictive ability of alternate sets of insurance company accounting data. Journal of Accounting Research (Spring): 146-158. (JSTOR link).

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330. (JSTOR link).

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312.

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

Harris, T. S. and J. A. Ohlson. 1987. Accounting disclosures and the market's valuation of oil and gas properties. The Accounting Review (October): 651-670. (JSTOR link).

Harris, T. S. and J. A. Ohlson. 1990. Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation. The Accounting Review (October): 764-780. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Harrison, T. 1977. Different market reactions to discretionary and nondiscretionary accounting changes. Journal of Accounting Research (Spring): 84-107. (JSTOR link).

Harrison, W. T. Jr., L. A. Tomassini and J. R. Dietrich. 1983. The use of control groups in capital market research. Journal of Accounting Research (Spring): 65-77. (JSTOR link).

Harvard Business Review. 1923. Summaries of business research: A comparison of par and no-par stock, with special reference to the effect of this feature on market price. Harvard Business Review (October): 108-113.

Harvard Business Review. 1924. Methods in the distribution of securities to investors by an originating house. Harvard Business Review (October): 104-112.

Harvard Business Review. 1924. The advisability of purchasing bonds at the time of issue. Harvard Business Review (October): 90-99.

Harvard Business Review. 1926. Case studies in business: Distribution of securities of a public service corporation. Harvard Business Review (January): 223-230.

Harvard Business Review. 1926. Legal developments significant in business: Legal status of non-cumulative preferred stock. Harvard Business Review (July): 495-500.

Harvard Business Review. 1926. Legal developments significant in business. Stock dividends - Capital or income. Harvard Business Review (October): 102-115.

Harvard Business Review. 1927. Case studies in business: Conflicting interest in a company's purchase of its own securities. Harvard Business Review (July): 481-487.

Harvard Business Review. 1927. Legal developments significant in business: The corporate receiver. Harvard Business Review (April): 358-365.

Harvard Business Review. 1927. Legal developments significant in business: The dividend limit. Harvard Business Review (July): 501-507.

Harvard Business Review. 1927. Summaries of business research: Market capitalization rates of industrial earnings. Harvard Business Review (October): 75-80. (The rate of capitalization refers to "the ratio of per share earnings to the market price of a particular common stock" and is used as a method for determining the value of the stock).

Harvard Business Review. 1927. Summaries of business research: The development of class A and class B stocks. Harvard Business Review (April): 332-339.

Harvard Business Review. 1927. Summaries of business research: Types of investment trust collateral and securities. Harvard Business Review (January): 207-212.

Harvard Business Review. 1928. Case studies in business: The establishment of a bond department in a commercial bank - 1928. Harvard Business Review (October): 87-96.

Harvard Business Review. 1928. Summaries of business research: The relative investment value of industrial and railroad common stocks. Harvard Business Review (October): 69-74.

Harvard Business Review. 1929. Summaries of business research: An introduction to a statistical study of bond yields. Harvard Business Review (April): 338-342.

Harvard Business Review. 1929. Summaries of business research: Estate and inheritance taxation of corporate securities. Harvard Business Review (April): 331-338.

Harvard Business Review. 1929. Summaries of business research: The relative investment value of high-yield and low-yield common stock. Harvard Business Review (January): 222-228.

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Hassell, J. M. and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review (January): 58-75. (JSTOR link).

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352. (JSTOR link).

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451. (JSTOR link).

Hawkins, C. A. and R. J. Halonen. 1973. Profitability in buying puts and calls. Decision Sciences 4(1): 109-118.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125. 

Hayes, D. C., J. E. Hunton and J. L. Reck. 2001. Market reactions to ERP implementation announcements. Journal of Information Systems (Spring): 3-18.

Hayes, R. M. 1998. The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts. Journal of Accounting Research (Autumn): 299-320. (JSTOR link).

Hayes, R. M. 2000. Discussion of hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 83-89. (JSTOR link).

Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.

Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics (September): 125-153.

Healy, P. 1996. Discussion of a market-based evaluation of discretionary accrual models. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 107-115. (JSTOR link).

Healy, P. M. 2009. Discussion of “What determines financial analysts’ career outcomes during mergers?” Journal of Accounting and Economics (March): 87-90.

Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383. (Summary).

Healy, P. M. and K. G. Palepu. 1990. Earnings and risk changes surrounding primary stock offers. Journal of Accounting Research (Spring): 25-48. (JSTOR link).

Healy, P. M. and K. G. Palepu. 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics (January): 97-123.

Healy, P. M. and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics (September): 405-440.

Healy, P. M. and K. G. Palepu. 1993. The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons (March): 1-11.

Healy, P. M. and K. G. Palepu. 2003. How the quest for efficiency corroded the market. Harvard Business Review (July): 76-85. (Summary).

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37. (JSTOR link).

Henry, E. 2006. Market reaction to verbal components of earnings press releases: Event study using predictive algorithm. Journal of Emerging Technologies in Accounting (3): 1-19.

Hensher, D. A. and S. Jones. 2007. Forecasting corporate bankruptcy: Optimizing the performance of the mixed Logit model. Abacus 43(3): 241-264.

Hermanson, D. R., J. Krishnan and Z. Ye. 2009. Adverse section 404 opinions and shareholder dissatisfaction toward auditors. Accounting Horizons (December): 391-409.

Herrmann, D. R., O. Hope and W. B. Thomas. 2008. International diversification and forecast optimism: The effects of Reg FD. Accounting Horizons (June): 179-197.

Hertzel, M. and P. C. Jain. 1991. Earnings and risk changes around stock repurchase tender offers. Journal of Accounting and Economics (September): 253-274.

Hess, R. H. 1910. Irrigation bonds. Journal of Accountancy (October): 426-434.

Hicks, C. J. 1924. What can the employer do to encourage saving and wise investment by industrial employees? Harvard Business Review (January): 194-200.

Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.

Hill, C. W. L. and S. A. Snell. 1989. Effects of ownership structure and control on corporate productivity. The Academy of Management Journal 32(1): 25-46. (JSTOR link).

Hill, H. P. 1971. Discussion of An empirical study of the cost of convertible securities. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 113-115. (JSTOR link).

Hill, N. T., S. W. Shelton and K. T. Stevens. 2002. Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices. Abacus 38(1): 78-90.

Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34. 

Hillison, W. A. 1979. Empirical investigation of general purchasing power adjustments on earnings per share and the movement of security prices. Journal of Accounting Research (Spring): 60-73. (JSTOR link).

Hilton, W. P. 1915. Bonus capital stock and bonds. Journal of Accountancy (June): 425-436.

Hirshleifer, D., K. Hou, S. H. Teoh and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics (December): 297-331.

Hirst, D. E. and P. E. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 47-75. (JSTOR link).

Hirst, D. E., L. Koonce and J. Miller. 1999. The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment. Journal of Accounting Research (Studies on Credible Financial Reporting): 101-124. (JSTOR link).

Hirst, D. E., L. Koonce and P. J. Simko. 1995. Investor reactions to financial analysts' research reports. Journal of Accounting Research (Autumn): 335-351. (JSTOR link).

Hirst, D. E., L. Koonce and S. Venkataraman. 2008. Management earnings forecasts: A review and framework. Accounting Horizons (September): 315-338. 

Ho, L. J. 1993. Option trading and the relation between price and earnings: A cross-sectional analysis. The Accounting Review (April): 368-384. (JSTOR link).

Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487. (JSTOR link).

Hodder, L., L. Koonce and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons (March): 49-70.

Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review (October): 675-691. (JSTOR link).

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).

Hodge, F. D., J. J. Kennedy and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review (July): 687-703. (JSTOR link).

Hodgkinson, W. Jr. 1928. Preferred stock issues and redemptions, 1919-1927. Harvard Business Review (October): 49-58.

Hogan, C. E. 1997. Costs and benefits of audit quality in the IPO market: A self-selection analysis. The Accounting Review (January): 67-86. (JSTOR link).

Hogan, W. P. 1989. Insider trading: Implications and responses. Abacus 25(2): 85-96.

Holder-Webb, L. M. and M. S. Wilkins. 2000. The incremental information content of SAS No. 59 going-concern opinions. Journal of Accounting Research (Spring): 209-219. (JSTOR link).

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).

Holthausen, R. W. and R. E. Verrecchia. 1988. The effect of sequential information releases on the variance of price changes in an intertemporal multi-asset market. Journal of Accounting Research (Spring): 82-106. (JSTOR link).

Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back.  Journal of Accounting and Economics (March): 73-109.

Holthausen, R. W. 1990. Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics (January): 207-218.

Holthausen, R. W. and D. F. Larcker. 1992. The prediction of stock returns using financial statement information. Journal of Accounting and Economics (June-September): 373-411.

Holthausen, R. W. and R. E. Verrecchia. 1990. The effect of informedness and consensus on price and volume behavior. The Accounting Review (January): 191-208. (JSTOR link).

Holthausen, R. W. and R. W. Leftwich. 1983. The economic consequences of accounting choice implications of costly contracting and monitoring. Journal of Accounting and Economics (5): 77-117.

Holton, T. L. 1966. Discussion of the predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 37-39. (JSTOR link).

Hong, H., R. S. Kaplan and G. Mandelker. 1978. Pooling vs. purchase: The effects of accounting for mergers on stock prices. The Accounting Review (January): 31-47. (JSTOR link).

Hope, O. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 235-272. (JSTOR link). 

Hopkins, P. E. 1996. The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 33-50. (JSTOR link).

Hopwood, W. S. 1980. On the automation of the Box-Jenkins modeling procedures: An algorithm with an empirical test. Journal of Accounting Research (Spring): 289-296. (JSTOR link).

Hopwood, W. S. 1980. The transfer function relationship between earnings and market-industry indices: An empirical study. Journal of Accounting Research (Spring): 77-90. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1981. An evaluation of univariate time-series earnings models and their generalization to a single input transfer function. Journal of Accounting Research (Autumn): 313-322. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1986. Univariate Time-Series Analysis of Quarterly Earnings: Some Unresolved Issues. Studies in Accounting Research (25). American Accounting Association.

Hopwood, W. S., P. Newbold and P. A. Silhan. 1982. The potential for gains in predictive ability through disaggregation: Segmented annual earnings. Journal of Accounting Research (Part II, Autumn): 724-732. (JSTOR link).

Hopwood, W. S., J. C. McKeown and P. Newbold. 1981. Power transformations in time-series models of quarterly earnings per share. The Accounting Review (October): 927-933. (JSTOR link).

Hopwood, W. S., J. C. Mckeown and P. Newbold. 1982. The additional information content of quarterly earnings reports: Intertemporal disaggregation. Journal of Accounting Research (Part I, Autumn): 343-349. (JSTOR link).

Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281. (JSTOR link).

Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385. (JSTOR link).

Horrigan, J. 1966. The determination of long-term credit standing with financial ratios. Journal of Accounting Research (Supplement): 44-62.

Horrigan, J. O. 1965. Some empirical bases of financial ratio analysis. The Accounting Review (July): 558-568. (JSTOR link).

Horrigan, J. O. 1968. A short history of financial ratio analysis. The Accounting Review (April): 284-294. (JSTOR link).

Horrigan, J. O. 1970. An alternative approach to predicting corporate bond ratings: A comment. Journal of Accounting Research (Spring): 126-127. (JSTOR link).

Horwitz, B. and A. Young. 1972. An empirical study of accounting policy and tender offers. Journal of Accounting Research (Spring): 96-107. (JSTOR link).

Hossari, G. 2006. A dynamic ratio-based model for signaling corporate collapse. Journal of Applied Management Accounting Research (Winter): 11-32.

Hossari, G. 2007. Modelling corporate collapse: Definitional issues of the collapse event. Journal of Applied Management Accounting Research (Summer): 75-84.

Houghton, K. A. 1984. Accounting data and the prediction of business failure: The setting of priors and the age of data. Journal of Accounting Research (Spring): 361-368. (JSTOR link).

Houghton, K. A. and R. Sengupta. 1984. The effect of prior probability disclosure and information set construction on bankers' ability to predict failure. Journal of Accounting Research (Autumn): 768-775. (JSTOR link).

Houston, A. L. Jr. and C. O. Houston. 1991. The changing use of preferred stock. Management Accounting (December): 47-49.

Howard, E. D. 1906. Types of street railway securities. Journal of Accountancy (May): 12-26.

Hribar, P. 2002. Discussion of “Inventory changes and future returns”. Review of Accounting Studies 7(2-3): 189-193.

Hribar, P. and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies 9(2-3): 337-356.

Hribar, P., N. T. Jenkins and W. B. Johnson. 2006. Stock repurchases as an earnings management device. Journal of Accounting and Economics (April): 3-27.

Huddart, S. and V. G. Narayanan. 2002. An empirical examination of tax factors and mutual funds' stock sales decisions. Review of Accounting Studies 7(2-3): 319-341.

Huddart, S., B. Ke and C. Shi. 2007. Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings. Journal of Accounting and Economics (March): 3-36.

Huddart S. J. 2008. Three patterns in need of a unified theory. Accounting Horizons (December): 441-444.

Huddart, S., J. S. Hughes and M. Brunnermeier. 1999. Disclosure requirements and stock exchange listing choice in an international context. Journal of Accounting and Economics (January): 237-269. 

Hughes, J., J. Liu and W. Su. 2008. On the relation between predictable market returns and predictable analyst forecast errors. Review of Accounting Studies 13(2-3): 266-291.

Hughes, J. P. 2009. Corporate value, ultimate control and law protection for investors in Western Europe. Management Accounting Research (March): 41-52.

Hughes, J. S. and W. E. Ricks. 1987. Associations between forecast errors and excess returns near to earnings announcements. The Accounting Review (January): 158-175. (JSTOR link).

Hughes, J. S., J. L. Kao and M. Williams. 2002. Public disclosure of forward contracts and revelation of proprietary information. Review of Accounting Studies 7(4): 459-478.

Hughes, P. J. 1986. Signalling by direct disclosure under asymmetric information. Journal of Accounting and Economics (June): 119-142.

Hui, K. W., S. Matsunaga and D. Morse. 2009. The impact of conservatism on management earnings forecasts. Journal of Accounting and Economics (June): 192-207.

Hunton, J. E. and R. A. McEwen. 1997. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (October): 497-515. (JSTOR link).

Hunton, J. E., R. A. McEwen and B. Wier. 2002. The reaction of financial analysts to enterprise resource planning (ERP) implementation plans. Journal of Information Systems (Spring): 31-40.

Hurdman, F. H. 1919. Capital stock of no par value. Journal of Accountancy (October): 246-257.

Hurdman, F. H. 1924. No par value stock. Journal of Accountancy (February): 91-100.

Hurdman, F. H. 1925. Some questions on no-par-value stock. Journal of Accountancy (January): 9-18.

Huson, M. R., T. W. Scott and H. A. Wier. 2001. Earnings dilution and the explanatory power of earnings for returns. The Accounting Review (October): 589-612. (JSTOR link).

Hutton, A. P., G. S. Miller and D. J. Skinner. 2003. The role of supplementary statements with management earnings forecasts. Journal of Accounting Research (December): 867-890. (JSTOR link).

Imhoff, E. A. Jr. and G. J. Lobo. 1984. Information content of analysts' composite forecast revisions. Journal of Accounting Research (Autumn): 541-554. (JSTOR link).

Imhoff, E. A. Jr. and G. J. Lobo. 1992. The effect of ex ante earnings uncertainty on earnings response coefficients. The Accounting Review (April): 427-439. (JSTOR link).

Imhoff, E. A. Jr. and P. V. Pare. 1982. Analysis and comparison of earnings forecast agents. Journal of Accounting Research (Part I, Autumn): 429-439. (JSTOR link).

Indjejikian, R. J. 1991. The impact of costly information interpretation on firm disclosure decisions. Journal of Accounting Research (Autumn): 277-301. (JSTOR link).

Ingram, R. W. and E. G. Chewning. 1983. The effect of financial disclosure regulation on security market behavior. The Accounting Review (July): 562-580. (JSTOR link).

Irani, A. J. and I. Karamanou. 2003. Regulation fair disclosure, analyst following, and analyst forecast dispersion. Accounting Horizons (March): 15-29.

Irvine, P. J. 2004. Analysts' forecasts and brokerage-firm trading. The Accounting Review (January): 125-149. (JSTOR link).

Irvine, P. J. A. 2000. Do analysts generate trade for their firms? Evidence from the Toronto stock exchange. Journal of Accounting and Economics (October): 209-226.

Islam, S. M. N. and K. B. Oh. 2003. Interrelationship of valuation and portfolio selection of stocks. Journal of Applied Management Accounting Research (Summer): 49-64.

Ismail, B. E. and M. K. Kim. 1989. On the association of cash flow variables with market risk: Further evidence. The Accounting Review (January): 125-136. (JSTOR link).

Jablonsky, S. F. and N. P. Barsky. 2001. The Manager's Guide to Financial Analysis. John Wiley & Sons.

Jacob, J. 1997. Discussion of do security analysts improve their performance with experience? Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 159-166. (JSTOR link).

Jacob, J. and B. N. Jorgensen. 2007. Earnings management and accounting income aggregation. Journal of Accounting and Economics (July): 369-390. 

Jacob, J., T. Lys and J. Sabino. 1999. Autocorrelation structure of forecast errors from time-series models: Alternative assessments of the causes of post-earnings announcement drift. Journal of Accounting and Economics 28(3)(December): 329-358.

Jacob, J., T. Z. Lys and M. A. Neale. 1999. Expertise in forecasting performance of security analysts. Journal of Accounting and Economics (November): 51-82.

Jacobson, C. K. 1994. Investor response to health care cost containment legislation: Is American health policy designed to fail? The Academy of Management Journal 37(2): 440-452. (JSTOR link).

Jacobson, R. and D. Aaker. 1993. Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan. Journal of Accounting and Economics (October): 383-405.

Jaggi, B. 1980. Further evidence on the accuracy of management forecasts vis-a-vis analysts' forecasts. The Accounting Review (January): 96-101. (JSTOR link).

Jain, P. C. 1982. Cross-sectional association between abnormal returns and firm specific variables. Journal of Accounting and Economics (December): 205-228.

Jain, P. C. 1983. The impact of accounting regulation on the stock market: The case of oil and gas companies - Some additional results. The Accounting Review (July): 633-638. (JSTOR link).

Jain, P. C. 1986. Analyses of the distribution of security market model prediction errors for daily returns data. Journal of Accounting Research (Spring): 76-96. (JSTOR link).

Jain, P. C. 1986. Relation between market model prediction errors and omitted variables: A methodological note. Journal of Accounting Research (Spring): 187-193. (JSTOR link).

Janakiraman, S. N., R. A. Lambert and D. F. Larcker. 1992. An empirical investigation of the relative performance evaluation hypothesis. Journal of Accounting Research (Spring): 53-69. (JSTOR link).

Jegadeesh, N. and J. Livnat. 2006. Revenue surprises and stock returns. Journal of Accounting and Economics (April): 147-171.

Jennings, J. P. and E. G. Henry. 2008. Safety Products, Inc.: A case in financial analysis of a failing company. Journal of Accounting Education 26(1): 34-53.

Jennings, R. 1986. Discussion of the association of operating cash flow and accruals with security returns. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 134-137. (JSTOR link).

Jennings, R. 1987. Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts. Journal of Accounting Research (Spring): 90-110. (JSTOR link).

Jennings, R. 1990. A note on interpreting "incremental information content". The Accounting Review (October): 925-932. (JSTOR link).

Jennings, R. and L. Starks. 1985. Information content and the speed of stock price adjustment. Journal of Accounting Research (Spring): 336-350. (JSTOR link).

Jennings, R., D. P. Mest and R. B. Thompson, II. 1992. Investor reaction to disclosures of 1974-75 LIFO adoption decisions. The Accounting Review (April): 337-354. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Jian, M. and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15(1): 70-105. (This study documents that Chinese firms prop up earnings by using abnormal related sales to their controlling owners).

Jiang, G., C. M. C. Lee and Y. Zhang. 2005. Information uncertainty and expected returns. Review of Accounting Studies 10(2-3): 185-221.

Jo, H., Y. Kim and M. S. Park. 2007. Underwriter choice and earnings management: Evidence from seasoned equity offerings. Review of Accounting Studies 12(1): 23-59.

Johnson, D. A. and K. Pany. 1984. Forecasts, auditor review, and bank loan decisions. Journal of Accounting Research (Autumn): 731-743. (JSTOR link).

Johnson, J. F. 1907. Corporation securities. Journal of Accountancy (June): 141-143.

Johnson, J. F. 1907. Dividends on watered stock. Journal of Accountancy (May): 47-48.

Johnson, J. F. 1907. Railroad over-capitalization - A symposium. Journal of Accountancy (September): 327-330.

Johnson, J. F. and W. H. Lough Jr. 1907. Street railway securities - A symposium. Journal of Accountancy (June): 87-89.

Johnson, J. F. 1907. The capitalization of franchises. Journal of Accountancy (June): 138-139.

Johnson, M. F. 1999. Business cycles and the relation between security returns and earnings. Review of Accounting Studies 4(2): 93-117.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2000. Shareholder wealth effects of the private securities litigation reform act of 1995. Review of Accounting Studies 5(3): 217-233.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research (September): 297-327. (JSTOR link).

Johnson, O. and S. Gunn. 1974. Conflict resolution: The market and/or accounting? The Accounting Review (October): 649-663. (JSTOR link).

Johnson, W. B. 1983. "Representativeness" in judgmental predictions of corporate bankruptcy. The Accounting Review (January): 78-97. (JSTOR link).

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

Johnson, W. B., R. P. Magee, N. J. Nagarajan, and H. A. Newman. 1985. An analysis of the stock price reaction to sudden executive deaths: Implications for the managerial labor market. Journal of Accounting and Economics (April): 151-174.

Johnston, R., S. Markov and S. Ramnath. 2009. Sell-side debt analysts. Journal of Accounting and Economics (March): 91-107.

Jones, S. and D. A. Hensher. 2004. Predicting firm financial distress: A mixed logit model. The Accounting Review (October): 1011-1038. (JSTOR link).

Jones, S. and D. A. Hensher. 2005. Advanced probability modelling and the prediction of corporate bankruptcy. Journal of Applied Management Accounting Research (Summer): 21-36.

Joos, P. 2000. Discussion of the economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 125-136. (JSTOR link).

Journal of Accountancy. 1908. The case against speculation. Journal of Accountancy (May): 57-61.

Journal of Accountancy. 1908. The case for speculation. Journal of Accountancy (May): 1.

Journal of Accountancy. 1925. How to Read the Balance-Sheet of a Commercial Concern. Journal of Accountancy (July): 74.

Joy, O. M., R. H. Litzenberger and R. W. McEnally. 1977. The adjustment of stock prices to announcements of unanticipated changes in quarterly earnings. Journal of Accounting Research (Autumn): 207-225. (JSTOR link).

Jung, W. and Y. K. Kwon. 1988. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research (Spring): 146-153. (JSTOR link).

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167. (JSTOR link).

Kachelmeier, S. J. 1996. Do cosmetic reporting variations affect market behavior? A laboratory study of the accounting emphasis on unavoidable costs. Review of Accounting Studies 1(2): 115-140. 

Kachelmeier, S. J., S. T. Limberg and M. S. Schadewald. 1991. A laboratory market examination of the consumer price response to information about producers' costs and profits. The Accounting Review (October): 694-717. (JSTOR link).

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

Kallapur, S. and S. Y. S. Kwan. 2004. The value relevance and reliability of brand assets recognized by U.K. firms. The Accounting Review (January): 151-172. (JSTOR link).

Kallunki, J., H. Nilsson and J. Hellström. 2009. Why do insiders trade? Evidence based on unique data on Swedish insiders. Journal of Accounting and Economics (October): 37-53.

Kang, S., J. O'Brien and K. Sivaramakrishnan. 1994. Analysts' interim earnings forecasts: Evidence on the forecasting process. Journal of Accounting Research (Spring): 103-112. (JSTOR link).

Kanodia, C. 1999. Discussion of “Comparing alternative hedge accounting standards: Shareholders' perspective”. Review of Accounting Studies 4(3-4): 293-297.

Kanodia, C. and A. Mukherji. 1996. Real effects of separating investment and operating cash flows. Review of Accounting Studies 1(1): 51-71.

Kanodia, C., A. Mukherji, H. Sapra and R. Venugopalan. 2000. Hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 53-82. (JSTOR link).

Kaplan, R. S. 1974. Discussion of capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work. Journal of Accounting Research (Studies on Financial Accounting Objectives): 130-137. (JSTOR link).

Kasanen, E., J. Kinnunen and J. Niskanen. 1996. Dividend-based earnings management: Empirical evidence from Finland. Journal of Accounting and Economics (August-December): 283-312.

Kasznik, R. 2003. Discussion of “Information distribution within firms: Evidence from stock option exercises”. Journal of Accounting and Economics (January): 33-41.

Kasznik, R. 2004. Discussion of “The effect of accounting restatements on earnings revisions and the estimated cost of capital”. Review of Accounting Studies 9(2-3): 357-367. 

Kasznik, R. and B. Lev. 1995. To warn or not to warn: Management disclosures in the face of an earnings surprise. The Accounting Review (January): 113-134. (JSTOR link).

Kasznik, R. and M. F. McNichols. 2002. Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices. Journal of Accounting Research (June): 727-759. (JSTOR link).

Katz, S. 1974. The price adjustment process of bonds to rating reclassifications: A test of market efficiency. Journal of Finance (May): 551-559.

Ke, B. and S. Ramalingegowda. 2005. Do institutional investors exploit the post-earnings announcement drift? Journal of Accounting and Economics (February): 25-53.

Ke, B., K. Petroni and A. Safieddine. 1999. Ownership concentration and sensitivity of executive pay to accounting performance measures: Evidence from publicly and privately-held insurance companies. Journal of Accounting and Economics 28(2)(December): 185-209.

Ke, B., S. Huddart and K. Petroni. 2003. What insiders know about future earnings and how they use it: Evidence from insider trades. Journal of Accounting and Economics (August): 315-346.

Keating, E. K. 2000. Discussion of the eyeballs have it: Searching for the value in internet stocks. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 163-169. (JSTOR link).

Keating, E. K., T. Z. Lys and R. P. Magee. 2003. Internet downturn: Finding valuation factors in Spring 2000. Journal of Accounting and Economics (January): 189-236.

Keef, S. P. and M. L. Roush. 2002. The measurement of shareholder wealth creation: A transatlantic comparison. Management Accounting Quarterly (Winter): 1-5. All of the articles in this issue start on page 1. (According to Keef and Roush, abnormal return (AR) is superior to market value added (MVA) and total shareholder return (TSR) as a measure of shareholder wealth creation).

Kellogg, R. L. 1984. Accounting activities, security prices, and class action lawsuits. Journal of Accounting and Economics (December): 185-204.

Kennedy, J. 1999. Discussion of the joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment. Journal of Accounting Research (Studies on Credible Financial Reporting): 125-134. (JSTOR link).

Kennedy, J., T. Mitchell and S. E. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research (Autumn): 257-277. (JSTOR link).

Kennedy, J. T. 1917. Dividends and the new income tax law. Journal of Accountancy (January): 39-42.

Kern, B. B. 2000. Structuring financial statement analysis projects to enhance critical thinking skills development. Journal of Accounting Education 18(4): 341-353.

Kern, B. B. and M. H. Morris. 1994. Differences in the COMPUSTAT and expanded Value Line databases and the potential impact on empirical research. The Accounting Review (January): 274-284. (JSTOR link).

Kerr, J. and R. A. Bettis. 1987. Boards of directors, top management compensation, and shareholder returns. The Academy of Management Journal 30(4): 645-664. (JSTOR link).

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385. (JSTOR link).

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255. (JSTOR link).

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104. (JSTOR link).

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173. (JSTOR link).

Kerrigan, H. D. 1938. Corporate distributions as income to stockholders. The Accounting Review (December): 366-379. (JSTOR link).

Kerrigan, M. P. 2001. Do your employees understand stock options? Strategic Finance (May): 52-56.

Kerstein, J. and A. Rai. 2007. Intra-year shifts in the earnings distribution and their implications for earnings management. Journal of Accounting and Economics (December): 399-419.

Kerstein, J. and S. Kim. 1995. The incremental information content of capital expenditures. The Accounting Review (July): 513-526. (JSTOR link).

Kerzie, F. L. 1917. An actual problem in serial bonds. Journal of Accountancy (February): 119-128.

Kessler, L. and R. H. Ashton. 1981. Feedback and prediction achievement in financial analysis. Journal of Accounting Research (Spring): 146-162. (JSTOR link).

Khallaf, A. and T. R. Skantz. 2007. The effects of information technology expertise on the market value of a firm. Journal of Information Systems (Spring): 83-105.

Khan, M. 2008. Are accruals mispriced evidence from tests of an intertemporal capital asset pricing model. Journal of Accounting and Economics (March): 55-77.

Khan, M. and R. L. Watts. 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics (December): 132-150.

Khurana, I. 1991. Security market effects associated with SFAS No. 94 concerning consolidation policy. The Accounting Review (July): 611-621. (JSTOR link).

Kiger, J. E. 1972. An empirical investigation of NYSE volume and price reactions to the announcement of quarterly earnings. Journal of Accounting Research (Spring): 113-128. (JSTOR link).

Kilborne, R. D. 1925. American investment trusts. Harvard Business Review (January): 160-170.

Kilpatrick, B., K. Putnam and H. Schneider. 1985. Convertible securities and earnings per share: A competitive ranking algorithm. The Accounting Review (July): 526-530. (JSTOR link).

Kim, K. and D. A. Schroeder. 1990. Analysts' use of managerial bonus incentives in forecasting earnings. Journal of Accounting and Economics (May): 3-23.

Kim, M. and W. Kross. 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of Accounting and Economics (26 February): 69-99.

Kim, O. 1999. Discussion of the role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 183-185. (JSTOR link).

Kim, O. and R. E. Verrecchia. 1991. Trading volume and price reactions to public announcements. Journal of Accounting Research (Autumn): 302-321. (JSTOR link).

Kim, O. and R. E. Verrecchia. 1994. Market liquidity and volume around earnings announcements. Journal of Accounting and Economics (January): 41-67.

Kim, O. and R. E. Verrecchia. 1995. Erratum. Journal of Accounting and Economics (February): 169.

Kim, O. and R. E. Verrecchia. 1997. Pre-announcement and event-period private information. Journal of Accounting and Economics (31 December): 395-419.

Kim, O. and R. E. Verrecchia. 2001. The relation among disclosure, returns, and trading volume information. The Accounting Review (October): 633-654. (JSTOR link).

Kim, O. and Y. Suh. 1993. Incentive efficiency of compensation based on accounting and market performance. Journal of Accounting and Economics (January-July):  25-53.

Kim, O., S. C. Lim and K. W. Shaw. 2001. The inefficiency of the mean analyst forecast as a summary forecast of earnings. Journal of Accounting Research (September): 329-335. (JSTOR link).

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

Kimmel, P. and T. D. Warfield. 1995. The usefulness of hybrid security classifications: Evidence from redeemable preferred stock. The Accounting Review (January): 151-167. (JSTOR link).

King, A. M. 2000. Valuing red-hot internet stocks. Strategic Finance (April): 28-32, 34.

King, B. 1966. Market and industry factors in stock price behavior. Journal of Business (Supplement): 139-190.

King, R. D. 1984. The effect of convertible bond equity values on dilution and leverage. The Accounting Review (July): 419-431. (JSTOR link).

King, R. D. and T. B. O'Keefe. 1986. Lobbying activities and insider trading. The Accounting Review (January): 76-90. (JSTOR link).

King, R. R. and D. E. Wallin. 1991. Voluntary disclosures when seller's level of information is unknown. Journal of Accounting Research (Spring): 96-108. (JSTOR link).

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

Kinney, W., D. Burgstahler and R. Martin. 2002. Earnings surprise "materiality" as measured by stock returns. Journal of Accounting Research (December): 1297-1329. (JSTOR link).

Kinney, W. R. Jr. 1971. Predicting earnings: Entity versus subentity data. Journal of Accounting Research (Spring): 127-136. (JSTOR link).

Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics (February): 71-93.

Kinney, W. R. Jr. and M. W. Nelson. 1996. Outcome information and the "expectation gap": The case of loss contingencies. Journal of Accounting Research (Autumn): 281-299. (JSTOR link).

Kirschenheiter, M. 1997. Information quality and correlated signals. Journal of Accounting Research (Spring): 43-59. (JSTOR link).

Kirschenheiter, M. and N. D. Melumad. 2002. Can "Big Bath" and earnings smoothing co-exist as equilibrium financial reporting strategies? Journal of Accounting Research (June): 761-796. (JSTOR link).

Klein, A. 1990. A direct test of the cognitive bias theory of share price reversals. Journal of Accounting and Economics (July): 155-166.

Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics (August): 375-400.

Knutson, P. H. 1971. An empirical study of the cost of convertible securities. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 99-112. (JSTOR link).

Koh, J. and N. Venkatraman. 1991. Joint venture formations and stock market reactions: An assessment in the information technology sector. The Academy of Management Journal 34(4): 869-892. (JSTOR link).

Koku, P. S. 2009. The information content and the stock market's reaction to new product announcements in the USA computer industry. Journal of Applied Management Accounting Research (Winter): 21-36.

Koonce, L. 1997. Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 25-33. (JSTOR link).

Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.

Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597. 

Kormendi, R. and P. Zarowin. 1996. Dividend policy and permanence of earnings. Review of Accounting Studies 1(2): 141-160.

Kosnik, R. D. 1990. Effects of board demography and directors' incentives on corporate greenmail decisions. The Academy of Management Journal 33(1): 129-150. (JSTOR link).

Kothari, S. P. 1992. Price-earnings regressions in the presence of prices leading earnings: Earnings level versus change specifications and alternative deflators. Journal of Accounting and Economics (June-September): 173-202.

Kothari, S. P. 2001. Capital markets research in accounting. Journal of Accounting and Economics (September): 105-231.

Kothari, S. P. and C. E. Wasley. 1989. Measuring security price performance in size-clustered samples. The Accounting Review (April): 228-249. (JSTOR link).

Kothari, S. P. and J. L. Zimmerman. 1995. Price and return models. Journal of Accounting and Economics (September): 155-192.

Kothari, S. P. and J. Shanken. 2003. Time-series coefficient variation in value-relevance regressions: A discussion of Core, Guay, and Van Buskirk and new evidence. Journal of Accounting and Economics (January): 69-87.

Kothari, S. P. and R. G. Sloan. 1992. Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting and Economics (June-September): 143-171.

Kramer, S. S. 1982. Blockage: Valuation of large blocks of publicly traded stocks for tax purposes. The Accounting Review (January): 70-87. (JSTOR link).

Krishnan, G. V. and R. S. Sriram. 2000. An examination of the IT investments on firm value: The case of Y2K-compliance costs. Journal of Information Systems (Fall): 95-108.

Krishnan, G. V., B. Srinidhi and L. Su. 2008. Inventory policy, accruals quality and information risk. Review of Accounting Studies 13(2-3): 369-410.

Krolak, P. D. 1971. Portfolio evaluation & re-evaluation: An experiment in subjective probability, man-machine learning and decision making. Decision Sciences 2(2): 225-238.

Kross, W. 1982. Stock returns and oil and gas pronouncements: Replication and extension. Journal of Accounting Research (Part I, Autumn): 459-471. (JSTOR link).

Kross, W. and D. A. Schroeder. 1984. An empirical investigation of the effect of quarterly earnings announcement timing on stock returns. Journal of Accounting Research (Spring): 153-176. (JSTOR link).

Kross, W., B. Ro and D. Schroeder. 1990. Earnings expectations: The analysts' information advantage. The Accounting Review (April): 461-476. (JSTOR link).

Kross, W., G. Ha and F. Heflin. 1994. A test of risk clientele effects via an examination of trading volume response to earnings announcements. Journal of Accounting and Economics (July): 67-87.

Kudla, R. J. 1980. The effects of strategic planning on common stock returns. The Academy of Management Journal 23(1): 5-20. (JSTOR link).

Kuhlman, A. A. 1993. 401(K) start-up at Flight Suits. Management Accounting (November): 60-63.

Kuratani, Y., J. E. Bechtold and S. J. Mantel Jr. 1971. Defining the role and estimation of the discount factor in a security valuation model. Decision Sciences 2(3): 311-320.

Kurtzman, J., G. Yago and T. Phumiwasana. 2004. The global cost of opacity. MIT Sloan Management Review (Fall): 38-40. (Opacity - The degree to which countries lack clear, accurate, easily discernible and widely accepted practices governing the relationships among businesses, investors and governments that form the basis of most small scale high frequency risks, e.g., fraudulent transactions, bribery, legal and regulatory complexity, and unenforceable contracts. An opacity index is developed for each country that indicates how much more or less return an investor needs to receive to invest in that country).

Kwon, Y. K. 2001. Book value, residual earnings, and equilibrium firm value with asymmetric information. Review of Accounting Studies 6(4): 387-395.

Kwon, Y. K., D. P. Newman and Y. S. Suh. 2001. The demand for accounting conservatism for management control. Review of Accounting Studies 6(1): 29-52.

Lamber, R. A., D. F. Larcker and R. E. Verrecchia. 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research (Spring): 129-149. (JSTOR link).

Lambert, R. A. 2003. Discussion of ‘limited attention, information disclosure, and financial reporting’. Journal of Accounting and Economics (December): 387-400.

Lambert, R. A. 2004. Discussion of analysts’ treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 205-222.

Lambert, R. A. and D. F. Larcker. 1985. Golden parachutes, executive decision-making, and shareholder wealth. Journal of Accounting and Economics (April): 179-203.

Lambert, R. A. and D. F. Larcker. 1987. 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): 85-125. (JSTOR link).

Landsman, W. R. 1989. Discussion of the multiperiod information content of accounting earnings: Confirmation and contradictions of previous earnings reports. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 80-84. (JSTOR link).

Landsman, W. R. and A. Damodaran. 1989. Using shrinkage estimators to improve upon time-series model proxies for the security market's expectation of earnings. Journal of Accounting Research (Spring): 97-115. (JSTOR link).

Landsman, W. R. and E. L. Maydew. 2002. Has the information content of quarterly earnings announcements declined in the past three decades? Journal of Accounting Research (June): 797-808. (JSTOR link).

Landsman, W. R. and J. Magliolo. 1988. Cross-sectional capital market research and model specification. The Accounting Review (October): 586-604. (JSTOR link).

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Lanen, W. N. and D. F. Larcker. 1992. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research (Spring): 70-93. (JSTOR link).

Lanen, W. N. and R. Thompson. 1988. Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions. Journal of Accounting and Economics (December): 311-334.

Lang, M. 1991. Time-varying stock price response to earnings induced by uncertainty about the time-series process of earnings. Journal of Accounting Research (Autumn): 229-257. (JSTOR link).

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Lang, M. and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research (Autumn): 246-271. (JSTOR link).

Lang, M., J. S. Raedy and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics (October): 255-283.

Lang, M. H. and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review (October): 467-492. (JSTOR link).

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, Analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345. (JSTOR link).

Langberg, N. and K. Sivaramakrishnan. 2008. Voluntary disclosures and information production by analysts. Journal of Accounting and Economics (September): 78-100.

Larcker, D. F. 1989. Discussion of accounting measurement, price-earnings ratios, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 145-152. (JSTOR link).

Larcker, D. F. 1992. Discussion of disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs. Journal of Accounting Research (Studies on Accounting and Taxation): 69-76. (JSTOR link).

Larcker, D. F. 2003. Discussion of “are executive stock options associated with future earnings?” Journal of Accounting and Economics (December): 91-103.

Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732. (JSTOR link).

Larcker, D. F., R. E. Reder and D. T. Simon. 1983. Trades by insiders and mandated accounting standards. The Accounting Review (July): 606-620. (JSTOR link).

Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832. (JSTOR link).

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Lau, A. H. 1987. A five-state financial distress prediction model. Journal of Accounting Research (Spring): 127-138. (JSTOR link).

Lawrence, J. S. 1929. Is investment hedging possible? Harvard Business Review (April): 280-287.

Lawton, W. H. 1925. Common Stocks as Long Term Investments. Journal of Accountancy (April): 350-351.

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189. (JSTOR link).

Lee, C. F. and C. Wu. 1988. Expectation formation and financial ratio adjustment processes. The Accounting Review (April): 292-306. (JSTOR link).

Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227. (JSTOR link).

Lee, C. J. and C. Chen. 1990. Structural changes and the forecasting of quarterly accounting earnings in the utility industry. Journal of Accounting and Economics (July): 93-122.

Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.

Lee, C. M. C. 1992. Earnings news and small traders: An intraday analysis. Journal of Accounting and Economics (June-September): 265-302.

Lee, C. M. C. 2001. Market efficiency and accounting research: A discussion of ‘capital market research in accounting’ by S. P. Kothari. Journal of Accounting and Economics (September): 233-253.

Leftwich, R. 1980. Market failure fallacies and accounting information. Journal of Accounting and Economics (December): 193-211.

Leftwich, R. 1981. Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements. Journal of Accounting and Economics (March): 3-36.

Leftwich, R. 1983. Accounting information in private markets: Evidence from private lending agreements. The Accounting Review (January): 23-42. (JSTOR link).

Leftwich, R. 2004. Discussion of: “Investor protection under unregulated financial reporting” (by Jan Barton and Gregory Waymire). Journal of Accounting and Economics (December): 117-128.

Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.

Lehavy, R. 2009. Discussion of "Are earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies 14(2-3): 392-400.

Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.

Lennox, C. S. and C. W. Park. 2006. The informativeness of earnings and management's issuance of earnings forecasts. Journal of Accounting and Economics (December): 439-458.

Leone, A. J., J. S. Wu and J. L. Zimmerman. 2006. Asymmetric sensitivity of CEO cash compensation to stock returns. Journal of Accounting and Economics (October): 167-192.

Leuz, C. 2003. Discussion of ADRs, analysts, and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 347-362. (JSTOR link).

Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research (June): 445-472. (JSTOR link).

Leuz, C. and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 91-124. (JSTOR link).

Leuz, C., A. Triantis and T. Y. Wang. 2008. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations. Journal of Accounting and Economics (August): 181-208.

Lev, B. 1979. The impact of accounting regulation on the stock market: The case of oil and gas companies. The Accounting Review (July): 485-503. (JSTOR link).

Lev, B. 1983. Some economic determinants of time-series properties of earnings. Journal of Accounting and Economics (5): 31-48.

Lev, B. 1989. On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 153-192. (JSTOR link).

Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).

Lev, B. and D. Nissim. 2004. Taxable income, future earnings, and equity values. The Accounting Review (October): 1039-1074. (JSTOR link).

Lev, B. and J. A. Ohlson. 1982. Market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 249-322. (JSTOR link).

Lev, B. and S. H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research (Spring): 49-76. (JSTOR link).

Lev, B. and S. R. Thiagarajan. 1993. Fundamental information analysis. Journal of Accounting Research (Autumn): 190-215. (JSTOR link).

Lev, B. and S. Sunder. 1979. Methodological issues in the use of financial ratios. Journal of Accounting and Economics (December): 187-210.

Lev, B., S. Radhakrishnan and W. Zhang. 2009. Organization capital. Abacus 45(3): 275-298.

Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.

Levi, S. 2008. Voluntary disclosure of accruals in earnings press releases and the pricing of accruals. Review of Accounting Studies 13(1): 1-21.

Levinsohn, A. 2000. When a DRIP drops Wall Street's fees. Strategic Finance (November): 56-62. (Dividend reinvestment plans).

Levinsohn, A. 2000. Tracking stock: An old corporate finance technique gains new currency - and controversy. Strategic Finance (September): 62-67. (Tracking stock is stock issued on a subsidiary, division, product line, or business unit).

Lewis, B. L., J. M. Patton; S. L. Green. 1988. The effects of information choice and information use on analysts' predictions of municipal bond rating changes. The Accounting Review (April): 270-282. (JSTOR link).

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679. (JSTOR link).

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Li, X. 2005. The persistence of relative performance in stock recommendations of sell-side financial analysts. Journal of Accounting and Economics (December): 129-152.

Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.

Libby, R. and H. Tan. 1999. Analysts' reactions to warnings of negative earnings surprises. Journal of Accounting Research (Autumn): 415-435. (JSTOR link).

Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404. (JSTOR link).

Lie, E. 2005. Operating performance following open market share repurchase announcements. Journal of Accounting and Economics (September): 411-436.

Lim, S. S. and S. Sunder. 1990. Accuracy of linear valuation rules in industry-segmented environments: Industry- vs. economy-weighted indexes. Journal of Accounting and Economics (July): 167-188.

Lin, H. and M. F. McNichols. 1998. Underwriting relationships, analysts' earnings forecasts and investment recommendations. Journal of Accounting and Economics (26 February): 101-127.

Linsmeier, T. J. 1996. Forum on experience in practice: Securities and Exchange Commission. Accounting Horizons (September): 130-136.

Linsmeier, T. J., D. B. Thornton, M. Venkatachalam and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review (April): 343-377. (JSTOR link).

Lintner, J. 1965. The valuation of risk assets and the selection of risky investments in stock portfolios and capital markets. Review of Economics and Statistics (February): 13-37.

Lipe, M. G. 1990. Discussion of the effect of forecast redundancy on judgments of a consensus forecast's expected accuracy. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 48-54. (JSTOR link).

Lipe, M. G. 1998. Discussion of comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 77-83. (JSTOR link).

Lipe, R. 1990. The relation between stock returns and accounting earnings given alternative information. The Accounting Review (January): 49-71. (JSTOR link).

Lipe, R. C. 2002. Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken. Accounting Horizons (June): 169-181.

Lipe, R. C., L. Bryant and S. K. Widener. 1998. Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? Journal of Accounting and Economics (27 May): 195-214.

Little, A. S. 1908. Another fallacy in bond values. Journal of Accountancy (March): 386-397.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311. (JSTOR link).

Littleton, A. C. 1934. The dividend base. The Accounting Review (June): 140-148. (JSTOR link).

Liu, C. and S. G. Ryan. 1995. The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions. Journal of Accounting Research (Spring): 77-94. (JSTOR link).

Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294. 

Liu, C., S. G. Ryan and J. M. Wahlen. 1997. Differential valuation implications of loan loss provisions across banks and fiscal quarters. The Accounting Review (January): 133-146. (JSTOR link).

Liu, J. 2004. Discussion of “The role of expectations in explaining the cross-section of stock returns”. Review of Accounting Studies 9(2-3): 189-196. 

Liu, J. and J. Thomas. 2000. Stock returns and accounting earnings. Journal of Accounting Research (Spring): 71-101. (JSTOR link).

Livne, G. 2000. Information asymmetry, investment horizons, and the dual role of public announcements. Review of Accounting Studies 5(2): 127-153.

Livnat, J. 1981. A generalization of the API methodology as a way of measuring the association between income and stock prices. Journal of Accounting Research (Autumn): 350-359. (JSTOR link).

Lo, K. 2003. Economic consequences of regulated changes in disclosure: The case of executive compensation. Journal of Accounting and Economics (August): 285-314.

Lobo, G. J. and A. A. W. Mahmoud. 1989. Relationship between differential amounts of prior information and security return variability. Journal of Accounting Research (Spring): 116-134. (JSTOR link).

Lorek, K. S. 1979. Predicting annual net earnings with quarterly earnings time-series models. Journal of Accounting Research (Spring): 190-204. (JSTOR link).

Lorek, K. S. and A. W. Bathke, Jr. 1984. A time-series analysis of nonseasonal quarterly earnings data. Journal of Accounting Research (Spring): 369-379. (JSTOR link).

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.

Lorek, K. S. and J. C. McKeown. 1978. The effect on predictive ability of reducing the number of observations on a time-series analysis of quarterly earnings data. Journal of Accounting Research (Spring): 204-214. (JSTOR link).

Lorek, K. S., T. F. Schaefer and G. L. Willinger. 1993. Time-series properties and predictive ability of funds flow variables. The Accounting Review (January): 151-163. (JSTOR link).

Loudder, M. L., I. K. Khurana and J. R. Boatsman. 1996. Market valuation of regulatory assets in public utility firms. The Accounting Review (July): 357-373. (JSTOR link).

Lougee, B. A. and C. A. Marquardt. 2004. Earnings informativeness and strategic disclosure: An empirical examination of "pro forma" earnings. The Accounting Review (July): 769-795. (JSTOR link).

Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review (October): 1027-1047. (JSTOR link).

Louis, H. 2005. Acquirers’ abnormal returns and the non-Big 4 auditor clientele effect. Journal of Accounting and Economics (December): 75-99.

Louis, H. and D. Robinson. 2005. Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits. Journal of Accounting and Economics (June): 361-380.

Louis, H., D. Robinson and A. Sbaraglia. 2008. An integrated analysis of the association between accrual disclosure and the abnormal accrual anomaly. Review of Accounting Studies 13(1): 23-54.

Lowry, M. 2009. Discussion of ‘shareholder litigation and changes in disclosure behavior’. Journal of Accounting and Economics (March): 157-159.

Lubatkin, M. and H. M. O'Neill. 1987. Merger strategies and capital market risk. The Academy of Management Journal 30(4): 665-684. (JSTOR link).

Lubatkin, M. and R. C. Rogers. 1989. Diversification, systematic risk, and shareholder return: A capital market extension of Rumelt's 1974 study. The Academy of Management Journal 32(2): 454-465. (JSTOR link).

Lubatkin, M. and S. Chatterjee. 1994. Extending modern portfolio theory into the domain of corporate diversification: Does it apply? The Academy of Management Journal 37(1): 109-136. (JSTOR link).

Lubatkin, M. H., K. H. Chung, R. C. Rogers and J. E. Owers. 1989. Stockholder reactions to CEO changes in large corporations. The Academy of Management Journal 32(1): 47-68. (JSTOR link).

Lundholm, R. and L. A. Myers. 2002. Bringing the future forward: The effect of disclosure on the returns-earnings relation. Journal of Accounting Research (June): 809-839. (JSTOR link).

Lundholm, R. J. 1988. Price-signal relations in the presence of correlated public and private information. Journal of Accounting Research (Spring): 107-118. (JSTOR link).

Lundholm, R. J. 1991. Public signals and the equilibrium allocation of private information. Journal of Accounting Research (Autumn): 322-349. (JSTOR link).

Lundholm, R. J. 1991. What affects the efficiency of a market? Some answers from the laboratory. The Accounting Review (July): 486-515. (JSTOR link).

Luoma, P. and J. Goodstein. 1999. Stakeholders and corporate boards: Institutional influences on board composition and structure. The Academy of Management Journal 42(5): 553-563. (JSTOR link).

Lustgarten, S. 1982. The impact of replacement cost disclosure on security prices: New evidence. Journal of Accounting and Economics (October): 121-141. 

Lys, T. and K. Sivaramakrishnan. 1988. Earnings expectations and capital restructuring: The case of equity-for-debt swaps. Journal of Accounting Research (Autumn): 273-299. (JSTOR link).

Lys, T. and S. Sohn. 1990. The association between revisions of financial analysts' earnings forecasts and security-price changes. Journal of Accounting and Economics (December): 341-363.

Lys, T. Z. and J. Sunder. 2008. Endogenous entry/exit as an alternative explanation for the disciplining role of independent analysts. Journal of Accounting and Economics (August): 317-323.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Maddox, R. L. III. 2002. "Tracking" common stocks and the potential misuse of the two-class method of calculating earnings per share. Management Accounting Quarterly (Fall): 16-20. 

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.

Madeo, S. A. and M. Pincus. 1985. Stock market behavior and tax rule changes: The case of the disallowance of certain interest deductions claimed by banks. The Accounting Review (July): 407-429. (JSTOR link).

Madhavan, R. and J. E. Prescott. 1995. Market value impact of joint ventures: The effect of industry information-processing load. The Academy of Management Journal 38(3): 900-915. (JSTOR link).

Madura, J. 2005. International Financial Management (with Xtra!, World Map, and InfoTrac ). South-Western.

Magee, R. P. 1974. Cost of information and security prices: A comment. The Accounting Review (October): 788-790. (JSTOR link).

Magee, R. P. 1974. Industry-wide commonalities in earnings. Journal of Accounting Research (Autumn): 270-287. (JSTOR link).

Magee, R. P. 1975. Cost-volume-profit analysis, uncertainty and capital market equilibrium. Journal of Accounting Research (Autumn): 257-266. (JSTOR link).

Magliolo, J. 1986. Capital market analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 69-108. (JSTOR link).

Magliolo, J. III. 1985. Discussion of accounting earnings and security valuation: Empirical evidence of the fundamental links. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 78-80. (JSTOR link).

Maher, J. J. 1987. Pension obligations and the bond credit market: An empirical analysis of accounting numbers. The Accounting Review (October): 785-798. (JSTOR link).

Mahoney, J. J. 1970. Earnings per share and the insensitive denominator. Management Accounting (July): 15-20.

Maines, L. A. 1990. The effect of forecast redundancy on judgments of a consensus forecast's expected accuracy. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 29-47. (JSTOR link).

Maines, L. A. and J. R. M. Hand. 1996. Individuals' perceptions and misperceptions of time series properties of quarterly earnings. The Accounting Review (July): 317-336. (JSTOR link).

Maines, L. A. and L. S. McDaniel. 2000. Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format. The Accounting Review (April): 179-207. (JSTOR link).

Maines, L. A., L. S. McDaniel and M. S. Harris. 1997. Implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 1-24. (JSTOR link).

Mande, V. and W. Kwak. 1996. Do Japanese analysts overreact or underreact to earnings announcements? Abacus 32(1): 81-101.

Manegold, J. G. 1981. Time-series properties of earnings: A comparison of extrapolative and component models. Journal of Accounting Research (Autumn): 360-373. (JSTOR link).

Manne, A. S. 1968. Optimal dividend and investment policies for a self-financing business enterprise. Management Science (November): 119-129. (JSTOR link).

Mano, R. M., M. Anderson, V. Nycum and K. McBeth. 1996. Fairly presented, in accordance with GAAP...What does it really mean? Management Accounting (July): 44-46, 48.

Manry, D., S. L. Tiras and C. M. Wheatley. 2003. The influence of interim auditor reviews on the association of returns with earnings. The Accounting Review (January): 251-274. (JSTOR link).

Mantzke, K. and B. D. Clinton. 2003. Stock options analyzed from three accounting perspectives: Managerial, financial, and tax. Management Accounting Quarterly (Spring): 24-31.

Manzano, C. 1999. Price-signal relations in an imperfectly competitive financial market with public and private information. Journal of Accounting Research (Autumn): 451-463. (JSTOR link).

Mao, J. C. T. and E. Särndal. 1966. A decision theory approach to portfolio selection. Management Science (April): B323-B333. (JSTOR link).

Marais, M. L. 1984. An application of the bootstrap method to the analysis of squared, standardized market model prediction errors. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 34-54. (JSTOR link).

Marais, M. L. 1989. Discussion of post-earnings-announcement drift: Delayed price response or risk premium? Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 37-48. (JSTOR link).

Marais, M. L., J. M. Patell and M. A. Wolfson. 1984. The experimental design of classification models: An application of recursive partitioning and bootstrapping to commercial bank loan classifications. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 87-114. (JSTOR link).

Maritan, C. A. 2001. Capital investment as investing in organizational capabilities: An empirically grounded process model. The Academy of Management Journal 44(3): 513-531. (JSTOR link).

Marcus, A. A. and R. S. Goodman. 1991. Victims and shareholders: The dilemmas of presenting corporate policy during a crisis. The Academy of Management Journal 34(2): 281-305. (JSTOR link).

Markopolos, H. 2010. No One Would Listen: A True Financial Thriller. Wiley. (Harry Markopolos and his team of financial sleuths discuss how they cracked the Madoff Ponzi scheme).

Marks, B. R. and K. K. Raman. 1985. The importance of pension data for municipal and state creditor decisions: Replication and extensions. Journal of Accounting Research (Autumn): 878-886. (JSTOR link).

Marks, B. R. and K. K. Raman. 1996. The behavior of interperiod equity-related performance measures over time. Accounting Horizons (December): 52-66.

Marquardt, C. A. 2002. The cost of employee stock option grants: An empirical analysis. Journal of Accounting Research (September): 1191-1217. (JSTOR link).

Marquardt, C. A. and C. I. Wiedman. 2007. Disclosure, incentives, and contingently convertible securities. Accounting Horizons (September): 281-294.

Marquardt, C. A. and C. I. Wiedman. 2007. Economic consequences of financial reporting changes: Diluted EPS and contingent convertible securities. Review of Accounting Studies 12(4): 487-523.

Marques, A. 2006. SEC interventions and the frequency and usefulness of non-GAAP financial measures. Review of Accounting Studies 11(4): 549-574.

Maroney, J. J. and C. O hOgartaigh. 2005. 20-F reconciliations and investors' perceptions of risk, financial performance, and quality of accounting principles. Behavioral Research in Accounting (17): 133-147.

Marra, T. and J. Suijs. 2004. Going-public and the influence of disclosure environments. Review of Accounting Studies 9(4): 465-493. 

Martin, A. 1971. An empirical test of the relevance of accounting information for investment decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-31. (JSTOR link).

Martin, A. 1971. [Discussion of an empirical test of the relevance of accounting information for investment decisions]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 45-49. (JSTOR link).

Martin, A. D. Jr. 1955. Mathematical programming of portfolio selections. Management Science (January): 152-166. (JSTOR link).

Martin, J. R. 1984. Market structure and corporate accounting strategy. The American Economist (Spring): 34-43.

Masse, P. and R. Gibrat. 1957. Application of linear programming to investments in the electric power industry. Management Science (January): 149-166. (JSTOR link).

Mathews, G. C. 1938. Accounting in the regulation of security sales. The Accounting Review (September): 225-233. (JSTOR link).

Matolcsy, Z. P. 1984. Evidence on the joint and marginal information content of inflation-adjusted accounting income numbers. Journal of Accounting Research (Autumn): 555-569. (JSTOR link).

Matsumoto, D. A. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review (July): 483-514. (JSTOR link).

Matsunaga, S., T. Shevlin and D. Shores. 1992. Disqualifying dispositions of incentive stock options: Tax benefits versus financial reporting costs. Journal of Accounting Research (Studies on Accounting and Taxation): 37-68. (JSTOR link).

Matsunaga, S. R. and C. W. Park. 2001. The effect of missing a quarterly earnings benchmark on the CEO's annual bonus. The Accounting Review (July): 313-332. (JSTOR link).

May, R. G. 1971. The influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-163. (JSTOR link).

May, R. G. and G. L. Sundem. 1973. Cost of information and security prices: Market association tests for accounting policy decisions. The Accounting Review (January): 80-94. (JSTOR link).

May, R. G. and G. L. Sundem. 1974. Cost of information and security prices: A reply. The Accounting Review (October): 791-793. (JSTOR link).

Mayer-Sommer, A. P. 1979. Understanding and acceptance of the efficient markets hypothesis and its accounting implications. The Accounting Review (January): 88-106. (JSTOR link).

McClinchie, A. and M. H. Fisher. 1908. Legal department: The law of usury as applied to negotiable instruments. Journal of Accountancy (February): 334-335.

McCullers, L. D. 1971. An alternative to APB Opinion No. 14. Journal of Accounting Research (Spring): 160-164. (JSTOR link).

McCullers, L. D. 1971. Discussion of an empirical study of the cost of convertible securities. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 116-118. (JSTOR link).

McDonald, B. and M. H. Morris. 1984. The relevance of SFAS 33 inflation accounting disclosures in the adjustment of stock prices to inflation. The Accounting Review (July): 432-446. (JSTOR link).

McEnroe, J. E. and S. C. Martens. 2001. Auditors' and investors' perceptions of the "Expectation Gap". Accounting Horizons (December): 345-358. 

McEwen, R. A. and J. E. Hunton. 1999. Is analyst forecast accuracy associated with accounting information use? Accounting Horizons (March): 1-16.

McGough, E. F. 1993. Anatomy of a stock split. Management Accounting (September): 58-61. (Guide to determining if a company should offer a stock dividend or a stock split).

McGuire, J., T. Schneeweis and J. Naroff. 1988. Effects of top managers' cabinet appointments on shareholders' wealth. The Academy of Management Journal 31(1): 201-212. (JSTOR link).

McKee, T. E. 2007. Altman's 1968 bankruptcy prediction model revisited via genetic programming: New wine from an old bottle or a better fermentation process? Journal of Emerging Technologies in Accounting (4): 87-101.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600. (JSTOR link).

McKinley, S., K. Pany and P. M. J. Reckers. 1985. An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions. Journal of Accounting Research (Autumn): 887-896. (JSTOR link).

McKittrick, T. H. 1925. A comparison of British and American practice in issuing investment securities. Harvard Business Review (January): 185-193.

McNichols, M. 1988. A comparison of the skewness of stock return distributions at earnings and non-earnings announcement dates. Journal of Accounting and Economics (July): 239-273.

McNichols, M. 1989. Evidence of informational asymmetries from management earnings forecasts and stock returns. The Accounting Review (January): 1-27. (JSTOR link).

McNichols, M. 1990. Discussion of analyst following and institutional ownership. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 77-82. (JSTOR link).

McNichols, M. and B. Trueman. 1994. Public disclosure, private information collection, and short-term trading. Journal of Accounting and Economics (January): 69-94.

McNichols, M. and  J. G. Manegold. 1983. The effect of the information environment on the relationship between financial disclosure and security price variability. Journal of Accounting and Economics (5): 49-74.

McNichols, M. and P. C. O'Brien. 1997. Self-selection and analyst coverage. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 167-199. (JSTOR link).

McNichols, M. F. 2003. Discussion of “Why are earnings kinky? An examination of the earnings management explanation”. Review of Accounting Studies 8(2-3): 385-391.

McSweeney, B. 2009. The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices. Accounting, Organizations and Society 34(6-7): 835-848.

McVay, S., V. Nagar and V. W. Tang. 2006. Trading incentives to meet the analyst forecast. Review of Accounting Studies 11(4): 575-598.

Mear, R. and M. Firth. 1987. Cue usage and self-insight of financial analysts. The Accounting Review (January): 176-182. (JSTOR link).

Meek, G. K. 1983. U.S. securities market responses to alternate earnings disclosures of non-U.S. multinational corporations. The Accounting Review (April): 394-402. (JSTOR link).

Meeks, G. and J. G. Meeks. 2009. Self-fulfilling prophecies of failure: The endogenous balance sheets of distressed companies. Abacus 45(1): 22-43.

Melumad, N. D. and A. Ziv. 1997. A theoretical examination of the market reaction to auditors' qualifications. Journal of Accounting Research (Autumn): 239-256. (JSTOR link).

Melumad, N. D., G. Weyns and A. Ziv. 1999. Comparing alternative hedge accounting standards: Shareholders' perspective. Review of Accounting Studies 4(3-4): 265-292.

Mendenhall, R. R. 1991. Evidence on the possible underweighting of earnings-related information. Journal of Accounting Research (Spring): 170-179. (JSTOR link).

Mendenhall, R. R. 2002. How naïve is the market's use of firm-specific earnings information? Journal of Accounting Research (June): 841-863. (JSTOR link).

Mendenhall, R. R. and D. H. Fehrs. 1999. Option listing and the stock-price response to earnings announcements. Journal of Accounting and Economics (February): 57-87.

Mendenhall, R. R. and W. D. Nichols. 1988. Bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 63-86. (JSTOR link).

Menon, K. and D. D. Williams. 1991. Auditor credibility and initial public offerings. The Accounting Review (April): 313-332. (JSTOR link).

Mensah, N. and L. Velocci. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant comments. International Journal of Accounting Information Systems 7(2): 82-86.

Mensah, Y. M. 1983. The differential bankruptcy predictive ability of specific price level adjustments: Some empirical evidence. The Accounting Review (April): 228-246. (JSTOR link).

Mensah, Y. M. 1984. An examination of the stationarity of multivariate bankruptcy prediction models: A methodological study. Journal of Accounting Research (Spring): 380-395. (JSTOR link).

Mercer, M. 2004. How do investors assess the credibility of management disclosures? Accounting Horizons (September): 185-196.

Meyers, S. L. 1973. Discussion of relationship between accounting changes and stock prices: Problems of measurement and some empirical evidence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 55-59. (JSTOR link).

Meznar, M. B., D. Nigh and C. C. Y. Kwok. 1994. Effect of announcements of withdrawal from South Africa on stockholder wealth. The Academy of Management Journal 37(6): 1633-1648. (JSTOR link).

Mikhail, M. B., B. R. Walther and R. H. Willis. 1997. Do security analysts improve their performance with experience? Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 131-157. (JSTOR link).

Mikhail, M. B., B. R. Walther and R. H. Willis. 1999. Does forecast accuracy matter to security analysts? The Accounting Review (April): 185-200. (JSTOR link).

Mikhail, M. B., B. R. Walther and R. H. Willis. 2003. The effect of experience on security analyst underreaction. Journal of Accounting and Economics (April): 101-116.

Millar, J. A. 1977. Split or dividend: Do the words really matter? The Accounting Review (January): 52-55. (JSTOR link).

Miller, S. E. 2007. Valuing preferred stock. Journal of Accountancy (February): 55-59.

Minton, B. A., C. M. Schrand and B. R. Walther. 2002. The role of volatility in forecasting. Review of Accounting Studies 7(2-3): 195-215.

Mitchell, J. D. and P. Robinson. 1999. Motivations of Australian listed companies effecting share buy-backs. Abacus 35(1): 91-119.

Mitchell, T. W. 1906. The report of the American Locomotive Company. Journal of Accountancy (November): 42-46.

Mitchell, T. W. 1906. The reports of the Chicago, Rock Island and Pacific Railway Company. Journal of Accountancy (December): 146-153.

Mitchell, T. W. 1907. Reviews of corporation reports: Reports of the Tennessee Coal, Iron and Railroad Company. Journal of Accountancy (June): 144-150.

Mitchell, T. W. 1907. Reports of the Great Northern. Journal of Accountancy (May): 50-59.

Mitchell, T. W. 1907. Reports of the International Paper Company. Journal of Accountancy (March): 395-402.

Mitchell, T. W. 1907. Reports of the Southern Pacific Company. Journal of Accountancy (April): 476-483.

Mitchell, T. W. 1907. Review of corporation reports: Reports of the Chicago and Alton. Journal of Accountancy (July): 219-227.

Mitchell, T. W. 1907. Reviews of Corporation Reports. The Northern Pacific Reports. Journal of Accountancy (September): 380-389.

Mitchell, T. W. 1907. The reports of the Union Pacific Railroad Company. Journal of Accountancy (January): 238-248.

Mitchell, T. W. 1907. The Southern Railway reports. Journal of Accountancy (February): 305-316.

Mittelstaedt, H. F. and P. R. Regier. 1993. The market response to pension plan terminations. The Accounting Review (January): 1-27. (JSTOR link).

Mlynarczyk, F. A. Jr. 1969. An empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 63-81. (JSTOR link).

Moehrle, S. R. 2002. Do firms use restructuring charge reversals to meet earnings targets? The Accounting Review (April): 397-413. (JSTOR link). 

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.

Moeran, E. H. 1918. Stock dividends. Journal of Accountancy (March): 239-240.

Moeran, E. H. 1925. Valuation of industrial securities. Journal of Accountancy (May): 433-434.

Mohanram, P. and S. Rajgopal. 2009. Is PIN priced risk? Journal of Accounting and Economics (June): 226-243.

Mohanram, P. S. 2005. Separating winners from losers among low book-to-market stocks using financial statement analysis. Review of Accounting Studies 10(2-3): 133-170.

Mohrman, M. B. 1993. Debt contracts and FAS No. 19: A test of the debt covenant hypothesis. The Accounting Review (April): 273-288. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Monahan, S. J. 2002. Discussion of The value relevance of revenue for internet firms: Does reporting grossed-up or barter revenue make a difference? Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 479-484. (JSTOR link). 

Monahan, S. J. 2005. Conservatism, growth and the role of accounting numbers in the fundamental analysis process. Review of Accounting Studies 10(2-3): 227-260.

Monahan, S. J. 2008. Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”. Review of Accounting Studies 13(2-3): 206-215.

Monson, N. P. and J. A. Tracy. 1964. Stock rights and accounting wrongs. The Accounting Review (October): 890-893. (JSTOR link).

Montgomery, C. A., A. R. Thomas and R. Kamath. 1984. Divestiture, market valuation, and strategy. The Academy of Management Journal 27(4): 830-840. (JSTOR link).

Morris, R. D. 1991. Distributable profit in Britain since 1980: A critical appraisal. Abacus 27(1): 15-31.

Morris, W. T. 1958. Diversification. Management Science (July): 382-391. (JSTOR link). 

Morse, D. 1981. Discussion of on the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 36-42. (JSTOR link).

Morse, D. 1981. Price and trading volume reaction surrounding earnings announcements: A closer examination. Journal of Accounting Research (Autumn): 374-383. (JSTOR link).

Morse, D. 1984. An econometric analysis of the choice of daily versus monthly returns in tests of information content. Journal of Accounting Research (Autumn): 605-623. (JSTOR link).

Morse, D. and N. Ushman. 1983. The effect of information announcements on the market microstructure. The Accounting Review (April): 247-258. (JSTOR link).

Morse, D., J. Stephan and E. K. Stice. 1991. Earnings announcements and the convergence (or divergence) of beliefs. The Accounting Review (April): 376-388. (JSTOR link).

Moser, D. V. 1989. The effects of output interference, availability, and accounting information on investors' predictive judgments. The Accounting Review (July): 433-448. (JSTOR link).

Mott, H. S. 1908. The real value of speculation. Journal of Accountancy (May): 10-25.

Mouck, T. 1998. Capital markets research and real world complexity: The emerging challenge of chaos theory. Accounting, Organizations and Society 23(2): 189-215.

Muchnic, G. 1930. Are foreign securities undervalued in the American market? Harvard Business Review (April): 289-295.

Mucklow, W. 1925. The Principles of Investment. Journal of Accountancy (January): 73-74.

Mulford, C. W. 1985. The importance of a market value measurement of debt in leverage ratios: Replication and extensions. Journal of Accounting Research (Autumn): 897-906. (JSTOR link).

Murray, D. 1983. The effect of certain research design choices on the assessment of the market's reaction to LIFO changes: A methodological study. Journal of Accounting Research (Spring): 128-140. (JSTOR link).

Nagar, V. 1999. The role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 167-181. (JSTOR link).

Nagar, V., D. Nanda and P. Wysocki. 2003. Discretionary disclosure and stock-based incentives. Journal of Accounting and Economics (January): 283-309.

Nair, R. D. 1979. Economic analyses and accounting techniques: An empirical study. Journal of Accounting Research (Spring): 225-242. (JSTOR link).

Navarro, P. 2004. Principles of the master cyclist. MIT Sloan Management Review (Winter): 20-24.

Neill, J. D., S. G. Pourciau and T. F. Schaefer. 1995. Accounting method choice and IPO valuation. Accounting Horizons (September): 68-80.

Nelson, C. L. 1967. Critical synthesis of conference papers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 235-240. (JSTOR link).

Nelson, C. R. 1971. Discussion of a statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-192. (JSTOR link).

Nelson, K. K. 2000. Rate regulation, competition, and loss reserve discounting by property-casualty insurers. The Accounting Review (January): 115-138. (JSTOR link).

Nelson, K. K., R. A. Price and B. R. Rountree. 2008. The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? Journal of Accounting and Economics (December): 279-293.

Nelson, M. W., S. D. Krische and R. J. Bloomfield. 2003. Confidence and investors' reliance on disciplined trading strategies. Journal of Accounting Research (June): 503-523. (JSTOR link).

Neter, J. 1969. Discussion of an empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 85-89. (JSTOR link).

Neubert, W. H. 1959. Money flow and the firm. The Accounting Review (January): 84-90. (JSTOR link).

Newman, P. and R. Sansing. 1993. Disclosure policies with multiple users. Journal of Accounting Research (Spring): 92-112. (JSTOR link).

Nichols, D. C. and J. M. Wahlen. 2004. How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence. Accounting Horizons (December): 263-286.

Nichols, D. C., J. M. Wahlen and M. M. Wieland. 2009. Publicly traded versus privately held: Implications for conditional conservatism in bank accounting. Review of Accounting Studies 14(1): 88-122.

Nichols, D. R. 1973. The effect of extraordinary items on predictions of earnings. Abacus 9(1): 81-92.

Nichols, D. R. and J. E. Parker. 1972. An alternative to liquidity as a basis for exchange valuation. Abacus 8(1): 68-74.

Nichols, D. R. and J. J. Tsay. 1979. Security price reactions to long-range executive earnings forecasts. Journal of Accounting Research (Spring): 140-155. (JSTOR link).

Nichols, D. R. and S. M. Groomer. 1979. A study of the relative accuracy of executives' estimates of earnings. Abacus 15(2): 113-127.

Nichols, D. R., J. J. Tsay and P. D. Larkin. 1979. Investor trading responses to differing characteristics of voluntarily disclosed earnings forecasts. The Accounting Review (April): 376-382. (JSTOR link).

Nissim, D. 2002. Discussion of “The role of volatility in forecasting”. Review of Accounting Studies 7(2-3): 217-227. 

Nissim, D. and S. H. Penman. 2001. Ratio analysis and equity valuation: From research to practice. Review of Accounting Studies 6(1): 109-154.

Nissim, D. and S. H. Penman. 2003. Financial statement analysis of leverage and how it informs about profitability and price-to-book ratios. Review of Accounting Studies 8(4): 531-560.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Norby, W. C. 1971. Discussion of an empirical test of the relevance of accounting information for investment decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 41-44. (JSTOR link).

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case. The Accounting Review (April): 253-269. (JSTOR link).

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited - A reply. The Accounting Review (October): 955-958. (JSTOR link).

Noreen, E. and M. Wolfson. 1981. Equilibrium warrant pricing models and accounting for executive stock options. Journal of Accounting Research (Autumn): 384-398. (JSTOR link).

O'Brien, P. C. 1986. Discussion of the relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 201-203. (JSTOR link).

O'Brien, P. C. 1988. Analysts' forecasts as earnings expectations. Journal of Accounting and Economics (January): 53-83.

O'Brien, P. C. 1990. Forecast accuracy of individual analysts in nine industries. Journal of Accounting Research (Autumn): 286-304. (JSTOR link).

O'Brien, P. C. and R. Bhushan. 1990. Analyst following and institutional ownership. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 55-76. (JSTOR link).

Odaiyappa, R. and S. M. K. Nainar. 1992. Economic consequences of SFAS No. 33 - An insider-trading perspective. The Accounting Review (July): 599-609. (JSTOR link).

Ogden, S. and R. Watson. 1999. Corporate performance and stakeholder management: Balancing shareholder and customer interests in the U.K. privatized water industry. The Academy of Management Journal 42(5): 526-538. (JSTOR link).

Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting and Economics (July): 439-452. 

Ohlson, J. 1972. Analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 45-84. (JSTOR link).

Ohlson, J. A. 1975. The complete ordering of information alternatives for a class of portfolio-selection models. Journal of Accounting Research (Autumn): 267-282. (JSTOR link).

Ohlson, J. A. 1979. On financial disclosure and the behavior of security prices. Journal of Accounting and Economics (December): 211-232.

Ohlson, J. A. 1979. Residual (API) analysis and the private value of information. Journal of Accounting Research (Autumn): 506-527. (JSTOR link).

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131. (JSTOR link).

Ohlson, J. A. 1983. Price-earnings ratios and earnings capitalization under uncertainty. Journal of Accounting Research (Spring): 141-154. (JSTOR link).

Ohlson, J. A. 1989. Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model. Journal of Accounting and Economics (July): 109-115. 

Ohlson, J. A. and B. E. Juettner-Nauroth. 2005. Expected EPS and EPS growth as determinants of value. Review of Accounting Studies 10(2-3): 349-365.

Ohlson, J. A. and J. M. Patell. 1979. An introduction to residual (API) analysis and the private value of information and the API and the design of experiments. Journal of Accounting Research (Autumn): 504-505. (JSTOR link).

Ohlson, J. A. and P. K. Shroff. 1992. Changes versus levels in earnings as explanatory variables for returns: Some theoretical considerations. Journal of Accounting Research (Autumn): 210-226. (JSTOR link).

O'Keefe, T. B. 1986. Financial statement analysis in introductory financial accounting for MBAs. Journal of Accounting Education 4(1): 195-201.

Oler, D. K. 2008. Does acquirer cash level predict post-acquisition returns? Review of Accounting Studies 13(4): 479-511. 

Oliver, B. L. 1973. Discussion of 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): 143-150. (JSTOR link).

Olsen, C. 1984. Discussion of the experimental design of classification models: An application of recursive partitioning and bootstrapping to commercial bank loan classifications. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 115-118. (JSTOR link).

Olsen, C. 1985. Valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 28-47. (JSTOR link).

Olsen, C. and J. R. Dietrich. 1985. Vertical information transfers: The association between retailers' sales announcements and suppliers' security returns. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 144-166. (JSTOR link).

Olsson, P. 2008. Discussion of “inventory policy, accruals quality and information risk”. Review of Accounting Studies 13(2-3): 411-417.

Omer, T. 1992. Discussion of firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 186-191. (JSTOR link).

Ophir, T. 1972. Discussion of analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 102-104. (JSTOR link).

Oppong, A. 1980. Information content of annual earnings announcements revisited. Journal of Accounting Research (Autumn): 574-584. (JSTOR link).

Ordelheide, D. 1996. Review of Symposium: Entering the U.S. securities markets: Opportunities and risks for foreign companies. Accounting Horizons (June): 191-194.

Ortiz-Molina, H. 2007. Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay. Journal of Accounting and Economics (March): 69-93.

Oss, A. V. 1922. Serial bond maturities. Journal of Accountancy (July): 71-73.

Ota, K. 2010. The value relevance of management forecasts and their impact on analysts' forecasts: Empirical evidence from Japan. Abacus 46(1): 28-59.

Ou, J. A. 1990. The information content of nonearnings accounting numbers as earnings predictors. Journal of Accounting Research (Spring): 144-163. (JSTOR link).

Ou, J. A. and S. H. Penman. 1989. Accounting measurement, price-earnings ratio, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 111-144. (JSTOR link).

Ou, J. A. and S. H. Penman. 1989. Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics (November): 295-329.

Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130. (JSTOR link).

Pae, S. 1999. Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (Autumn): 465-474. (JSTOR link).

Pae, S. 2000. Information sharing in the presence of preemptive incentives: Economic consequences of mandatory disclosure. Review of Accounting Studies 5(4): 331-350.

Pae, S. 2002. Discretionary disclosure, efficiency, and signal informativeness. Journal of Accounting and Economics (August): 279-311.

Pae, S. 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research (June): 901-932. (JSTOR link).

Pae, S. 2005. Selective disclosures in the presence of uncertainty about information endowment. Journal of Accounting and Economics (September): 383-409.

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Palepu, K. G. 1988. Discussion of bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 87-90. (JSTOR link).

Palmrose, Z., V. J. Richardson and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics (February): 59-89.

Pankoff, L. D. and R. L. Virgil. 1970. Some preliminary findings from a laboratory experiment on the usefulness of financial accounting information to security analysts. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-48. (JSTOR link).

Park, C. W. and Earl K. Stice. 2000. Analyst forecasting ability and the stock price reaction to forecast revisions. Review of Accounting Studies 5(3): 259-272.

Parker, C. R. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 15-18. (JSTOR link).

Parker, J. E. and B. E. Cushing. 1971. Earnings per share and convertible securities: A utilitarian approach. Abacus 7(1): 29-38.

Partington, G. H. and R. H. Chenhall. 1983. Dividends, distortion and double taxation. Abacus 19(1): 3-13.

Pastena, V. and J. Ronen. 1979. Some hypotheses on the pattern of management's informal disclosures. Journal of Accounting Research (Autumn): 550-564. (JSTOR link).

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Patell, J. M. 1976. Corporate forecasts of earnings per share and stock price behavior: Empirical test. Journal of Accounting Research (Autumn): 246-276. (JSTOR link).

Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (JSTOR link). (API = Abnormal performance index).

Patell, J. M. 1989. Discussion of on the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 193-201. (JSTOR link).

Patell, J. M. and M. A. Wolfson. 1979. Anticipated information releases reflected in call option prices. Journal of Accounting and Economics (August): 117-140.

Patell, J. M. and M. A. Wolfson. 1981. The ex ante and ex post price effects of quarterly earnings announcements reflected in option and stock prices. Journal of Accounting Research (Autumn): 434-458. (JSTOR link).

Patell, J. M. and M. A. Wolfson. 1982. Good news, bad news, and the intraday timing of corporate disclosures. The Accounting Review (July): 509-527. (JSTOR link).

Paton, W. A. 1929. The dividend code. The Accounting Review (December): 218-220. (JSTOR link).

Paton, W. A. Jr. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 19-21. (JSTOR link).

Patterson, E. R. 2003. Measuring stockholder materiality. Accounting Horizons (Supplement): 63-76.

Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846. (JSTOR link).

Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403. (JSTOR link).

Pearce, J. L., W. B. Stevenson and J. L. Perry. 1985. Managerial compensation based on organizational performance: A time series analysis of the effects of merit pay. The Academy of Management Journal 28(2): 261-278. (JSTOR link).

Peat, M. 2007. Factors affecting the probability of bankruptcy: A managerial decision based approach. Abacus 43(3): 303-324.

Peecher, M. E. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 169-173. (JSTOR link).

Peloubet, L. G. 1925. How to Read a Financial Statement. Journal of Accountancy (November): 388-389.

Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research (Spring): 132-160. (JSTOR link).

Penman, S. H. 1984. Abnormal returns to investment strategies based on the timing of earnings reports. Journal of Accounting and Economics (December): 165-183.

Penman, S. H. 1992. Financial statement information and the pricing of earnings changes. The Accounting Review (July): 563-577. (JSTOR link).

Penman, S. H. 1996. The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth. Journal of Accounting Research (Autumn): 235-259. (JSTOR link).

Penman, S. H. 2005. Discussion of “On accounting-based valuation formulae” and “Expected EPS and EPS growth as determinants of value”. Review of Accounting Studies 10(2-3): 367-378.

Penman, S. H. and T. Sougiannis. 1997. The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation. The Accounting Review (January): 1-21. (JSTOR link).

Penman, S. H. and Xiao-Jun Zhang. 2002. Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review (April): 237-264. (JSTOR link).

Pennington, R. and B. Tuttle. 2009. Managing impressions using distorted graphs of income and earnings per share: The role of memory. International Journal of Accounting Information Systems 10(1): 25-45.

Perry, S. E. and T. H. Williams. 1994. Earnings management preceding management buyout offers. Journal of Accounting and Economics (September): 157-179.

Peterson, C. A., J. A. Millar and J. N. Rimbey. 1996. The economic consequences of accounting for stock splits and large stock dividends. The Accounting Review (April): 241-253. (JSTOR link).

Petri, E. and H. Shawky. 1983. Cash distributions of inflationary gains. Abacus 19(1): 56-63.

Petroni, K. R., S. G. Ryan and J. M. Wahlen. 2000. Discretionary and non-discretionary revisions of loss reserves by property-casualty insurers: Differential implications for future profitability, risk and market value. Review of Accounting Studies 5(2): 95-125.

Pfeiffer, R. J. Jr. and P. T. Elgers. 1999. Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals. Journal of Accounting Research (Spring): 239-247. (JSTOR link).

Pfeiffer, R. J. Jr., P. T. Elgers, M. H. Lo and L. L. Rees. 1998. Additional evidence on the incremental information content of cash flows and accruals: The impact of errors in measuring market expectations. The Accounting Review (July): 373-385. (JSTOR link).

Philips, G. E. and L. S. Mayne. 1970. Income measures and bank stock values. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 178-188. (JSTOR link).

Pigman, N. M. Jr. 1962. Simplified financial research - An example in profit maximization. N.A.A. Bulletin (January): 87-92.

Pinches, G. and K. Mingo. 1973. A multivariate analysis of industrial bond ratings. Journal of Finance (March): 1-18.

Pincus, M. 1983. Information characteristics of earnings announcements and stock market behavior. Journal of Accounting Research (Spring): 155-183. (JSTOR link).

Pincus, M. 1986. Discussion of the incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 161-164. (JSTOR link).

Pincus, M. 1997. Stock price effects of the allowance of LIFO for tax purposes. Journal of Accounting and Economics (November): 283-308.

Pincus, M. and S. Rajgopal. 2002. The interaction between accrual management and hedging: Evidence from oil and gas firms. The Accounting Review (January): 127-160. (JSTOR link).

Pinsker, R. 2007. Long series of information and nonprofessional investors' belief revision. Behavioral Research In Accounting (19): 197-214.

Pinsker, R. and P. Wheeler. 2009. The effects of expanded independent assurance on the use of firm-initiated disclosures by investors with limited business knowledge. Journal of Information Systems (Spring): 25-49.

Piotroski, J. D. 2000. Value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 1-41. (JSTOR link).

Piotroski, J. D. 2005. Discussion of “Separating winners from losers among low book-to-market stocks using financial statement analysis”. Review of Accounting Studies 10(2-3): 171-184.

Piotroski, J. D. and B. T. Roulstone. 2004. The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices. The Accounting Review (October): 1119-1151. (JSTOR link).

Piotroski, J. D. and D. T. Roulstone. 2005. Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? Journal of Accounting and Economics (February): 55-81.

Pirson, M. and D. Malhotra. 2008. Unconventional insights for managing stakeholder trust. MIT Sloan Management Review (Summer): 43-50.

Pitts, J. E., W. M. Whitaker Iii. 1971. The impact of tax policy on investment behavior in the chemical industry, 1951-65. Decision Sciences 2(1): 53-65.

Plumlee, M. A. 2003. The effect of information complexity on analysts' use of that information. The Accounting Review (January): 275-296. (JSTOR link).

Pollock, T. G. and V. P. Rindova. 2003. Media legitimation effects in the market for initial public offerings. The Academy of Management Journal 46(5): 631-642. (JSTOR link).

Pollock, T. G., H. M. Fischer and J. B. Wade. 2002. The role of power and politics in the repricing of executive options. The Academy of Management Journal 45(6): 1172-1182. (JSTOR link).

Poon, M. 2009. From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance. Accounting, Organizations and Society 34(5): 654-674.

Pope, P. F. and P. Wang. 2005. Earnings components, accounting bias and equity valuation. Review of Accounting Studies 10(4): 387-407.

Pogue, T. and R. Soldofsky. 1969. What's in a bond rating? Journal of Financial and Quantitative Analysis (June): 201-228.

Portway, E. V. 1922. New York Stock Exchange questionnaire. Journal of Accountancy (September): 161-173.

Potter, G. 1992. Accounting earnings announcements, institutional investor concentration, and common stock returns. Journal of Accounting Research (Spring): 146-155. (JSTOR link).

Pownall, G. 1993. Discussion of the relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 224-229. (JSTOR link).

Pownall, G. and G. Waymire. 1989. Voluntary disclosure choice and earnings information transfer. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 85-105. (JSTOR link).

Pownall, G. and G. Waymire. 1989. Voluntary disclosure credibility and securities prices: Evidence from management earnings forecasts, 1969-73. Journal of Accounting Research (Autumn): 227-245. (JSTOR link).

Pownall, G. and K. Schipper. 1999. Implications of accounting research for the SEC's consideration of international accounting standards for U.S. securities offerings. Accounting Horizons (September): 259-280.

Pownall, G., C. Wasley and G. Waymire. 1993. The stock price effects of alternative types of management earnings forecasts. The Accounting Review (October): 896-912. (JSTOR link).

Pozen, R. C. 2009. Is it fair to blame fair value accounting for the financial crisis? Harvard Business Review (November): 84-92.

Pratt, S. S. 1908. The speculator is the pioneer of enterprise. Journal of Accountancy (May): 1-8.

Premuroso, R. F. and S. Bhattacharya. 2008. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems 9(1): 1-20.

Previts, G. J., R. J. Bricker, T. R. Robinson and S. J. Young. 1994. A content analysis of sell-side financial analyst company reports. Accounting Horizons (June): 55-70.

Pringle, L. M., R. P. Crum and R. J. Swetz. 1990. Do SAS No. 59 format changes affect the outcome and the quality of investment decisions? Accounting Horizons (September): 68-75.

Putnam, G. E. 1926. The role of paper profits in industry. Harvard Business Review (January): 129-137.

Pyle, W. C. and N. Elias. 1972. Summary of discussion by William C. Pyle of "The effects of human asset statements on the investment decision" and a reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 234-240. (JSTOR link).

Pyo, Y. and S. Lustgarten. 1990. Differential intra-industry information transfer associated with management earnings forecasts. Journal of Accounting and Economics (December): 365-379.

Radhakrishnan, S. 1999. Investors' recovery friction and auditor liability rules. The Accounting Review (April): 225-240. (JSTOR link).

Rajan, M. V. 2000. Discussion of EVA versus earnings: Does it matter which is more highly correlated with stock returns? Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 247-254. (JSTOR link).

Rajan, M. V., S. Reichelstein and M. T. Soliman. 2007. Conservatism, growth, and return on investment. Review of Accounting Studies 12(2-3): 323-370.

Rajgopal, S. 1999. Early evidence on the informativeness of the SEC's market risk disclosures: The case of commodity price risk exposure of oil and gas producers. The Accounting Review (July): 251-280. (JSTOR link).

Rajgopal, S. and T. Shevlin. 2002. Empirical evidence on the relation between stock option compensation and risk taking. Journal of Accounting and Economics (June): 145-171.

Rajgopal, S., M. Venkatachalam and S. Kotha. 2002. Managerial actions, stock returns, and earnings: The case of business-to-business internet firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 529-556. (JSTOR link).

Rajgopal, S., T. Shevlin and M. Venkatachalam. 2003. Does the stock market fully appreciate the implications of leading indicators for future earnings? Evidence from order backlog. Review of Accounting Studies 8(4): 461-492.

Raman, K. K. 1981. Financial reporting and municipal bond rating changes. The Accounting Review (October): 910-926. (JSTOR link).

Ramnath, S. 2002. Investor and analyst reactions to earnings announcements of related firms: An empirical analysis. Journal of Accounting Research (December): 1351-1376. (JSTOR link).

Rangan, S. and R. G. Sloan. 1998. Implications of the integral approach to quarterly reporting for the post-earnings-announcement drift. The Accounting Review (July): 353-371. (JSTOR link).

Rankine, G. W. and E. K. Stice. 1997. Accounting rules and the signaling properties of 20 percent stock dividends. The Accounting Review (January): 23-46. (JSTOR link).

Ransom, C. R. 1985. The ex ante information content of accounting information systems. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 124-139. (JSTOR link).

Rao, H. and R. Drazin. 2002. Overcoming resource constraints on product innovation by recruiting talent from rivals: A study of the mutual fund industry, 1986-94. The Academy of Management Journal 45(3): 491-507. (JSTOR link).

Rao, H., G. F. Davis and A. Ward. 2000. Embeddedness, social identity and mobility: Why firms leave the NASDAQ and join the New York Stock Exchange. Administrative Science Quarterly 45(2): 268-292. (JSTOR link).

Rao, H., H. R. Greve and G. F. Davis. 2001. Fool's gold: Social proof in the initiation and abandonment of coverage by Wall Street analysts. Administrative Science Quarterly 46(3): 502-526. (JSTOR link).

Rappaport, A. 1968. Discussion of evaluation of the usefulness to investors of different accounting estimators of earnings: A simulation approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-53. (JSTOR link).

Ratnatunga, J., M. Vincent and L. Duval. 2005. Editorial: The need for a 5-star reporting index™ for the ranking of publicly listed companies: A conceptual framework. Journal of Applied Management Accounting Research (Summer): 1-20.

Rayburn, J. 1986. The association of operating cash flow and accruals with security returns. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 112-133. (JSTOR link).

Reck, J. L. 2006. Discussion of The moderating effect of context on the market reaction to IT investments. Journal of Information Systems (Spring): 45-48.

Rees, L. 2005. Abnormal returns from predicting earnings thresholds. Review of Accounting Studies 10(4): 465-496.

Rees, L. and P. Elgers. 1997. The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-U.S. and U.S. GAAP. Journal of Accounting Research (Spring): 115-127. (JSTOR link).

Rees, L. and W. Thomas. 2010. The stock price effects of changes in dispersion of investor beliefs during earnings announcements. Review of Accounting Studies 15(1): 1-31.

Reimers, J. L. and J. C. Singleton. 2010. Accounting meets strategy: Share repurchase programs. Strategic Finance (February): 46-51. (Treasury stock - Why repurchases are made, methods of accounting for them, and examples of firms with buyback programs).

Reinganum, M. R. 1985. The effect of executive succession on stockholder wealth. Administrative Science Quarterly 30(1): 46-60. (JSTOR link).

Reinganum, M. R. 1985. The effect of executive succession on stockholder wealth: A reply. Administrative Science Quarterly 30(3): 375-376. (JSTOR link).

Renwick, F. B. 1968. Theory of investment behavior and empirical analysis of stock market price relatives. Management Science (September): 57-71. (JSTOR link).

Rezaee, Z., C. Langstraat and J. Malloy. 2008. Option backdating scandals: How management accountants can help. Management Accounting Quarterly (Winter): 1-8.

Rice, E. M. 1981. Discussion of on the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 43-47. (JSTOR link).

Rice, S. J. 1978. The information content of fully diluted earnings per share. The Accounting Review (April): 429-438. (JSTOR link).

Richardson, A. P. 1919. Safeguarding investment. Journal of Accountancy (January): 61-65.

Richardson, A. P. 1920. Investments in foreign securities, Labor and capital, Differences of opinion,.  Journal of Accountancy (March): 210-214.

Richardson, A. P. 1921. Pieces-of-eight - pieces-of-eight. Journal of Accountancy (May): 364-365. ("The man who said that there was a fool born every minute must have been a conservative.... Ponzi is being out-Ponzied. An that is the reason why we say that there are not minutes enough to allot one to each fool.").

Richardson, A. P. 1922. Regulation of security issues. Journal of Accountancy (November): 351-354.

Richardson, S. A., R. G. Sloan, M. T. Soliman and İ. Tuna. 2005. Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics (September): 437-485.

Richter, F. E. and A. Standish. 1925. Investments of banks and insurance companies. Harvard Business Review (July): 414-423.

Rickey, K. R. 1969. Earnings per share: Management and the investor. Management Accounting (December): 9-11.

Ricks, W. E. 1982. The market's response to the 1974 LIFO adoptions. Journal of Accounting Research (Part I, Autumn): 367-387. (JSTOR link).

Ricks, W. E. 1984. Discussion of a comparison of event study methodologies using daily stock returns: A simulation approach. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 31-33. (JSTOR link).

Ricks, W. E. and J. S. Hughes. 1985. Market reactions to a non-discretionary accounting change: The case of long-term investments. The Accounting Review (January): 33-52. (JSTOR link).

Riedl, E. J. 2004. An examination of long-lived asset impairments. The Accounting Review (July): 823-852. (JSTOR link).

Riffe, S. and R. Thompson. 1998. The relation between stock prices and accounting information. Review of Accounting Studies 2(4): 325-351.

Ro, B. T. 1978. The disclosure of capitalized lease information and stock prices. Journal of Accounting Research (Autumn): 315-340. (JSTOR link).

Ro, B. T. 1980. The adjustment of security returns to the disclosure of replacement cost accounting information. Journal of Accounting and Economics (August): 159-189.

Ro, B. T. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes. The Accounting Review (January): 70-84. (JSTOR link).

Ro, B. T. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A reply. The Accounting Review (January): 181-187. (JSTOR link).

Roberts, J., P. Sanderson, R. Barker and J. Hendry. 2006. In the mirror of the market: The disciplinary effects of company/fund manager meetings. Accounting, Organizations and Society 31(3): 277-294.

Roberts, J. T. 1907. Bonds as investment securities. Journal of Accountancy (November): 71-72.

Robertson, J. C. 1988. Analysts' reactions to auditors' messages in qualified reports. Accounting Horizons (June): 82-89.

Robinson, J. 1918. Further discussion of discount on capital stock. Journal of Accountancy (September): 239-240.

Robinson, J. 1918. Unpaid capital stock. Journal of Accountancy (April): 263-265.

Robinson, J. W. 1907. About bond values. Journal of Accountancy (November): 9-12.

Rock, E. J. 1921. Redemption and replacement of bonded indebtedness. Journal of Accountancy (July): 36-40.

Rock, S., S. Sedo and M. Willenborg. 2000. Analyst following and count-data econometrics. Journal of Accounting and Economics (December): 351-373.

Rogalski, R. J. 1975. Bond yields: Trends or random walks? Decision Sciences 6(4): 688-699.

Rogers, J. L. and A. Van Buskirk. 2009. Shareholder litigation and changes in disclosure behavior. Journal of Accounting and Economics (March): 136-156.

Rogers, J. L., D. J. Skinner, A. Van Buskirk. 2009. Earnings guidance and market uncertainty. Journal of Accounting and Economics (October): 90-109.

Rohrbach, K. and R. Chandra. 1989. The power of Beaver's U against a variance increase in market model residuals. Journal of Accounting Research (Spring): 145-155. (JSTOR link).

Rollins, M. 1907. Principles upon which tables of bond values are based. Journal of Accountancy (November): 4-9.

Roscoe, P. and C. Howorth. 2009. Identification through technical analysis: A study of charting and UK non-professional investors. Accounting, Organizations and Society 34(2): 206-221.

Rose, J. M. 2001. The effects of multimedia-induced affective states on recall and decision-making by individual investors. International Journal of Accounting Information Systems 2(1): 22-40.

Rosen, S. 1985. Commentary on ‘golden parachutes, executive decision-making, and shareholder wealth’. Journal of Accounting and Economics (April): 205-208.

Rosewater, V. 1907. Over-capitalization injures the public. Journal of Accountancy (September): 330-332.

Ross, H. 1970. The wonderful world of accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 108-115. (JSTOR link).

Roulstone, D. T. 2003. The relation between insider-trading restrictions and executive compensation. Journal of Accounting Research (June): 525-551. (JSTOR link).

Rowbottom, N. and A. Lymer. 2009. Exploring the use of online corporate reporting information. Journal of Emerging Technologies in Accounting (6): 27-44.

Rowbottom, N., A. Allam and A. Lymer. 2005. An exploration of the potential for studying the usage of investor relations information through the analysis of web server logs. International Journal of Accounting Information Systems 6(1): 31-53.

Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics (December): 335-370.

Roychowdhury, S. and R. L. Watts. 2007. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics (September): 2-31.

Ruland, W. 1978. The accuracy of forecasts by management and by financial analysts. The Accounting Review (April): 439-447. (JSTOR link).

Ruland, W., S. Tung and N. E. George. 1990. Factors associated with the disclosure of managers' forecasts. The Accounting Review (July): 710-721. (JSTOR link).

Russell, W. R. and P. E. Smith. 1966. A comment on Baumol (E, L) efficient portfolios. Management Science (March): 619-621. (JSTOR link).

Ryan, S. G. 1995. A model of accrual measurement with implications for the evolution of the book-to-market ratio. Journal of Accounting Research (Spring): 95-112. (JSTOR link).

Ryan, S. G. and P. A. Zarowin. 2003. Why has the contemporaneous linear returns-earnings relation declined? The Accounting Review (April): 523-553. (JSTOR link).

Salancik, G. R. and J. R. Meindl. 1984. Corporate attributions as strategic illusions of management control. Administrative Science Quarterly 29(2): 238-254. (JSTOR link).

Salatka, W. K. 1989. The impact of SFAS no. 8 on equity prices of early and late adopting firms : An events study and cross-sectional analysis. Journal of Accounting and Economics (February): 35-69.

Saliers, E. A. 1917. Accounting and investments. Journal of Accountancy (March): 161-166.

Salmonson, R. F. 1970. Discussion of income measures and bank stock values. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 189-193. (JSTOR link).

Saly, P. J. 1994. Repricing executive stock option in a down market. Journal of Accounting and Economics (November): 325-356.

Sanders, T. H. 1934. Reports to stockholders. The Accounting Review (September): 201-219. (JSTOR link).

Sanders, W. G. and M. A. Carpenter. 2003. Strategic satisficing? A behavioral-agency theory perspective on stock repurchase program announcements. The Academy of Management Journal 46(2): 160-178. (JSTOR link).

Santa-Clara, P. 2004. Discussion of “Implied equity duration: A new measure of equity risk”. Review of Accounting Studies 9(2-3): 229-231.

Sapienza, H. J. and M. A. Korsgaard. 1996. Procedural justice in entrepreneur-investor relations. The Academy of Management Journal 39(3): 544-574. (JSTOR link).

Sapra, H. 2002. Do mandatory hedge disclosures discourage or encourage excessive speculation? Journal of Accounting Research (June): 933-964. (JSTOR link).

Sapra, H. 2008. Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 379-387.

Satkunasingam, E. and B. Shanmugam. 2006. The consequences of culture on shareholder activism in Malaysia. Journal of Applied Management Accounting Research (Winter): 45-56.

Saudagaran, S. M. and J. G. Diga. 1997. Financial reporting in emerging capital markets: Characteristics and policy issues. Accounting Horizons (June): 41-64.

Schachter, B. 1985. Open interest and consensus among investors. Journal of Accounting Research (Autumn): 907-910. (JSTOR link).

Schachter, B. 1988. Open interest in stock options around