Management And Accounting Web

Bonds Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Anderson, S. C., K. Capriotti and V. Shea. 2005. Student case: The misguided bond. Journal of Forensic Accounting 6(1): 213-234.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105. (JSTOR link).

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.

Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.

Byerly, R. A. 1941. Determining the effective rate of interest on a series of bonds. The Accounting Review (September): 281-287. (JSTOR link).

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Collier, B. and C. Carnes. 1979. Convertible bonds and financial reality. Management Accounting (February): 47-48, 52.

DeFond, M. L. and J. Zhang. 2014. The timeliness of the bond market reaction to bad earnings news. Contemporary Accounting Research 31(3): 911-936.

DeFond, M. L., M. Hung, E. Carr and J. Zhang. 2011. Was the Sarbanes-Oxley Act good news for corporate bondholders? Accounting Horizons (September): 465-485.

Dysart, B. 1915. Odd rate bond formulae. Journal of Accountancy (December): 476-477.

Finney, H. A. 1921. Stock issued for liberty bonds. Journal of Accountancy (May): 390-391.

Finney, H. A. and H. P. Baumann. 1925. Students' department: Determining effective rates of bonds. Journal of Accountancy (December): 454-469.

Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622. (JSTOR link).

Gushee, C. H. 1946. Bond discount or premium at refunding. The Accounting Review (January): 61-67. (JSTOR link).

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.

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.

Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218. (JSTOR link).

Huefner, R. J. 1999. Re-engineering the teaching of bond liabilities. Journal of Accounting Education 17(4): 417-427.

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376. (JSTOR link).

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138. (JSTOR link).

Matulich, S. 1984. A theoretical deficiency in accounting for bonds. Journal of Accounting Education 2(2): 53-62.

May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

Mohrman, M. B. 1999. Instructional case: General Host: Accounting for a bond refunding. Issues In Accounting Education (August): 451-464.

Myers, R. 2013. The evolving bond market. CFO (March): 43-47.

Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290. (JSTOR link).

Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283. (JSTOR link).

Raman, K. K. 1981. Financial reporting and municipal bond rating changes. The Accounting Review (October): 910-926. (JSTOR link).

Rusbarsky, M. and D. B. Vicknair. 1999. Accounting for bonds with accrued interest in conformity with brokers' valuation formulas. Issues In Accounting Education (May): 233-253.

Ryan, V. 2013. Bernanke's hint jolts junk bonds. CFO (July/August): 10-11.

Saibeni, A. A. 2014. How to calculate yield to maturity between interest rate dates. The CPA Journal (November): 66-71.

Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70. (JSTOR link).

Schulman, A. 2014. Contingent convertible bonds. The CPA Journal (June): 52-55.

Stelson, H. E. 1951. Finding the yield on a bond. The Accounting Review (October): 538-539. (JSTOR link).

Stern, M., M. Hirschland and S. Matulich. 1986. Comment and reply “A theoretical deficiency in accounting for bonds”. Journal of Accounting Education 4(2): 147-151.

Swieringa, R. J. 1981. The silver-lined bonds of Sunshine Mining. The Accounting Review (January): 166-176. (JSTOR link).

Swieringa, R. J. and D. Morse. 1985. Accounting for hybrid convertible debentures. The Accounting Review (January): 127-133. (JSTOR link).

The Accounting Review. 1940. Alleghany Corporation: Bond discount and expense; gains and losses on sale of investments; contracts to sell securities. The Accounting Review (December): 504-506. (JSTOR link).

Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.

Watkins, A. L. and V. C. Brenner. 2003. Regulating external reporting in the municipal bond market: The relevance of nonfinancial information in evaluating hospital financial performance. Accounting and the Public Interest (3): 21-35.

Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.

Zimmerman, S. 2005. Build customized bond portfolios. Journal of Accountancy (April): 38, 40-42.