Management And Accounting Web

Capital Markets Bibliography C-D

A-B  |  C-D  |  E-G  |  H-K  |  L-M  |  N-S  |  T-Z

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

Capital Markets Main Page | Financial Reporting Main Page

Caban-Garcia, M. T. and H. He. 2013. Comparability of earnings in Scandinavian countries: The impact of mandatory IFRS adoption and stock exchange consolidations. Journal of International Accounting Research 12(1): 55-76.

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

Cadman, B. D., T. O. Rusticus and J. Sunder. 2013. Stock option grant vesting terms: Economic and financial reporting determinants. Review of Accounting Studies 18(4): 1159-1190.

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).

Cahan, S. F., G. Liu and J. Sun. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research 7(1): 1-24.

Cai, C. X., I. Clacher and K. Keasey. 2013. Consequences of the capital asset pricing model (CAPM) - A critical and broad perspective. Abacus 49(Supplement): 51-61.

Cai, N. and S. G. Kou. 2011. Option pricing under a mixed-exponential jump diffusion model. Management Science (November): 2067-2081.

Cai, S., J. M. Godfrey and R. Moroey. 2017. Impact of segment-level natural resource operational risk reporting on earnings predictions. Abacus 53(4): 431-449.

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, A. C., S. Kedia and S. Rajgopal. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics (November-December): 277-300.

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. 2016. Accounting valuation and cost of equity capital dynamics. Abacus 52(1): 5-25.

Callen, J. L. and D. Segal. 2004. Do accruals drive firm-level stock returns? A variance decomposition analysis. Journal of Accounting Research (June): 527-560. (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. 2010. The pricing of conservative accounting and the measurement of conservatism at the firm-year level. Review of Accounting Studies 15(1): 145-178.

Callen, J. L., F. Chen, Y. Dou and B. Xin. 2016. Accounting conservatism and performance covenants: A signaling approach. Contemporary Accounting Research 33(3): 961-988.

Callen, J. L., J. Livnat and D. Segal. 2006. The information content of SEC filings and information environment: A variance decomposition analysis. The Accounting Review (October): 1017-1043. (JSTOR link).

Campbell, J. L. 2015. The fair value of cash flow hedges, future profitability, and stock returns. Contemporary Accounting Research 32(1): 243-279.

Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.

Campbell, J. L., H. Chen, D. S. Dhaliwal, H. Lu and L. B. Steele. 2014. The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies 19(1): 396-455.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(2): 934-975.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(4): 1639-1640.

Campbell, J. Y., H. E. Jackson, B. C. Madrian and P. Tufano. 2011. Making financial markets work for consumers. Harvard Business Review (July/August): 47-54. (Editor's note: "In 2010. the Dodd-Frank Wall Street Reform and Consumer Protection Act created a new U.S. federal agency, the Consumer Financial Protection Bureau, to improve the functioning consumer financial services markets. The bureau is scheduled to open its doors in July 2011. Its first director will be responsible for setting the agency's policy directions and for establishing its organizational structure and management climate. Four professors of economics, law, public policy and business draw on their research in consumer finance to offer advice to the new director.").

Call, A. C., S. Chen and Y. H. Tong. 2013. Are analysts' cash flow forecasts naive extensions of their own earnings forecasts? Contemporary Accounting Research 30(2): 438-465.

Callen, J. L., M. Khan and H. Lu. 2013. Accounting quality, stock price delay, and future stock returns. Contemporary Accounting Research 30(1): 269-295.

Callen, J. L., O. Hope and D. Segal. 2005. Domestic and foreign earnings, stock return variability, and the impact of investor sophistication. Journal of Accounting Research (June): 377-412. (JSTOR link).

Campbell, L., R. Knowles and K. Martin. 2014. Disappearing act: Insight for the management accountant on recently delisted U.S. companies. Management Accounting Quarterly (Winter): 21-30.

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

Cao, S. S. 2016. Reexamining growth effects: Are all types of asset growth the same? Contemporary Accounting Research 33(4): 1518-1548.

Cao, Y., L. A. Myers and T. C. Omer. 2012. Does company reputation matter for financial reporting quality? Evidence from restatements. Contemporary Accounting Research 29(3): 956-990.

Cao, Y., L. A. Myers and T. Sougiannis. 2011. Does earnings acceleration convey information? Review of Accounting Studies 16(4): 812-842.

Cao, Z. and G. S. Narayanamoorthy. 2011. The effect of litigation risk on management earnings forecasts. Contemporary Accounting Research 28(1): 125-173.

Carcello, J. V. 2012. What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. The CPA Journal (January): 22-28.

Cardinaels, E. 2016. Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting. Accounting, Organizations and Society (52): 50-62.

Carmona, R. and J. Hinz. 2011. Risk-neutral models for emission allowance prices and option valuation. Management Science (August): 1453-1468.

Carroll, B. and C. Blackman II. 2006. How to prevent investment adviser fraud. Journal of Accountancy (January ): 40-43.

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).

Casey, R. J. 2013. Do independent research analysts issue more or less informative recommendation revisions? Advances in Accounting: Incorporating Advances in International Accounting 29(1): 36-49.

Caskey, J. and M. Hanlon. 2013. Dividend policy at firms accused of accounting fraud. Contemporary Accounting Research 30(2): 818-850.

Caskey, J., J. Hughes and J. Liu. 2012. Leverage, excess leverage, and future returns. Review of Accounting Studies 17(2): 443-471.

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. 2002. The "pump and dump" and "cybersmear." An investigation of two cases of internet-based stock price manipulation. Journal of Forensic Accounting (3): 225-244.

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.

Caylor, M., M. Cecchini and J. Winchel. 2017. Analysts' qualitative statements and the profitability of favorable investment recommendations. Accounting, Organizations and Society (57): 33-51.

Cecchini, M., S. B. Jackson and X. Liu. 2012. Do initial public offering firms manage accruals? Evidence from individual accounts. Review of Accounting Studies 17(1): 22-40.

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).

Chakrabarty, B. and P. C. Moulton. 2012. Earnings announcements and attention constraints: The role of market design. Journal of Accounting and Economics (June): 612-634.

Chakravarty, A. and R. Grewal. 2011. The stock market in the driver's seat! Implications for R&D and marketing. Management Science (September): 1594-1609.

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.

Chan, L. H., K. C. W. Chen, T. Chen and Y. Yu. 2012. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics (October-December): 180-196.

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, A. and A. Reinstein. 2011. Investment appeal of small growth stocks. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 308-317.

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).

Chandra, U. 2011. Income conservatism in the U.S. technology sector. Accounting Horizons (June): 285-314.

Chaney, P. K. and D. C. Jeter. 1992. The effect of size on the magnitude of long-window earnings response coefficients. Contemporary Accounting Research 8(2): 540-560.

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.

Chaney, P. K., M. Faccio and D. Parsley. 2011. The quality of accounting information in politically connected firms. Journal of Accounting and Economics (February): 58-76.

Chang, H., C. S. A. Cheng and K. J. Reichelt. 2010. Market reaction to auditor switching from big 4 to third-tier small accounting firms. Auditing: A Journal of Practice & Theory 29(2): 83-114.

Chang, H., J. Chen, W. M. Liao and B. K. Mishra. 2006. CEOs'/CFOs' swearing by the numbers: Does it impact share price of the firm? The Accounting Review (January): 1-27. (JSTOR link).

Chang, H. S., M. Donohoe and T. Sougiannis. 2016. Do analysts understand the economic and reporting complexities of derivatives? Journal of Accounting and Economics (April-May): 584-604.

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).

Chapple, L., P. M. Clarkson and D. L. Gold. 2013. The cost of carbon: Capital market effects of the proposed Emission Trading Scheme (ETS). Abacus 49(1): 1-33.

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

Charitou, A. and C. Louca. 2017. Why do Canadian firms cross-list? The flip side of the issue. Abacus 53(2): 211-239.

Charitou, A., N. Lambertides and G. Theodoulou. 2010. The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced. Abacus 46(2): 153-187.

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

Charitou, A., N. Lambertides and L. Trigeorgis. 2011. Distress risk, growth and earnings quality. Abacus 47(2): 158-181.

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, C. 2013. Time-varying earnings persistence and the delayed stock return reaction to earnings announcements. Contemporary Accounting Research 30(2): 549-578.

Chen, C. J. P., S. Chen and X. Su. 2001. Is accounting information value relevant in the emerging Chinese stock market? Journal of International Accounting, Auditing & Taxation 10(1): 1-22.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 2004. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61.

Chen, C. X., K. M. Rennekamp and F. H. Zhou. 2015. The effects of forecast type and performance-based incentives on the quality of management forecasts. Accounting, Organizations and Society (46): 8-18.

Chen, G. and M. Firth. 1999. The accuracy of profit forecasts and their roles and associations with IPO firm valuations. Journal of International Financial Management & Accounting 10(3): 202-226.

Chen, G., L. T. W. Cheng and D. N. Gao. 2005. Information content and timing of earnings announcements. Journal of Business Finance & Accounting 32(1/2): 65-95.

Chen, G., M. Firth and D. N. Gao. 2002. The information content of concurrently announced earnings, cash dividends, and stock dividends: An investigation of the Chinese stock market. Journal of International Financial Management & Accounting 13(2): 101-124.

Chen, G., M. Firth, D. N. Gao and M. O. Rui. 2005. Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions. Journal of Accounting and Public Policy 24: 451-488.

Chen, G., M. Firth and J. Kim. 2000. The post-issue market performance of initial public offerings in China’s new stock markets. Review of Quantitative Finance & Accounting 14(4): 319-339.

Chen, G., M. Firth and J. Kim. 2002. The use of accounting information for the valuation of dual-class shares listed on China’s stock markets. Accounting and Business Research 32(3): 123-131.

Chen, G., M. Firth and J. Kim. 2004. IPO Underpricing in China’s new stock markets. Journal of Multinational Financial Management 14: 283-302.

Chen, G., M. O. Rui and S. S. Wang. 2005. The effectiveness of price limits and stock characteristics: Evidence from the Shanghai and Shenzhen stock exchanges. Review of Quantitative Finance & Accounting 25(2): 159-182.

Chen, J., K. L. Kan and H. Anderson. 2007. Size, book/market ratio and risk factor returns: Evidence from China A -share market. Managerial Finance 33(8): 574-594.

Chen, J., R. Ding, W. Hou and S. Johan. 2016. Do financial analysts perform a monitoring role in China? Evidence from modified audit opinions. Abacus 52(3): 473-500.

Chen, J., W. M. Liao and C. Lu. 2012. The effects of public venture capital investments on corporate governance: Evidence from IPO firms in emerging markets. Abacus 48(1): 86-103.

Chen, J. J. and P. Cheng. 2007. Corporate governance and the harmonisation of Chinese accounting practices with IFRS practices. Corporate Governance: An International Review 15(2): 284-293.

Chen, J. V. and F. Li. 2015. Discussion of "Textual analysis and international financial reporting: Large sample evidence". Journal of Accounting and Economics (November-December): 181-186.

Chen, J. Z., C. Y. Lim and G. J. Lobo. 2016. Does the relation between information quality and capital structure vary with cross-country institutional differences? Journal of International Accounting Research 15(3): 131-156.

Chen, J. Z., G. J. Lobo and J. H. Zhang. 2017. Accounting quality, liquidity risk, and post-earnings-announcement drift. Contemporary Accounting Research 34(3): 1649-1680.

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, L., S. Li and W. Lin. 2007. Corporate governance and corporate performance: Some evidence from newly listed firms on Chinese stock markets. International Journal of Accounting, Auditing & Performance Evaluation 4(2): 183-197.

Chen, L. H. and H. Sami. 2013. The impact of firm characteristics on trading volume reaction to the earnings reconciliation from IFRS to U.S. GAAP. Contemporary Accounting Research 30(2): 697-718.

Chen, L. H., D. M. Folsom, W. Paek and H. Sami. 2014. Accounting conservatism, earnings persistence, and pricing multiples on earnings. Accounting Horizons (June): 233-260.

Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.

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. and R. Vashishtha. 2017. The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics (August): 56-77.

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

Chen, S. and D. A. Matsumoto. 2006. Favorable versus unfavorable recommendations: The impact on analyst access to management-provided information. Journal of Accounting Research (September): 657-689. (JSTOR link).

Chen, S., D. Matsumoto and S. Rajgopal. 2011. Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance. Journal of Accounting and Economics (February): 134-150.

Chen, S., J. Guo and X. Tong. 2017. XBRL implementation and post-earnings-announcement drift: The impact of state ownership in China. Journal of Information Systems (Spring): 1-19.

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, S., T. Chung and L. Chung. 2001. Investment opportunities, free cash flow and stock valuation effects of corporate investments. Review of Quantitative Finance & Accounting 16(4): 299-310.

Chen, S., T. Shevlin and Y. H. Tong. 2007. Does the pricing of financial reporting quality change around dividend changes? Journal of Accounting Research (March): 1-40. (JSTOR link).

Chen Q. 2007. Discussion of which institutional investors trade based on private information about earnings and returns. Journal of Accounting Research (May): 323-331. ( JSTOR link ).

Chen, Q., T. Hemmer and Y. Zhang. 2007. On the relation between conservatism in accounting standards and incentives for earnings management. Journal of Accounting Research (June): 541-565. (JSTOR link).

Chen, W. and H. Tan. 2013. Judgment effects of familiarity with an analyst's name. Accounting, Organizations and Society 38(3): 214-227.

Chen, W., J. Han and H. Tan. 2016. Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability. Accounting, Organizations and Society (55): 83-95.

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, Y., G. Hu, L. Lin and M. Xiao. 2015. GAAP difference or accounting fraud? Evidence from Chinese reverse mergers delisted from U.S. markets. Journal of Forensic & Investigative Accounting 7(1): 122-145.

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., E. Agnes and J. Daniel. 2014. Does the market overweight imprecise information? Evidence from customer earnings announcements. Review of Accounting Studies 19(3): 1125-1151.

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., H. He Huang and Y. Li. 2015. Hedge fund intervention and accounting conservatism. Contemporary Accounting Research 32(1): 392-421.

Cheng, C. S. A., J. Wang and S. X. Wei. 2015. State ownership and earnings management around initial public offerings: Evidence from China. Journal of International Accounting Research 14(2): 89-116.

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, M., D. Dhaliwal and Y. Zhang. 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics (July): 1-18.

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.

Cheng, Q. and K. Lo. 2006. Insider trading and voluntary disclosure. Journal of Accounting Research (December): 815-848. (JSTOR link).

Cheng, T. T. 1986. Standard setting and security returns: A time series analysis of FAS No. 8 events. Contemporary Accounting Research 3(1): 226-241.

Cheung, J. K. 1990. Discussion of “On the incentives for security analysts to revise their earnings forecasts”. Contemporary Accounting Research 7(1): 223-226.

Cheung, J. K. 1990. The valuation significance of exit values: A contingent-claim analysis. Contemporary Accounting Research 6(2): 724-737.

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

Cheynel, E. 2013. A theory of voluntary disclosure and cost of capital. Review of Accounting Studies 18(4): 987-1020.

Cheynel, E. and C. B. Levine. 2012. Analysts' sale and distribution of non fundamental information. Review of Accounting Studies 17(2): 352-388.

Chhaochharia, V., A. Kumar and A. Niessen-Ruenzi. 2012. Local investors and corporate governance. Journal of Accounting and Economics (August): 42-67.

Chiang, W., J. Shang and L. Sun. 2017. Broad bond rating change and irresponsible corporate social responsibility activities. Advances in Accounting: Incorporating Advances in International Accounting (39): 32-46.

Chichernea, D. C., A. D. Holder and A. Petkevich. 2015. Does return dispersion explain the accrual and investment anomalies? Journal of Accounting and Economics (August): 133-148.

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

Cho, J. Y. and K. Jung. 1991. The differential information content of earnings announcements: The case of merger. Contemporary Accounting Research 8(1): 42-61.

Choi, B., K. Jung and D. Lee. 2015. Trading behavior prior to public release of analyst reports: Evidence from Korea. Contemporary Accounting Research 32(1): 105-138.

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

Choi, J., L. A. Myers, Y. Zang and D. A. Ziebart. 2010. The roles that forecast surprise and forecast error play in determining management forecast precision. Accounting Horizons (June): 165-188.

Choi, J., L. A. Myers, Y. Zang and D. A. Ziebart. 2011. Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management's quarterly earnings guidance. Review of Accounting Studies 16(1): 143-182.

Choi, K. W., X. Chen, S. Wright and H. Wu. 2014. Analysts' forecasts following forced CEO changes. Abacus 50(2): 146-173.

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.

Chordia, T. and L. Shivakumar. 2005. Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (September): 521-556. (JSTOR link). 2005. Erratum: Inflation illusion and post-earnings-announcement drift. Journal of Accounting Research (December): 781. (JSTOR link).

Chordia, T., A. Subrahmanyam and Q. Tong. 2014. Have capital market anomalies attenuated in the recent era of high liquidity and trading activity? Journal of Accounting and Economics (August): 41-58.

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, B. E., S. M. Glover and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest? Auditing: A Journal of Practice & Theory 33(4): 71-93.

Christensen, B. E., S. M. Glover, T. C. Omer and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33(4): 1648-1684.

Christensen, H. B. and V. V. Nikolaev. 2013. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18(3): 734-775.

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.

Christensen, T. E. 2012. Discussion of "Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R". Review of Accounting Studies 17(3): 563-571.

Christensen, T. E., D. G. H. Paik and C. D. Williams. 2010. Market efficiency and investor reactions to SEC fraud investigation. Journal of Forensic & Investigative Accounting 2(3): 1-30.

Christensen, T. E., K. J. Merkley, J. W. Tucker and S. Venkataraman. 2011. Do managers use earnings guidance to influence street earnings exclusions? Review of Accounting Studies 16(3): 501-527.

Christensen, T. E., M. S. Drake and J. R. Thornock. 2014. Optimistic reporting and pessimistic investing: Do pro forma earnings disclosures attract short sellers? Contemporary Accounting Research 31(1): 67-102.

Christner, C. H. and T. Stromsten. 2015. Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation. Management Accounting Research (September): 50-67.

Christodoulou, D. and S. Mcleay. 2014. The double entry constraint, structural modeling and econometric estimation. Contemporary Accounting Research 31(2): 609-628.

Christodoulou, D., C. Clubb and S. Mcleay. 2016. A structural accounting framework for estimating the expected rate of return on equity. Abacus 52(1): 176-210.

Christy, J. A., Z. P. Matolcsy, A. Wright and A. Wyatt. 2013. Do board characteristics influence the shareholders' assessment of risk for small and large firms? Abacus 49(2): 161-196.

Chue, T. K. 2015. Understanding cross-country differences in valuation ratios: A variance decomposition approach. Contemporary Accounting Research 32(4): 1617-1640.

Chui, A. P. L., H. F. W. Lau and Y. K. Ip. 2001. The post issue performance of initial public offering firms in the People’s Republic of China. Advances in International Accounting 14: 75-100.

Chui, A. P. L. and D. S. N. Wong. 1999. A comparison of earnings based on Chinese and international accounting standards: The Case of PRC Enterprises with A and B share listings. Advances in International Accounting 12: 67-101.

Chuk, E., D. Matsumoto and G. S. Miller. 2013. Assessing methods of identifying management forecasts: CIG vs. researcher collected. Journal of Accounting and Economics (February): 23-42.

Chung, D. Y. and K. Hrazdil. 2011. Market efficiency and the post-earnings announcement drift. Contemporary Accounting Research 28(3): 926-956.

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).

Cianci, A. M. and S. E. Kaplan. 2010. The effect of CEO reputation and explanations for poor performance on investors’ judgments about the company’s future performance and management. Accounting, Organizations and Society 35(4): 478-495.

Ciconte, W. III., T. Marcus and J. Wu. 2014. Does the midpoint of range earnings forecasts represent managers' expectations? Review of Accounting Studies 19(2): 628-660.

Cifici, M., R. Mashruwala and D. Weiss. 2016. Implications of cost behavior for analysts' earnings forecasts. Journal of Management Accounting Research 28(1): 57-80.

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., A. Dontoh, G. Richardson and S. E. Sefcik. 1991. Retained ownership and the valuation of initial public offerings: Canadian evidence. Contemporary Accounting Research 8(1): 115-131.

Clarkson, P. M., A. Dontoh, G. Richardson and S. E. Sefcik. 1992. The voluntary inclusion of earnings forecasts in IPO prospectuses. Contemporary Accounting Research 8(2): 601-626.

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., J. Hales and Y. Xue. 2011. Understanding analysts' use of stock returns and other analysts' revisions when forecasting earnings. Journal of Accounting and Economics (April): 279-299.

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).

Clinton, S. B., J. T. White and T. Woidtke. 2014. Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. Journal of Accounting and Economics (August): 59-78.

Chipalkatti, N. 2005. Do investors reward bank disclosure transparency? Evidence from India. Journal of International Accounting Research 4(2): 25-52.

Cliffe, S. 2017. The board view: Directors must balance all interests. Harvard Business Review (May/June): 64-66.

Cliffe, S. 2017. The CEO view: Defending a good company from bad investors. Harvard Business Review (May/June): 61-63.

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

Clor-Proell, S. M., C. A. Proell and T. D. Warfield. 2014. The effects of presentation salience and measurement subjectivity on nonprofessional investors' fair value judgments. Contemporary Accounting Research 31(1): 45-66.

Clubb, C. and M. Walker. 2014. Payout policy relevance and accounting-based valuation. Abacus 50(4): 490-516.

Clubb, C. D. B. 2013. Information dynamics, dividend displacement, conservatism, and earnings measurement: A development of the Ohlson (1995) valuation framework. Review of Accounting Studies 18(2): 360-385.

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 P. Zarowin. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics (May): 2-19 .

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 and T. Z. Lys. 2013. Corporate governance reform and executive incentives: Implications for investment and risk taking. Contemporary Accounting Research 30(4): 1296-1332.

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, J., L. Holder-Webb, L. Nath and D. Wood. 2011. Retail investor's perceptions of the decision-usefulness of economic performance, governance, and corporate social responsibility disclosures. Behavioral Research In Accounting 23(1): 109-129.

Cohen, J. R., L. Holder-Webb and V. L. Zamora. 2015. Nonfinancial information preferences of professional investors. Behavioral Research In Accounting 27(2): 127-153.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

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).

Comiskey, E. E., J. E. Clarke and C. W. Mulford. 2010. Is negative goodwill valued by investors? Accounting Horizons (September): 333-353.

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.

Cong, Y., J. Hao and L. Zou. 2014. The impact of XBRL reporting on market efficiency. Journal of Information Systems (Fall): 181-207.

Conover, J. 2016. Discussion of Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 97-99.

Conroy, R. and J. S. Hughes. 1989. On the observability of ownership retention by entrepreneurs with private information in the market for new issues. Contemporary Accounting Research 6(1): 159-176.

Constable, S. and R. E. Wright. 2011. The Wall Street Journal Guide to 50 Economic Indicators That Really Matter: From Big Macs to "Zombie Banks", the Indicators Smart Investors Watch to Beat the Market. Harper Business. (Contents).

Cont, R., Editor. 2010. Encyclopedia of Quantitative Finance, 4-Volume Set. Wiley.

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

Cook, T. and H. Grove. 2009. The stock market reaction to allegations of fraud and earnings manipulation. Journal of Forensic & Investigative Accounting 1(2): 1-29.

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.

Cooper, B. J., L. Chow and Y. Tang. 1993. The separation of ownership and management in China: A review of the business contract and share capital systems. Corporate Governance: An International Review 1(3): 128-137.

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, R. W., K. Roland and D. Kuliy. 2016. Will Trups survive? The reputation of Trust Preferred Securities as a source of bank capital has gone from good to bad to ugly - worrying investors and banks. Strategic Finance (October): 48-53.

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. 2006. Discussion of An analysis of the theories and explanations offered for the mispricing of accruals and accrual components. Journal of Accounting Research (May): 341-350. (JSTOR link).

Core, J. E. 2011. Discussion of “Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?” Journal of Accounting and Economics (November): 252-258.

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.

Corona, C. and L. Nan. 2013. Preannouncing competitive decisions in oligopoly markets. Journal of Accounting and Economics (July): 73-90.

Correia, M., S. Richardson and I. Tuna. 2012. Value investing in credit markets. Review of Accounting Studies 17(3): 572-609.

Coslor, E. and C. Spaenjers. 2016. Organizational and epistemic change: The growth of the art investment field. Accounting, Organizations and Society (55): 48-62.

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.

Couch, R., N. Thibodeau and W. Wu. 2017. Are fair value options created equal? A study of SFAS 159 and earnings volatility. Advances in Accounting: Incorporating Advances in International Accounting (38): 15-29.

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).

Coyne, K. P. and J. W. Witter. 2002. Taking the mystery out of investor behavior. Harvard Business Review (September): 68-78.

Crawford, D., J. MacDonald and H. Rao. 2011. The Dodd-Frank Wall Street Reform and Protection Act of 2010: Highlights of the law and opportunities for accounting practitioners, academics, and students. 2011. The CPA Journal (March): 14-25.

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).

Cullinan, C. P. and X. Zheng. 2015. Outsourcing accounting information systems: Evidence from closed-end mutual fund families. International Journal of Accounting Information Systems (17): 65-83.

Cuny, C. 2016. Voluntary disclosure incentives: Evidence from the municipal bond market. Journal of Accounting and Economics (August): 87-102.

Curtis, A., M. F. Lewis-Western and S. Toynbee. 2015. Historical cost measurement and the use of DuPont analysis by market participants. Review of Accounting Studies 20(3): 1210-1245.

Daigle, R. J., R. E. Pinsker and T. J. Pitre. 2015. The impact of order effects on nonprofessional investors' belief revision when presented a long series of disclosures in an experimental market setting. Accounting Horizons (June): 313-326.

Dainelli, F., L. Bini and F. Giunta. 2013. Signaling strategies in annual reports: Evidence from the disclosure of performance indicators. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 267-277.

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).

Dambra, M., C. E. Wasley and J. S. Wu. 2013. Soft-talk management cash flow forecasts: Bias, quality, and stock price effects. Contemporary Accounting Research 30(2): 607-644.

Dang, H. and G. Partington. 2014. Rating migrations: The effect of history and time. Abacus 50(2): 174-202.

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. and S. Rangan. 2005. Do insiders manipulate earnings when they sell their shares in an initial public offering? Journal of Accounting Research (March): 1-33. (JSTOR link).

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. and S. M. Saudagaran. 2002. Accuracy of analysts' earnings forecasts: A comparison of non-U.S. cross-listed firms and U.S. multinationals. Journal of International Accounting Research (1): 61-74.

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).

Das, S., K. Kim and S. Patro. 2017. An empirical examination of the divergence between managers' and analysts' earnings forecasts. Contemporary Accounting Research 34(4): 2123-2151.

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.

Daugherty, B., D. Dickins, J. Higgs and K. Tatum. 2013. The question of mandatory audit firm rotation: Would investors benefit? The CPA Journal (January): 28-33.

Dauterive, J. and W. Fok. 2000. Venture capital for China: Opportunities and challenges. Managerial Finance 30(2): 3-15.

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, A. K. and I. Tama-Sweet. 2012. Managers' use of language across alternative disclosure outlets: Earnings press releases versus MD&A. Contemporary Accounting Research 29(3): 804-837.

Davis, A. K., J. M. Piger and L. M. Sedor. 2012. Beyond the numbers: Measuring the information content of earnings press release language. Contemporary Accounting Research 29(3): 845-868.

Davis, A. K., W. Ge, D. Matsumoto and J. L. Zhang. 2015. The effect of manager-specific optimism on the tone of earnings conference calls. Review of Accounting Studies 20(2): 639-673.

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).

De Carvalho, P. L., A. L. C. Callado. 2017. Financial performance of stocks of companies participating in the Carbon Efficient Index (ICO2). Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 105-132.

De Carvalho, P. L. and O. S. Martins. 2017. Performance of sustainability and negotiability indexes in the Brazilian stock market. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 133-158.

De Figueiredo, R. J. P. Jr. and E. Rawley. 2011. Skill, luck, and the mutiproduct firm: Evidence from hedge funds. Management Science (November): 1963-1978.

De Franco, G., H. Lu and F. P. Vasvari. 2007. Wealth transfer effects of analysts' misleading behavior. Journal of Accounting Research (March): 71-110. (JSTOR link ).

De Franco, G., O. Hope and S. Larocque. 2015. Analysts' choice of peer companies. Review of Accounting Studies 20(1): 82-109.

De Franco, G., O. Hope, D. Vyas and Y. Zhou. 2015. Analyst report readability. Contemporary Accounting Research 32(1): 76-104.

De Jager, P. 2014. Fair value accounting, fragile bank balance sheets and crisis: A model. Accounting, Organizations and Society 39(2): 97-116.

De Jong, A., G. Mertens, M. Van der Poel and R. Van Dijk. 2014. How does earnings management influence investor's perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies 19(2): 606-627.

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., W. Ge and C. Schrand. 2010. Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics (December): 344-401.

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.

Dechow, P. W., W. Ge, C. R. Larson and R. G. Sloan. 2011. Predicting material accounting misstatements. Contemporary Accounting Research 28(1): 17-82.

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.

Dee, C. C., A. Lulseged and T. Zhang. 2011. Client stock market reaction to PCAOB sanctions against a big 4 auditor. Contemporary Accounting Research 28(1): 263-291.

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. 2010. Earnings quality research: Advances, challenges and future research. Journal of Accounting and Economics (December): 402-409.

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

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. 2004. Investor protection and corporate governance: Evidence from worldwide CEO turnover. Journal of Accounting Research (May): 269-312. (JSTOR link).

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.

DeFond, M. L., R. N. Hann and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research (May): 153-193. (JSTOR link).

DeFond, M. L., X. Hu, M. Y. Hung and S. Li. 2012. Has the widespread adoption of IFRS reduced U.S. firms' attractiveness to foreign investors? Journal of International Accounting Research 11(2): 27-55.

DeHaan, E., T. Shevlin and J. Thornock. 2015. Market (in)attention and the strategic scheduling and timing of earnings announcements. Journal of Accounting and Economics (August): 36-55.

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.

Demerjian, P. R. 2011. Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? Journal of Accounting and Economics (November): 178-202.

Demerjian, P. R. and E. L. Owens. 2016. Measuring the probability of financial covenant violation in private debt contracts. Journal of Accounting and Economics (April-May): 433-447.

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. and P. Joos. 2007. IPO failure risk. Journal of Accounting Research (May): 333-371. (JSTOR link).

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).

DeMiguel, V. and R. Uppal. 2005. Portfolio investment with the exact tax basis via nonlinear programming. Management Science (February): 277-290. (JSTOR link).

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

Dempsey, M. 2013. The capital asset pricing model (CAPM): The history of a failed revolutionary idea in finance? Abacus 49(Supplement): 7-23.

Dempsey, M. 2013. The CAPM: A case of elegance is for tailors? Abacus 49(Supplement): 82-87.

Dempsey, M. 2014. The Modigliani and Miller propositions: The history of a failed foundation for corporate finance? Abacus 50(3): 279-295.

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.

Denis, D. J. and J. Xu. 2013. Insider trading restrictions and top executive compensation. Journal of Accounting and Economics (July): 91-112.

Denis, D. K. 2012. Mandatory clawback provisions, information disclosure, and the regulation of securities markets. Journal of Accounting and Economics (October-December): 197-200.

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., C. E. Hogan and M. S. Wilkins. 2006. The reputational penalty for aggressive accounting: Earnings restatements and management turnover. The Accounting Review (January): 83-112. (JSTOR link).

Desai, H., S. Rajgopal and J. J. Yu. 2016. Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis? Contemporary Accounting Research 33(2): 576-606.

Desai, M. 2012. The incentive bubble: Outsourcing pay decisions to financial markets has skewed compensation and, with it, American capitalism. Harvard Business Review (March): 124-132. ("Financial markets cannot evaluate individuals because they can't easily disentangle skill from luck.").

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.

Detemple, J., R. Garcia and M. Rindisbacher. 2005. Asymptotic properties of Monte Carlo estimators of derivatives. Management Science (November): 1657-1675. (JSTOR link).

Devers, C. E., R. M. Wiseman and R. M. Holmes Jr. 2007. The effects of endowment and loss aversion in managerial stock option valuation. The Academy of Management Journal 50(1): 191-208. (JSTOR link).

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

Devos, E., W. B. Elliott and R. S. Warr. 2015. CEO opportunism?: Option grants and stock trades around stock splits. Journal of Accounting and Economics (August): 18-35.

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., L. Krull, O. Z. Li and W. Moser. 2005. Dividend taxes and implied cost of equity capital. Journal of Accounting Research (December): 675-708. (JSTOR link).

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. Huang, I. K. Khurana and R. Pereira. 2014. Product market competition and conditional conservatism. Review of Accounting Studies 19(4): 1309-1345.

Dhaliwal, D., S. Heitzman and O. Z. Li. 2006. Taxes, leverage, and the cost of equity capital. Journal of Accounting Research (September): 691-723. (JSTOR link).

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).

Dhaliwal, D. S., I. K. Khurana and R. Pereira. 2011. Firm disclosure policy and the choice between private and public debt. Contemporary Accounting Research 28(1): 293-330.

Dhaliwal, D. S., K. J. Lee and N. L. Fargher. 1991. The association between unexpected earnings and abnormal security returns in the presence of financial leverage. Contemporary Accounting Research 8(1): 20-41.

Dhar, R. and N. Zhu. 2006. Up close and personal: Investor sophistication and the disposition effect. Management Science (May): 726-740. (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).

Dichev, I. D., J. R. Graham, C. R. Harvey and S. Rajgopal. 2013. Earnings quality: Evidence from the field. Journal of Accounting and Economics (December Supplement): 1-33.

Dickhaut, J. 1990. Discussion of “The effects of antifraud rules and ex post verifiability on managerial disclosures”. Contemporary Accounting Research 6(2): 893-898.

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.

Dickinson, V., P. Kimmel and T. Warfield. 2012. The accounting and market consequences of accelerated share repurchases. Review of Accounting Studies 17(1): 41-71.

Dierker, M. and A. Subrahmanyam. 2017. Dynamic information disclosure. Contemporary Accounting Research 34(1): 601-621.

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. 2011. Discussion of “Information externalities along the supply chain: The economic determinants of suppliers’ stock price reaction to their customers’ earnings announcements”. Contemporary Accounting Research 28(4): 1344-1348.

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).

Dietzen, S. 2016. Pure Storage's CEO on choosing the right time for an IPO. Harvard Business Review (June): 37-40.

Dikolli, S. S., W. J. Mayew and D. Nanda. 2014. CEO tenure and the performance-turnover relation. Review of Accounting Studies 19(1): 281-327.

Dilla, W. N. and D. J. Janvrin. 2010. Voluntary disclosure in annual reports: The association between magnitude and direction of change in corporate financial performance and graph use. Accounting Horizons (June): 257-278.

Dilla, W. N., D. J. Janvrin and C. Jeffery. 2013. The impact of graphical displays of pro forma earnings information on professional and nonprofessional investors' earnings judgments. Behavioral Research In Accounting 25(1): 37-60.

Dilla, W. N., D. J. Janvrin and C. Jeffrey. 2014. Pro forma accounting disclosures: The effect of reconciliations and financial reporting knowledge on nonprofessional investors' judgments. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 43-54.

Dimitrova, L. 2017. Perverse incentives of special purpose acquisition companies, the "poor man's private equity funds". Journal of Accounting and Economics (February): 99-120.

Ding, S. and C. Graham. 2007. Accounting and the reduction of state-owned stock in China. Critical Perspectives on Accounting 18(5): 559-580.

Ding, S., M. Liu and Z. Wu. 2016. Financial reporting quality and external debt financing constraints: The case of privately held firms. Abacus 52(3): 351-373.

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).

DiSalvio, J. and N. T. Dorata. 2014. SEC guidance on climate change risk disclosures: An assessment of firm and market response. Advances in Environmental Accounting & Management (5): 115-130.

Dittmann, I. 2010. Discussion of "Are CEOs compensated for value destroying growth in earnings?". Review of Accounting Studies 15(3): 578-583.

Dobbs, R., T. Koller and S. Ramaswamy. 2015. The future and how to survive it: Corporate profits are beginning a long slide. Prepare for leaner times. Harvard Business Review (October): 48-62.

Dobbs, R., T. Koller and S. Ramaswamy. 2015. The future and how to survive it: Interaction. Harvard Business Review (December): 20-21.

Dobler, M., K. Lajili and D.Zéghal. 2011. Attributes of corporate risk disclosure: An international investigation in the manufacturing sector. Journal of International Accounting Research 10(2): 1-22.

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.

Donelson, D. C. and R. J. Resutek. 2012. The effect of R&D on future returns and earnings forecasts. Review of Accounting Studies 17(4): 848-876.

Donelson, D. C. and R. J. Resutek. 2015. The predictive qualities of earnings volatility and earnings uncertainty. Review of Accounting Studies 20(1): 470-500.

Donelson, D. C., J. M. Mcinnis and R. D. Mergenthaler. 2013. Discontinuities and earnings management: Evidence from restatements related to securities litigation. Contemporary Accounting Research 30(1): 242-268.

Donelson, D. C., R. Jennings and J. Mcinnis. 2017. Financial statement quality and debt contracting: Evidence from a survey of commercial lenders. Contemporary Accounting Research 34(4): 2051-2093.

Dong, B., D. Robinson and M. Robinson. 2015. The market's response to earnings surprises after first-time going-concern modifications. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 21-32.

Dong, L., G. Lui and B. Wong-On-Wing. 2017. Unintended consequences of forecast disaggregation: A multi-period perspective. Contemporary Accounting Research 34(3): 1580-1595.

Dong, X., K. C. Lin and Y. Kuang. 2014. Are inter-segment revenues informative about future performance? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 298-308.

Dong, Y., N. Hu, X. Li and L. Liu. 2017. Analyst firm coverage and forecast accuracy: The effect of regulation fair disclosure. Abacus 53(4): 450-484.

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

Dontoh, A. and G. Richardson. 1988. On interim information and the information content of firm earnings: A state variable approach. Contemporary Accounting Research 4(2): 450-469.

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. 1989. Discussion of "Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth". Contemporary Accounting Research 5(2): 461-467.

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.

Dorminey, J. W. and B. Apostolou. 2012. Information content and the contractual nature of hedging derivative incomes. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 218-225.

Dou, P, C. Truong and M. Veeraraghavan. 2016. Individualism, uncertainty avoidance, and earnings momentum in international markets. Contemporary Accounting Research 33(2): 851-881.

Dou, Y. 2017. Leaving before bad times: Does the labor market penalize preemptive director resignations? Journal of Accounting and Economics (April-May): 161-178.

Dow, K. E., M. W. Watson and V. J. Shea. 2017. Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital. International Journal of Accounting Information Systems (25): 18-28.

Doyle, J. T. 2013. Do managers define non-GAAP earnings to meet or beat analyst forecasts? Journal of Accounting and Economics (July): 40-56.

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.

Doyle, J. T., R. J. Lundholm and M. T. Soliman. 2006. The extreme future stock returns following I/B/E/S earnings surprises. Journal of Accounting Research (December): 849-887. (JSTOR link).

Drake, M. S. and L. A. Myers. 2011. Analysts' accrual-related over-optimism: Do analyst characteristics play a role? Review of Accounting Studies 16(1): 59-88.

Drake, M. S., D. T. Roulstone and J. R. Thornock. 2015. The determinants and consequences of information acquisition via EDGAR. Contemporary Accounting Research 32(3): 1128-1161.

Drake, M. S., J. N. Myers, L. A. Myers and M. D. Stuart. 2015. Short sellers and the informativeness of stock prices with respect to future earnings. Review of Accounting Studies 20(2): 747-774.

Drake, M. S., K. H. Gee and J. R. Thornock. 2015. March market madness: The impact of value-irrelevant events on the market pricing of earnings news. Contemporary Accounting Research 33(1): 172-203.

Drake, M. S., P. J. Quinn and J. R. Thornock. 2017. Who uses financial statements? A demographic analysis of financial statement downloads from EDGAR. Accounting Horizons (September): 55-68.

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).

Drew, M. E., T. Naughton and M. Veeraragavan. 2005. Pricing of equities in China: Evidence from the Shanghai Stock Exchange. Managerial Finance 31(12): 46-57.

Droms, W. G. and S. N. Strauss. 2012. Structured notes in a balanced portfolio: Understanding the risks and rewards for investors. The CPA Journal (September): 50-53.

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.

Du, N. and D. V. Budescu. 2005. The effects of imprecise probabilities and outcomes in evaluating investment options. Management Science (December): 1791-1803. (JSTOR link).

Du, N., J. E. McEnroe and K. Stevens. 2016. Why isn't comprehensive income comprehensible? Strategic Finance (November): 46-53.

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).

Durtschi, C. and P. Easton. 2005. Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. Journal of Accounting Research (September): 557-592. (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).

Dye, R. A. and S. Sridhar. 2004. Reliability-relevance trade-offs and the efficiency of aggregation. Journal of Accounting Research (March): 51-88. (JSTOR link).

Dyer, T., M. Lang and L. Stice-Lawrence. 2016. Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure. Journal of Accounting and Economics (November-December): 270-276.

Dyreng, S. D., W. J. Mayew and K. Schipper. 2017. Evidence of manager intervention to avoid working capital deficits. Contemporary Accounting Research 34(2): 697-725.

Dzinkowski, R. 2013. The trouble with ratings. Strategic Finance (June): 53-57. (Credit rating agencies were key enablers of the financial meltdown).

A-B  |  C-D  |  E-G  |  H-KL-M  |  N-S  |  T-Z