Management And Accounting Web

Capital Markets Bibliography E-G

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Easton, P. D. and G. A. Sommers. 2007. Effect of analysts' optimism on estimates of the expected rate of return implied by earnings forecasts. Journal of Accounting Research (December): 983-1015. (JSTOR link).

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

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

Easton, P. D. and S. J. Monahan. 2005. An evaluation of accounting-based measures of expected returns. The Accounting Review (April): 501-538. (JSTOR Link).

Easton, P. D. and S. J. Monahan. 2016. Review of recent research on improving earnings forecasts and evaluating accounting-based estimates of the expected rate of return on equity capital. Abacus 52(1): 35-58.

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

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

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

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

Ecker, F. 2014. Information precision and long-run performance of initial public offerings. Contemporary Accounting Research 31(3): 876-910.

Ecker, F. 2016. Review of recent research on improving earnings forecasts and evaluation accounting-based estimates of the expected rate of return on equity capital. Discussion of Easton and Monahan. Abacus 52(1): 59-69.

Ecker, F. and K. Schipper. 2014. Discussion of "Analysts' cash flow forecasts and the decline of the accruals anomaly" and "Analysts' cash flow forecasts and accrual mispricing". Contemporary Accounting Research 31(4): 1171-1190.

Ecker, F., J. Francis, I. Kim, P. M. Olsson and K. Schipper. 2006. A returns-based representation of earnings quality. The Accounting Review (July): 749-780. (JSTOR link).

Edmister, R. O. 1973. Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 139-142. (JSTOR link).

Edmonds, C. T., J. E. Edmonds and J. J. Maher. 2011. The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 242-255.

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

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

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

Eggleton, I. R. C. 1976. Patterns, prototypes, and predictions: An exploratory study. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 68-131. (JSTOR link).

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

Eilifsen, A. and K. H. Knivsfla. 2013. How increased regulatory oversight of nonaudit services affects investors' perceptions of earnings quality. Auditing: A Journal of Practice & Theory 32(1): 85-112.

Einhorn, E. and A. Ziv. 2012. Biased voluntary disclosure. Review of Accounting Studies 17(2): 420-442.

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

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

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

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

Elbannan, M. A. 2013. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 50-59.

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

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

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

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

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

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

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

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

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

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

Elliott, J. A., A. Ghosh and D. Moon. 2010. Asymmetric valuation of sustained growth by bond- and equity-holders. Review of Accounting Studies 15(4): 833-878.

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

Elliott, W. B. 2006. Are investors influenced by pro forma emphasis and reconciliations in earnings announcements? The Accounting Review (January): 113-133. (JSTOR link).

Elliott, W. B., S. M. Grant and K. M. Rennekamp. 2017. How disclosure features of corporate social responsibility reports interact with investor numeracy to influence investor judgments. Contemporary Accounting Research 34(3): 1596-1621.

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

Elshandidy, T. 2014. Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 176-186.

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

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

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

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

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

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

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

Emett, S. A. and M. W. Nelson. 2015. Discussion of "The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship".  Accounting, Organizations and Society (46): 115-118.

Eng, L. L., S. Nabar and G. M. Mian. 2008. Cross-listing, information environment, and market value: Evidence from U.S. firms that list on foreign stock exchanges. Journal of International Accounting Research 7(2): 25-41.

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

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

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

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

Engelberg, J., C. Sasseville and J. Williams. 2012. Market madness? The case of "mad money". Management Science (February): 351-364.

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

Entwistle, G. and I. Bastiaansen. 2015. Variations in P/E: The price-earnings ratio is a simple calculation in theory, but it takes many forms in practice. Strategic Finance (November): 48-53.

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

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

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

Erickson, M., M. Hanlon and E. L. Maydew. 2006. Is there a link between executive equity incentives and accounting fraud? Journal of Accounting Research (March): 113-143. (JSTOR link).

Erickson, M., S. Wang and X. F. Zhang. 2012. The change in information uncertainty and acquirer wealth losses. Review of Accounting Studies 17(4): 913-943.

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

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

Ertimur, Y., E. Sletten and J. Sunder. 2014. Large shareholders and disclosure strategies: Evidence from IPO lockup expirations. Journal of Accounting and Economics (August): 79-95.

Ertimur, Y., F. Ferri and D. Oesch. 2015. Does the director election system matter? Evidence from majority voting. Review of Accounting Studies 20(1): 1-41.

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

Ertimur, Y., J. Sunder and S. V. Sunder. 2007. Measure for measure: The relation between forecast accuracy and recommendation profitability of analyses. Journal of Accounting Research (June): 567-606. (JSTOR link).

Ertimur, Y., W. J. Mayew and S. R. Stubben. 2011. Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S. Review of Accounting Studies 16(1): 29-58.

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

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

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

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

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

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

Espahbodi, R. and H. Tehranian. 1989. Stock market reactions to the issuance of FAS 33 and its preceding exposure drafts. Contemporary Accounting Research 5(2): 575-591.

Esplin, A., M. Hewitt, P. Max, Y. Marlene and T. Lombardi. 2014. Disaggregating operating and financial activities: Implications for forecasts of profitability. Review of Accounting Studies 19(1): 328-362.

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

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

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

Ettredge, M., K. Johnstone, M. Stone and Q. Wang. 2011. The effects of firm size, corporate governance quality, and bad news on disclosure compliance. Review of Accounting Studies 16(4): 866-889.

Ettredge, M., Y. Huang and W. Zhang. 2013. Restatement disclosures and management earnings forecasts. Accounting Horizons (June): 347-370.

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

Ettredge, M. L., S. Y. Kwon, D. B. Smith and P. A. Zarowin. 2005. The Impact of SFAS no. 131 business segment data on the market's ability to anticipate future earnings. The Accounting Review (July): 773-804. (JSTOR Link).

Ettredge, M. L., Y. J. Huang and W. Zhang. 2016. Conservative reporting and securities class action lawsuits. Accounting Horizons (March): 93-118.

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

Evans, M. E. 2016. Commitment and cost of equity capital: An examination of timely balance sheet disclosure in earnings announcements. Contemporary Accounting Research 33(3): 1136-1171.

Evans, M. E., K. Njoroge and K. O. Yong. 2017. An examination of the statistical significance and economic relevance of profitability and earnings forecasts from models and analysts. Contemporary Accounting Research 34(3): 1453-1488.

Evans, M. E., L. Hodder and P. E. Hopkins. 2014. The predictive ability of fair values for future financial performance of commercial banks and the relation of predictive ability to banks' share prices. Contemporary Accounting Research 31(1): 13-44.

Evans, T. G., S. Atkinson and C. H. Cho. 2005. Hedge fund investing. Journal of Accountancy (February): 52-57.

Even-Tov, O. 2017. When does the bond price reaction to earnings announcements predict future stock returns? Journal of Accounting and Economics (August): 167-182.

Ewert, R. and A. Wagenhofer. 2015. Economic relations among earnings quality measures. Abacus 51(3): 311-355.

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

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

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

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

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

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

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

Falsetta, D. and B. Tuttle. 2011. Transferring risk preferences from taxes to investments. Contemporary Accounting Research 28(2): 472-486.

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

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

Farewell, S. and R. Pinsker. 2015. Does assurance on XBRL-derived financial statements impact the decisions of nonprofessional investors? Management Accounting Quarterly (Spring): 13-21.

Farkas, M. and U. S. Murthy. 2014. Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems 15(2): 102-121.

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

Farrell, A. M., S. D. Krische and K. L. Sedatole. 2011. Employees’ subjective valuations of their stock options: Evidence on the distribution of valuations and the use of simple anchors. Contemporary Accounting Research 28(3): 747-793.

Ferguson, A. and G. Pündrich. 2015. Does industry specialist assurance of non-financial information matter to investors? Auditing: A Journal of Practice & Theory 34(2): 121-146.

Feldman, R., S. Govindaraj, J. Livnat and B. Segal. 2010. Management's tone change, post earnings announcement drift and accruals. Review of Accounting Studies 15(4): 915-953.

Felo, A. J., J. W. Kim and J. Lim. 2018. Can XBRL detailed tagging of footnotes improve financial analysts' information environment? International Journal of Accounting Information Systems (28): 45-58.

Feltham, G. A. and C. Hofmann. 2012. Information suppression in multi-agent contracting. Review of Accounting Studies 17(2): 254-278.

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

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

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

Feltham, G. A. and P. O. Christensen. 1988. Firm-specific information and efficient resource allocation. Contemporary Accounting Research 5(1): 133-169.

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

Feng, M. 2014. Discussion of "Evaluating cross-sectional forecasting models for implied cost of capital." Review of Accounting Studies 19(3): 1186-1190.

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

Fernando, G. D., R. A. Schneible Jr. and A. Tripathy. 2016. Firm strategy and market reaction to earnings. Advances in Accounting: Incorporating Advances in International Accounting (33): 20-34.

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

Ferri, F. and D. Oesch. 2016. Management influence on investors: Evidence from shareholder votes on the frequency of Say on Pay. Contemporary Accounting Research 33(4): 1337-1374.

Ferris, K. R. and J. S. Wallace. 2009. IRC Section 162(m) and the law of unintended consequences. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 147-155.

Ferson, W. E., A. Heuson and T. Su. 2005. Weak-form and semi-strong-form stock return predictability revisited. Management Science (October): 1582-1592. (JSTOR link).

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

Fick, K. F. 2010. The value of good corporate disclosure. The CPA Journal (October): 40-42.

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

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

Filbeck, G., B. Foster, D. Preece and X. Zhao. 2017. Does diversity improve profits and shareholder returns? Evidence from top rated companies for diversity by DiversityInc. Advances in Accounting: Incorporating Advances in International Accounting (37): 94-102.

Files, R. 2012. SEC enforcement: Does forthright disclosure and cooperation really matter? Journal of Accounting and Economics (February-April): 353-374.

Filip, A., R. Labelle and S. Rousseau. 2015. Legal regime and financial reporting quality. Contemporary Accounting Research 32(1): 280-307.

Filzen, J. J. 2015. The information content of risk factor disclosures in quarterly reports. Accounting Horizons (December): 887-916.

Filzen, J. J. and K. Peterson. 2015. Financial statement complexity and meeting analysts' expectations. Contemporary Accounting Research 32(4): 1560-1594.

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

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

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

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

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

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

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

Firth, M., P. M. Y. Fung and O. M. Rui. 2007. Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China. Journal of Accounting and Public Policy. 26: 463-496.

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

Fischer, P. E. and P. C. Stocken. 2004. Effect of investor speculation on earnings management. Journal of Accounting Research (December): 843-870. (JSTOR link).

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

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

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

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

Fischer, P. E., M. S. Heinle and R. E. Verrecchia. 2016. Beliefs-driven price association. Journal of Accounting and Economics (April-May): 563-585.

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