Management And Accounting Web

Capital Markets Bibliography H-K

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

Habib, A., M. Hossain and H. Jiang. 2011. Environmental uncertainty and the market pricing of earnings smoothness. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 256-265.

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

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

Haggard, K. S., J. S. Howe and A. A. Lynch. 2015. Do baths muddy the waters or clear the air? Journal of Accounting and Economics (February): 105-117.

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

Hail, L. and C. Leuz. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research (June): 485-531. (JSTOR link).

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

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

Hales, J. 2007. Directional preferences, information processing, and investors' forecasts of earnings. Journal of Accounting Research (June): 607-628. (JSTOR link).

Hales, J. 2015. Discussion of "The effects of forecast type and performance-based incentives on the quality of management forecasts". Accounting, Organizations and Society (46): 19-22.

Hall, B. J. and T. A. Knox. 2004. Underwater options and the dynamics of executive pay-to-performance sensitivities. Journal of Accounting Research (May): 365-412. (JSTOR link).

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

Hallen, B. L. 2008. The causes and consequences of the initial network positions of new organizations: From whom do entrepreneurs receive investments? Administrative Science Quarterly 53(4): 685-718. (JSTOR link).

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

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

Ham, C. and K. Koharki. 2016. The association between corporate general counsel and firm credit risk. Journal of Accounting and Economics (April-May): 274-293.

Ham, J., D. Losell and W. Smieliauskas. 1987. Some empirical evidence on the stability of accounting error characteristics over time. Contemporary Accounting Research 4(1): 210-226.

Hammer, S. and C. J. Russo. 2012. Tax-advantaged investing for an uncertain economy. Journal of Accountancy (May): 28-33.

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

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

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

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

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

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

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

Hand, J. R. M. 2005. The value relevance of financial statements in the venture capital market. The Accounting Review (April): 613-648. (JSTOR Link).

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

Hankins, K. W. 2011. How do financial firms manage risk? Unraveling the interaction of financial and operational hedging. Management Science (December): 2197-2212.

Hanlon, M. 2005. The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review (January): 137-166. (JSTOR Link).

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

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

Hann, R. N. 2014. A discussion of "Inter-industry network structure and the cross-predictability of earnings and stock returns." Review of Accounting Studies 19(3): 1225-1233.

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

Hansen, R. S. 2015. What is the value of sell-side analysts? Evidence from coverage changes - A discussion. Journal of Accounting and Economics (November-December): 58-64.

Hao, L. and M. J. Kohlbeck. 2013. The market impact of mandatory interactive data: Evidence from bank regulatory XBRL filings. Journal of Emerging Technologies in Accounting (10): 41-62.

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

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

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

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

Harris, L. L., J. L. Hobson and K. E. Jackson. 2016. The effect of investor status on investors' susceptibility earnings fixation. Contemporary Accounting Research 33(1): 152-171.

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

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

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

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

Harrison, K. E. and L. A. Tomassini. 1989. Judging the probability of a contingent loss: An empirical study. Contemporary Accounting Research 5(2): 642-648.

Harrison, K. E. and L. A. Tomassini. 1989. L'evaluation de la probabilite des pertes eventuelles: Une etude empirique. Contemporary Accounting Research 5(2): 649-656.

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

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

Healy, P. M. 2015. Discussion of "On guidance and volatility". Journal of Accounting and Economics (November-December): 136-140.

Herrmann, D., T. Inoue and W. B. Thomas. 2002. The effects of investor informativeness and earnings persistence on the Japanese subsidiary earnings anomaly. Journal of International Accounting Research (1): 45-59.

Harvard Business Review. 1923. Summaries of business research: A comparison of par and no-par stock, with special reference to the effect of this feature on market price. Harvard Business Review (October): 108-113.

Harvard Business Review. 1924. Methods in the distribution of securities to investors by an originating house. Harvard Business Review (October): 104-112.

Harvard Business Review. 1924. The advisability of purchasing bonds at the time of issue. Harvard Business Review (October): 90-99.

Harvard Business Review. 1926. Case studies in business: Distribution of securities of a public service corporation. Harvard Business Review (January): 223-230.

Harvard Business Review. 1926. Legal developments significant in business: Legal status of non-cumulative preferred stock. Harvard Business Review (July): 495-500.

Harvard Business Review. 1926. Legal developments significant in business. Stock dividends - Capital or income. Harvard Business Review (October): 102-115.

Harvard Business Review. 1927. Case studies in business: Conflicting interest in a company's purchase of its own securities. Harvard Business Review (July): 481-487.

Harvard Business Review. 1927. Legal developments significant in business: The corporate receiver. Harvard Business Review (April): 358-365.

Harvard Business Review. 1927. Legal developments significant in business: The dividend limit. Harvard Business Review (July): 501-507.

Harvard Business Review. 1927. Summaries of business research: Market capitalization rates of industrial earnings. Harvard Business Review (October): 75-80. (The rate of capitalization refers to "the ratio of per share earnings to the market price of a particular common stock" and is used as a method for determining the value of the stock).

Harvard Business Review. 1927. Summaries of business research: The development of class A and class B stocks. Harvard Business Review (April): 332-339.

Harvard Business Review. 1927. Summaries of business research: Types of investment trust collateral and securities. Harvard Business Review (January): 207-212.

Harvard Business Review. 1928. Case studies in business: The establishment of a bond department in a commercial bank - 1928. Harvard Business Review (October): 87-96.

Harvard Business Review. 1928. Summaries of business research: The relative investment value of industrial and railroad common stocks. Harvard Business Review (October): 69-74.

Harvard Business Review. 1929. Summaries of business research: An introduction to a statistical study of bond yields. Harvard Business Review (April): 338-342.

Harvard Business Review. 1929. Summaries of business research: Estate and inheritance taxation of corporate securities. Harvard Business Review (April): 331-338.

Harvard Business Review. 1929. Summaries of business research: The relative investment value of high-yield and low-yield common stock. Harvard Business Review (January): 222-228.

Harvard Business Review. 2016. Debunking the myth of the passive investor. Harvard Business Review (September): 24.

Harvard Business Review. 2016. The scary truth about corporate survival. Harvard Business Review (December): 24-25.

Harvard Business Review. 2017. How investors really use ESG scores. Harvard Business Review (July/August): 32. (Over 100 rating agencies provide environmental, social, and governance data on publically traded companies. Survey responses show that investors believe ESG data is material to investment performance).

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Hassell, J. M. and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review (January): 58-75. (JSTOR link).

Huang, R., C. A. Marquardt and B. Zhang. 2014. Why do managers avoid EPS dilution? Evidence from debt-equity choice. Review of Accounting Studies 19(2): 877-912.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352. (JSTOR link).

Haw, I., B. Hu, J. J. Lee and W. Wu. 2012. Investor protection and price informativeness about future earnings: international evidence. Review of Accounting Studies 17(2): 389-419.

Haw, I., B. Hu, L. Hwang and W. Wu. 2004. Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research (May): 423-462. (JSTOR link).

Haw, I., D. Qi, D. Wu and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.

Haw, I., D. Qi and W. Wu. 2000. Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The Case of China. Journal of International Financial Management & Accounting 11(2): 108-131.

Haw, I., D. Qi and W. Wu. 2001. The nature of information in accruals and cash flows in an emerging capital market: The case of China. The International Journal of Accounting 36: 391-406.

Haw, I., K. Park, D. Qi, and W. Wu. 2003. Audit qualification and timing of earnings announcements: Evidence from China. Auditing: a Journal of Practice and Theory 22(2): 121-146.

Haw, I., K. Park, D. Qi, and W. Wu. 2006. Securities regulation, the timing of annual report release, and market implications: Evidence from China. Journal of International Financial Management & Accounting 17(2): 110-139.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451. (JSTOR link).

Hawkins, C. A. and R. J. Halonen. 1973. Profitability in buying puts and calls. Decision Sciences 4(1): 109-118.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2001. Market reactions to ERP implementation announcements. Journal of Information Systems (Spring): 3-18.

Hayes, R. M. 1998. The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts. Journal of Accounting Research (Autumn): 299-320. (JSTOR link).

Hayes, R. M. 2000. Discussion of hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 83-89. (JSTOR link).

Hayes, R. M. 2004. Discussion of underwater options and the dynamics of executive pay-to-performance sensitivities. Journal of Accounting Research (May): 413-421. (JSTOR link).

Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.

Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics (September): 125-153.

He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

He, L., R. Labelle, C. Piot and D. B. Thornton. 2009. Board monitoring, audit committee effectiveness, and financial reporting quality: Review and synthesis of empirical evidence. Journal of Forensic & Investigative Accounting 1(2): 1-41.

He, X. D. and X. Y. Zhou. 2011. Portfolio choice under cumulative prospect theory: An analytical treatment. Management Science (February): 315-331.

Healy, P. 1996. Discussion of a market-based evaluation of discretionary accrual models. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 107-115. (JSTOR link).

Healy, P. M. 2009. Discussion of “What determines financial analysts’ career outcomes during mergers?” Journal of Accounting and Economics (March): 87-90 .

Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383. (Summary).

Healy, P. M. and K. G. Palepu. 1990. Earnings and risk changes surrounding primary stock offers. Journal of Accounting Research (Spring): 25-48. (JSTOR link).

Healy, P. M. and K. G. Palepu . 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics (January): 97-123.

Healy, P. M. and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics (September): 405-440.

Healy, P. M. and K. G. Palepu. 1993. The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons (March): 1-11.

Healy, P. M. and K. G. Palepu. 2003. How the quest for efficiency corroded the market. Harvard Business Review (July): 76-85. (Summary).

Heeley, M. B., S. F. Matusik and N. Jain. 2007. Innovation, appropriability, and the underpricing of initial public offerings. The Academy of Management Journal 50(1): 209-225. (JSTOR link).

Heflin, F., C. Hsu and Q. Jin. 2015. Accounting conservatism and street earnings. Review of Accounting Studies 20(2): 674-709.

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37. (JSTOR link).

Hellmann, T. and E. Perotti. 2011. The circulation of ideas in firms and markets. Management Science (October): 1813-1826.

Hendricks, B. E. and C. Shakespeare. 2013. Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights." Review of Accounting Studies 18(3): 859-867.

Heninger, W. G., Y. Kim and S. Nabar. 2009. Earnings misstatements, restatements, and corporate governance. Journal of Forensic & Investigative Accounting 1(2): 1-35.

Henry, E. 2006. Market reaction to verbal components of earnings press releases: Event study using predictive algorithm. Journal of Emerging Technologies in Accounting (3): 1-19.

Hensher, D. A. and S. Jones. 2007. Forecasting corporate bankruptcy: Optimizing the performance of the mixed Logit model. Abacus 43(3): 241-264.

Herath, H. S. B., A. W. Richardson, R. R. Roubi and M. Tippett. 2015. Non-linear equity valuation: An empirical analysis. Abacus 51(1): 86-115.

Hermanson, D. R., J. Krishnan and Z. Ye. 2009. Adverse section 404 opinions and shareholder dissatisfaction toward auditors. Accounting Horizons (December): 391-409.

Herrmann, D. and W. B. Thomas. 2005. Rounding of analyst forecasts. The Accounting Review (July): 805-823. (JSTOR Link).

Herrmann, D. R., O. Hope and W. B. Thomas. 2008. International diversification and forecast optimism: The effects of Reg FD. Accounting Horizons (June): 179-197.

Hertzel, M. and P. C. Jain. 1991. Earnings and risk changes around stock repurchase tender offers. Journal of Accounting and Economics (September): 253-274.

Hess, R. H. 1910. Irrigation bonds. Journal of Accountancy (October): 426-434.

Hewitt, M., A. Tarca and T. L. Yohn. 2015. The effect of measurement subjectivity classifications on analysts' use of persistence classifications when forecasting earnings items. Contemporary Accounting Research 32(3): 1000-1023.

Hicks, C. J. 1924. What can the employer do to encourage saving and wise investment by industrial employees? Harvard Business Review (January): 194-200 .

Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.

Hilary, G. and C. Hsu. 2011. Endogenous overconfidence in managerial forecasts. Journal of Accounting and Economics (April): 300-313.

Hilary, G. and L. Menzly. 2006. Does past success lead analysts to become overconfident? Management Science (April): 489-500. (JSTOR link).

Hilary, G., C. Hsu, B. Segal and R. Wang. 2016. The bright side of managerial over-optimism. Journal of Accounting and Economics (August): 46-64.

Hill, C. W. L. and S. A. Snell. 1989. Effects of ownership structure and control on corporate productivity. The Academy of Management Journal 32(1): 25-46. (JSTOR link).

Hill, H. P. 1971. Discussion of An empirical study of the cost of convertible securities. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 113-115. (JSTOR link).

Hill, N. T., S. W. Shelton and K. T. Stevens. 2002. Corporate lobbying behaviour on accounting for stock-based compensation: Venue and format choices. Abacus 38(1): 78-90.

Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34.

Hillison, W. A. 1979. Empirical investigation of general purchasing power adjustments on earnings per share and the movement of security prices. Journal of Accounting Research (Spring): 60-73. (JSTOR link).

Hilmola, O. and M. Gupta. 2016. EVA-based performance evaluation of initial public offerings: Analysis and some TOC-based insights. Cost Management (November/December): 15-32.

Hilton, W. P. 1915. Bonus capital stock and bonds. Journal of Accountancy (June): 425-436.

Hirshleifer, D., K. Hou and S. H. Teoh. 2012. The accrual anomaly: Risk or mispricing? Management Science (February): 320-335.

Hirshleifer, D., K. Hou, S. H. Teoh and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics (December): 297-331.

Hirst, D. E. and P. E. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 47-75. (JSTOR link).

Hirst, D. E., L. Koonce and J. Miller. 1999. The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment. Journal of Accounting Research (Studies on Credible Financial Reporting): 101-124. (JSTOR link).

Hirst, D. E., L. Koonce and P. J. Simko. 1995. Investor reactions to financial analysts' research reports. Journal of Accounting Research (Autumn): 335-351. (JSTOR link).

Hirst, D. E., L. Koonce and S. Venkataraman. 2007. How disaggregation enhances the credibility of management earnings forecasts. Journal of Accounting Research (September): 811-837. (JSTOR link).

Hirst, D. E., L. Koonce and S. Venkataraman. 2008. Management earnings forecasts: A review and framework. Accounting Horizons (September): 315-338.

Ho, L. J. 1993. Option trading and the relation between price and earnings: A cross-sectional analysis. The Accounting Review (April): 368-384. (JSTOR link).

Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487. (JSTOR link).

Hoberg, G. 2016. Discussion of using unstructured and qualitative disclosures to explain accruals. Journal of Accounting and Economics (November-December): 228-233.

Hobson, J. L. 2011. Do the benefits of reducing accounting complexity persist in markets prone to bubble? Contemporary Accounting Research 28(3): 957-989.

Hodder, L., L. Koonce and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons (March): 49-70.

Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review (October): 675-691. (JSTOR link).

Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).

Hodge, F. D., J. J. Kennedy and L. A. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review (July): 687-703. (JSTOR link).

Hodge, F. D., P. E. Hopkins and D. A. Wood. 2010. The effects of financial statement information proximity and feedback on cash flow forecasts. Contemporary Accounting Research 27(1): 101-133.

Hodgkinson, W. Jr. 1928. Preferred stock issues and redemptions, 1919-1927. Harvard Business Review (October): 49-58.

Hoffman, M. J. R. and K. McKenzie. 2012. Is the sun still shining on investments in solar electric property? The CPA Journal (September): 36-41.

Hogan, B. and G. A. Jonas. 2016. The association between executive pay structure and the transparency of restatement disclosures. Accounting Horizons (September): 307-323.

Hogan, B. R., G. Krishnamoorthy and J. J. Ganesh. 2017. Pro forma earnings presentation effects and investment decisions. Behavioral Research In Accounting 29(2): 11-24.

Hogan, C. E. 1997. Costs and benefits of audit quality in the IPO market: A self-selection analysis. The Accounting Review (January): 67-86. (JSTOR link).

Hogan, W. P. 1989. Insider trading: Implications and responses. Abacus 25(2): 85-96.

Holder-Webb, L. M. and M. S. Wilkins. 2000. The incremental information content of SAS No. 59 going-concern opinions. Journal of Accounting Research (Spring): 209-219. (JSTOR link).

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).

Holthausen, R. W. and R. E. Verrecchia. 1988. The effect of sequential information releases on the variance of price changes in an intertemporal multi-asset market. Journal of Accounting Research (Spring): 82-106. (JSTOR link).

Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back. Journal of Accounting and Economics (March): 73-109.

Holthausen, R. W. 1990. Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives. Journal of Accounting and Economics (January): 207-218.

Holthausen, R. W. and D. F. Larcker. 1992. The prediction of stock returns using financial statement information. Journal of Accounting and Economics (June-September): 373-411.

Holthausen, R. W. and R. E. Verrecchia. 1990. The effect of informedness and consensus on price and volume behavior. The Accounting Review (January): 191-208. (JSTOR link).

Holthausen, R. W. and R. W. Leftwich. 1983. The economic consequences of accounting choice implications of costly contracting and monitoring. Journal of Accounting and Economics (5): 77-117.

Holton, T. L. 1966. Discussion of the predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 37-39. (JSTOR link).

Hong, H., R. S. Kaplan and G. Mandelker. 1978. Pooling vs. purchase: The effects of accounting for mergers on stock prices. The Accounting Review (January): 31-47. (JSTOR link).

Hope, O. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 235-272. (JSTOR link).

Hope, O. and T. Kang. 2005. The association between macroeconomic uncertainty and analysts' forecast accuracy. Journal of International Accounting Research 4(1): 23-38.

Hope, O., D. Hu and W. Zhao. 2017. Third-party consequences of short-selling threats: The case of auditor behavior. Journal of Accounting and Economics (April-May): 479-498.

Hopkins, P. E. 1996. The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 33-50. (JSTOR link).

Hopwood, W., J. McKeown and J. Mutchler. 1988. The sensitivity of financial distress prediction models to departures from normality. Contemporary Accounting Research 5(1): 284-298.

Hopwood, W. S. 1980. On the automation of the Box-Jenkins modeling procedures: An algorithm with an empirical test. Journal of Accounting Research (Spring): 289-296. (JSTOR link).

Hopwood, W. S. 1980. The transfer function relationship between earnings and market-industry indices: An empirical study. Journal of Accounting Research (Spring): 77-90. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1981. An evaluation of univariate time-series earnings models and their generalization to a single input transfer function. Journal of Accounting Research (Autumn): 313-322. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1986. Univariate Time-Series Analysis of Quarterly Earnings: Some Unresolved Issues. Studies in Accounting Research (25). American Accounting Association.

Hopwood, W. S. and T. F. Schaefer. 1988. Incremental information content of earnings-and nonearnings-based financial ratios. Contemporary Accounting Research 5(1): 318-342.

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