Management And Accounting Web

Capital Markets Bibliography L-M

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

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Labelle, R. 1990. Bond covenants and changes in accounting policy: Canadian evidence. Contemporary Accounting Research 6(2): 677-698.

Labelle, R. 1990. Clauses restrictives et modifications comptables: Une étude canadienne. Contemporary Accounting Research 6(2): 699-723.

Lacina, M. J., B. R. Marks and H. Shin. 2009. The information content of quarterly foreign earnings of U.S. multinational companies under SFAS N. 131. Journal of International Accounting Research 8(2): 23-44.

Lai, C. 2015. Growth in residual income, short and long term, in the OJ model. Review of Accounting Studies 20(4): 1287-1296.

Lail, B. E. 2014. Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 354-366.

Lambert, R., C. Leuz and R. E. Verrecchia. 2007. Accounting information, disclosure, and the cost of capital. Journal of Accounting Research (May): 385-420. (JSTOR link).

Lambert, R. A. 2003. Discussion of ‘limited attention, information disclosure, and financial reporting’. Journal of Accounting and Economics (December): 387-400.

Lambert, R. A. 2004. Discussion of analysts’ treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 205-222.

Lambert, R. A. and D. F. Larcker. 1985. Golden parachutes, executive decision-making, and shareholder wealth. Journal of Accounting and Economics (April): 179-203.

Lambert, R. A. and D. F. Larcker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 85-125. (JSTOR link).

Lambert, R. A., D. F. Larcker and R. E. Verrecchia. 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research (Spring): 129-149. (JSTOR link).

Landsman, W. R. 1988. Discussion of “A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings” Contemporary Accounting Research 4(2): 508-512.

Landsman, W. R. 1989. Discussion of the multiperiod information content of accounting earnings: Confirmation and contradictions of previous earnings reports. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 80-84. (JSTOR link).

Landsman, W. R. and A. Damodaran. 1989. Using shrinkage estimators to improve upon time-series model proxies for the security market's expectation of earnings. Journal of Accounting Research (Spring): 97-115. (JSTOR link).

Landsman, W. R. and E. L. Maydew. 2002. Has the information content of quarterly earnings announcements declined in the past three decades? Journal of Accounting Research (June): 797-808. (JSTOR link).

Landsman, W. R. and J. A. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7(1): 185-198.

Landsman, W. R. and J. Magliolo. 1988. Cross-sectional capital market research and model specification. The Accounting Review (October): 586-604. (JSTOR link).

Landsman, W. R., E. L. Maydew and J. R. Thornock. 2012. The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics (February-April): 34-54.

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Lanen, W. N. and D. F. Larcker. 1992. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research (Spring): 70-93. (JSTOR link).

Lanen, W. N. and R. Thompson. 1988. Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions. Journal of Accounting and Economics (December): 311-334.

Lang, B. and J. R. McGowan. 2013. Chinese reverse mergers: Accounting fraud and stock price collapse. Journal of Forensic & Investigative Accounting 5(2): 175-199.

Lang, M. 1991. Time-varying stock price response to earnings induced by uncertainty about the time-series process of earnings. Journal of Accounting Research (Autumn): 229-257. (JSTOR link).

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Lang, M. and E. Sul. 2014. Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities. Journal of Accounting and Economics (November-December): 265-274.

Lang, M. and L. Stice-Lawrence. 2015. Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics (November-December): 110-135.

Lang, M. and M. Maffett. 2011. Transparency and liquidity uncertainty in crisis periods. Journal of Accounting and Economics (November): 101-125.

Lang, M. and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research (Autumn): 246-271. (JSTOR link).

Lang, M., J. S. Raedy and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics (October): 255-283.

Lang, M. H. and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review (October): 467-492. (JSTOR link).

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, Analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345. (JSTOR link).

Lang, M. H., K. V. Lins and D. P. Miller. 2004. Concentrated control, analyst following, and valuation: Do analysts matter most when investors are protected least? Journal of Accounting Research (June): 589-623. (JSTOR link).

Langberg, N. and K. Sivaramakrishnan. 2008. Voluntary disclosures and information production by analysts. Journal of Accounting and Economics (September): 78-100.

Laprise, S. G., M. C. Fu, S. I. Marcus, A. E. B. Lim and H. Zhang. 2006. Pricing American-style derivatives with European call options. Management Science (January): 95-110. (JSTOR link).

Lara, J. M. G., B. G. Osma and F. Penalva. 2011. Conditional conservatism and cost of capital. Review of Accounting Studies 16(2): 247-271.

Larcker, D. F. 1989. Discussion of accounting measurement, price-earnings ratios, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 145-152. (JSTOR link).

Larcker, D. F. 1992. Discussion of disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs. Journal of Accounting Research (Studies on Accounting and Taxation): 69-76. (JSTOR link).

Larcker, D. F. 2003. Discussion of “are executive stock options associated with future earnings?” Journal of Accounting and Economics (December): 91-103.

Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732. (JSTOR link).

Larcker, D. F. and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research (June): 625-658. (JSTOR link).

Larcker, D. F., A. L. McCall and G. Ormazabal. 2013. Proxy advisory firms and stock option repricing. Journal of Accounting and Economics (November-December): 149-169.

Larcker, D. F., R. E. Reder and D. T. Simon. 1983. Trades by insiders and mandated accounting standards. The Accounting Review (July): 606-620. (JSTOR link).

Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832. (JSTOR link).

Larocque, S. 2013. Analysts' earnings forecast errors and cost of equity capital estimates. Review of Accounting Studies 18(1): 135-166.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Lasser, D. J., X. Wang and Y. Zhang. 2010. The effect of short selling on market reactions to earnings announcements. Contemporary Accounting Research 27(2): 609-638.

Lau, A. H. 1987. A five-state financial distress prediction model. Journal of Accounting Research (Spring): 127-138. (JSTOR link).

Lau, H. F. W. 2004. Regulations on IPO pricing, earnings management and earnings forecasts during the reform of state enterprises in China. Advances in International Accounting 17: 175-198.

Lau, S. T., K. Shrestha and J. Yu. 2016. Corporate governance and the information content of earnings announcements: A cross-country analysis. Contemporary Accounting Research 33(3): 1238-1266.

Laux, C. 2016. The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. Journal of Accounting and Economics (November-December): 204-208.

Laux, V. and P. C. Stocken. 2012. Managerial reporting, over optimism, and litigation risk. Journal of Accounting and Economics (June): 577-591.

Lawrence, A. 2013. Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods." Review of Accounting Studies 18(3): 892-898.

Lawrence, A. 2013. Individual investors and financial disclosure. Journal of Accounting and Economics (July): 130-147.

Lawrence, A., R. Sloan and Y. Sun. 2013. Non-discretionary conservatism: Evidence and implications. Journal of Accounting and Economics (December Supplement): 112-133.

Lawrence, J. S. 1929. Is investment hedging possible? Harvard Business Review (April): 280-287.

Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.

Lawton, W. H. 1925. Common Stocks as Long Term Investments. Journal of Accountancy (April): 350-351.

Lazonick, W. 2014. Profits without prosperity. Stock buybacks manipulate the market and leave most Americans worse off. Harvard Business Review (September): 46-55. (Shows how productivity and wages have parted ways).

Le Guyader, L. P. 2015. The tale of a whale: The London whale trading scandal cost JPMorgan Chase & Co. a whopping $6 billion in trading losses and almost $1 billion in penalties. But some aspects of the trading portfolio should have sent warning signals - especially to management accountants. What went wrong? Strategic Finance (April): 40-47.

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189. (JSTOR link).

Lee, C. F. and C. Wu. 1988. Expectation formation and financial ratio adjustment processes. The Accounting Review (April): 292-306. (JSTOR link).

Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227. (JSTOR link).

Lee, C. J. and C. Chen. 1990. Structural changes and the forecasting of quarterly accounting earnings in the utility industry. Journal of Accounting and Economics (July): 93-122.

Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.

Lee, C. M. C. 1992. Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading halts”. Contemporary Accounting Research 8(2): 532-539.

Lee, C. M. C. 1992. Earnings news and small traders: An intraday analysis. Journal of Accounting and Economics (June-September): 265-302.

Lee, C. M. C. 2001. Market efficiency and accounting research: A discussion of ‘capital market research in accounting’ by S. P. Kothari. Journal of Accounting and Economics (September): 233-253.

Lee, D. S., J. Han, W. Wu and C. W. Chow. 2005. Corporate governance and investor reaction to reported earnings: An exploratory study of listed Chinese companies. Advances in International Accounting 18: 1-25.

Lee, J. E., R. Glasscock and M. S. Park. 2017. Does the ability of operating cash flows to measure firm performance improve during periods of financial distress? Accounting Horizons (March): 23-35.

Lee, Y. 2012. The effect of quarterly report readability on information efficiency of stock prices. Contemporary Accounting Research 29(4): 1137-1170.

Leftwich, R. 1980. Market failure fallacies and accounting information. Journal of Accounting and Economics (December): 193-211.

Leftwich, R. 1981. Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements. Journal of Accounting and Economics (March): 3-36.

Leftwich, R. 1983. Accounting information in private markets: Evidence from private lending agreements. The Accounting Review (January): 23-42. (JSTOR link).

Leftwich, R. 2004. Discussion of: “Investor protection under unregulated financial reporting” (by Jan Barton and Gregory Waymire). Journal of Accounting and Economics (December): 117-128.

Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.

Lehavy, R. 2009. Discussion of "Are earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies 14(2-3): 392-400.

Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.

Lehmann, B. N. and D. M. Modest. 2005. Diversification and the optimal construction of basis portfolios. Management Science (April): 581-598. (JSTOR link).

Lennox, C. and B. Li. 2014. Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics (February): 58-75.

Lennox, C., X. Wu and T. Zhang. 2016. The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics (April-May): 545-562.

Lennox, C. S. and C. W. Park. 2006. The informativeness of earnings and management's issuance of earnings forecasts. Journal of Accounting and Economics (December): 439-458.

Leone, A. J., J. S. Wu and J. L. Zimmerman. 2006. Asymmetric sensitivity of CEO cash compensation to stock returns. Journal of Accounting and Economics (October): 167-192.

Leone, A. J., S. Rock and M. Willenborg. 2007. Disclosure of intended use of proceeds and underpricing in initial public offerings. Journal of Accounting Research (March): 111-153. (JSTOR link ).

Leuz, C. 2003. Discussion of ADRs, analysts, and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 347-362. (JSTOR link).

Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research (June): 445-472. (JSTOR link).

Leuz, C. and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 91-124. (JSTOR link).

Leuz, C., A. Triantis and T. Y. Wang. 2008. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations. Journal of Accounting and Economics (August): 181-208.

Lev, B. 1979. The impact of accounting regulation on the stock market: The case of oil and gas companies. The Accounting Review (July): 485-503. (JSTOR link).

Lev, B. 1983. Some economic determinants of time-series properties of earnings. Journal of Accounting and Economics (5): 31-48.

Lev, B. 1989. On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 153-192. (JSTOR link).

Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).

Lev, B. 2011. How to win investors over. Harvard Business Review (November): 52-62.

Lev, B. and D. Nissim. 2004. Taxable income, future earnings, and equity values. The Accounting Review (October): 1039-1074. (JSTOR link).

Lev, B. and F. Gu. 2016. The End of Accounting and the Path Forward for Investors and Managers. Wiley.

Lev, B. and J. A. Ohlson. 1982. Market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 249-322. (JSTOR link).

Lev, B. and S. H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research (Spring): 49-76. (JSTOR link).

Lev, B. and S. R. Thiagarajan. 1993. Fundamental information analysis. Journal of Accounting Research (Autumn): 190-215. (JSTOR link).

Lev, B. and S. Sunder. 1979. Methodological issues in the use of financial ratios . Journal of Accounting and Economics (December): 187-210.

Lev, B., S. Radhakrishnan and W. Zhang. 2009. Organization capital. Abacus 45(3): 275-298.

Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.

Lev, B., S. Li and T. Sougiannis. 2010. The usefulness of accounting estimates for predicting cash flows and earnings. Review of Accounting Studies 15(4): 779-807.

Levesque, T. J., T. Libby, R. Mathieu and S. W. G. Robb. 2010. The effect of director monitoring on bid and ask spreads. Journal of International Accounting Research 9(2): 45-65.

Levi, S. 2008. Voluntary disclosure of accruals in earnings press releases and the pricing of accruals. Review of Accounting Studies 13(1): 1-21.

Levine, M. E. and J. Mackey. 2017. Humans versus robots: Who to turn to for investment advice? The CPA Journal (May): 6-7. ("The lesson is clear: the technological juggernaut progresses whether people want it to or not." To adapt, focus on providing high-value services that a computer cannot do well).

Levinsohn, A. 2000. When a DRIP drops Wall Street's fees. Strategic Finance (November): 56-62. (Dividend reinvestment plans).

Levinsohn, A. 2000. Tracking stock: An old corporate finance technique gains new currency - and controversy. Strategic Finance (September): 62-67. (Tracking stock is stock issued on a subsidiary, division, product line, or business unit).

Levitt, A. and R. C. Breeden. 2009. Stepping up investor protection. The CPA Journal (June): 6-12.

Lewis, B. L., J. M. Patton; S. L. Green. 1988. The effects of information choice and information use on analysts' predictions of municipal bond rating changes. The Accounting Review (April): 270-282. (JSTOR link).

Lewis, M. 2010. Liar's Poker. W. W. Norton & Company.

Lewis, M. 2010. The Big Short: Inside the Doomsday Machine. W. W. Norton & Company.

L'Her, J. and J. Suret. 1991. The reaction of Canadian securities to revisions of earnings forecasts. Contemporary Accounting Research 7(2): 378-406.

Li, C., L. Sun and M. Ettredge. 2010. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics (May): 93-110 .

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679. (JSTOR link).

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, F. and M. H. F. Wong. 2005. Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Journal of Accounting Research (March): 97-131. (JSTOR link).

Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.

Li, K. K. 2011. How well do investors understand loss persistence? Review of Accounting Studies 16(3): 630-667.

Li, K. K. and H. You. 2015. What is the value of sell-side analysts? Evidence from coverage initiations and terminations. Journal of Accounting and Economics (November-December): 141-160.

Li, K. K. and P. Mohanram. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of Accounting Studies 19(3): 1152-1185.

Li, L. and T. Naughton. 2007. Going public with good governance: Evidence from China. Corporate Governance: An International Review 15(6): 1190-1202.

Li, M. L. and N. R. Hwang. 2011. Effects of firm size, financial leverage and R&D expenditures on firm earnings: An analysis using quantile regression approach. Abacus 47(2): 182-204.

Li, N., F. P. Vasvari and R. Wittenberg-Moerman. 2016. Dynamic threshold values in earnings-based covenants. Journal of Accounting and Economics (April-May): 605-629.

Li, N., S. Richardson and I. Tuna. 2014. Macro to micro: Country exposures, firm fundamentals and stock returns. Journal of Accounting and Economics (August): 1-20.

Li, O. Z. and Z. Zhuang. 2012. Management guidance and the underpricing of seasoned equity offerings. Contemporary Accounting Research 29(3): 710-737.

Li, O. Z., Y. Lin and J. R. Robinson. 2016. The effect of capital taxes on the initial pricing and underpricing of IPOs. Journal of Accounting and Economics (April-May): 465-485.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Li, W. 2014. A theory on the discontinuity in earnings distributions. Contemporary Accounting Research 31(2): 469-497.

Li, W., Y. Li and H. Zhu. 2016. Government intervention in IPO - Evidence on the exemption from IPO regulatory requirements in China. Journal of International Accounting Research 15(2): 79-96.

Li, X. 2005. The persistence of relative performance in stock recommendations of sell-side financial analysts. Journal of Accounting and Economics (December): 129-152.

Liang, L. 2003. Post-earnings announcement drift and market participants' information processing biases. Review of Accounting Studies 8(2-3): 321-345.

Liang, P. J. and X. Wen. 2007. Accounting measurement basis, market mispricing, and firm investment efficiency. Journal of Accounting Research (March): 155-197. (JSTOR link ).

Liang, P. J. and X. Zhang. 2006. Accounting treatment of inherent versus incentive uncertainties and the capital structure of the firm. Journal of Accounting Research (March): 145-176. (JSTOR link).

Liao, C. 2011. The effect of stock-based incentives and governance mechanisms on voluntary disclosure of intangibles. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 294-307.

Liao, S. 2015. Outside blockholders' monitoring of management and debt financing. Contemporary Accounting Research 32(4): 1373-1404.

Libby, R. and H. Tan. 1999. Analysts' reactions to warnings of negative earnings surprises. Journal of Accounting Research (Autumn): 415-435. (JSTOR link).

Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404. (JSTOR link).

Libby, R., H. Tan and J. E. Hunton. 2006. Does the form of management's earnings guidance affect analysts' earnings forecasts? The Accounting Review (January): 207-225. (JSTOR link). (Retracted).

Libby, R., M. W. Nelson and J. E. Hunton. 2006. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research (June): 533-560. (JSTOR link).

Liberatore, G. and F. Mazzi. 2010. Goodwill write-off and financial market behaviour: An analysis of possible relationships. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 333-339.

Lie, E. 2005. On the timing of CEO stock option awards. Management Science (May): 802-812. (JSTOR link).

Lie, E. 2005. Operating performance following open market share repurchase announcements. Journal of Accounting and Economics (September): 411-436.

Lim, S. S. and S. Sunder. 1990. Accuracy of linear valuation rules in industry-segmented environments: Industry- vs. economy-weighted indexes. Journal of Accounting and Economics (July): 167-188.

Lim, Y. and K. Jung. 2012. Conflict of interest or information sharing? Evidence from affiliated analyst performance in Korea. Contemporary Accounting Research 29(2): 505-537.

Lin, H. and M. F. McNichols. 1998. Underwriting relationships, analysts' earnings forecasts and investment recommendations. Journal of Accounting and Economics (26 February): 101-127.

Lin, K. C. 2017. Quality concerns over managers' quarterly earnings guidance. Advances in Accounting: Incorporating Advances in International Accounting (38): 113-125.

Lin, K. J., K. E. Karim and C. Carter. 2015. Why does China's stock market have highly synchronous stock price movements? An information supply perspective. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 68-79.

Lin, P., S. Lee, X. Chen and J. Yur-Austin. 2015. Highlights of financial restatements from 2000 through 2011. Management Accounting Quarterly (Fall): 19-32.

Lin, Y., H. Huang and S. Thiruvadi. 2016. Attitudes of activist shareholders, securities fraud, and stock market reactions. Journal of Forensic & Investigative Accounting 8(1): 75-105.

Lin, Y., S. Lin, J. M. Fornaro and H. S. Huang. 2017. Fair value measurement and accounting restatements. Advances in Accounting: Incorporating Advances in International Accounting (38): 30-45.

Linsmeier, T. J. 1996. Forum on experience in practice: Securities and Exchange Commission. Accounting Horizons (September): 130-136.

Linsmeier, T. J. 2011. Financial reporting and financial crises: The case for measuring financial instruments at fair value in financial statements. Accounting Horizons (June): 409-417.

Linsmeier, T. J. 2013. A standard setter's framework for selecting between fair value and historical cost measurement attributes: A basis for discussion of "Does fair value accounting for nonfinancial assets pass the market test?" Review of Accounting Studies 18(3): 776-782.

Linsmeier, T. J., D. B. Thornton, M. Venkatachalam and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review (April): 343-377. (JSTOR link).

Lintner, J. 1965. The valuation of risk assets and the selection of risky investments in stock portfolios and capital markets. Review of Economics and Statistics (February): 13-37.

Lipe, M. G. 1990. Discussion of the effect of forecast redundancy on judgments of a consensus forecast's expected accuracy. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 48-54. (JSTOR link).

Lipe, M. G. 1998. Discussion of comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 77-83. (JSTOR link).

Lipe, R. 1990. The relation between stock returns and accounting earnings given alternative information. The Accounting Review (January): 49-71. (JSTOR link).

Lipe, R. C. 2002. Fair valuing debt turns deteriorating credit quality into positive signals for Boston Chicken. Accounting Horizons (June): 169-181.

Lipe, R. C., L. Bryant and S. K. Widener. 1998. Do nonlinearity, firm-specific coefficients, and losses represent distinct factors in the relation between stock returns and accounting earnings? Journal of Accounting and Economics (27 May): 195-214.

Little, A. S. 1908. Another fallacy in bond values. Journal of Accountancy (March): 386-397.

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

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311. (JSTOR link).

Littleton, A. C. 1934. The dividend base. The Accounting Review (June): 140-148. (JSTOR link).

Liu, A. Z. and R. Schneible. 2017. Analysts' experience and interpretation of discretionary accruals in predicting future earnings. Advances in Accounting: Incorporating Advances in International Accounting (38): 88-98.

Liu, C. and N. Chen. 2015. Earnings surprises in analysts' forecasts, mandatory disclosure, and share repurchases. Abacus 51(1): 63-85.

Liu, C. and S. G. Ryan. 1995. The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions. Journal of Accounting Research (Spring): 77-94. (JSTOR link).

Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294.

Liu, C., S. G. Ryan and J. M. Wahlen. 1997. Differential valuation implications of loan loss provisions across banks and fiscal quarters. The Accounting Review (January): 133-146. (JSTOR link).

Liu, G. S. and P. Sun. 2005. The class of shareholdings and its impacts on corporate performance: A case of state shareholding composition in Chinese public corporations. Corporate Governance: An International Review 13(1): 46-59.

Liu, J. 2004. Discussion of “The role of expectations in explaining the cross-section of stock returns”. Review of Accounting Studies 9(2-3): 189-196.

Liu, J. 2006. On international accounting valuation. Journal of International Accounting Research 5(1): 67-87.

Liu, J. and C. Liu. 2007. Value relevance of accounting information in different stock market segments: The case of Chinese A-, B-, and H-shares. Journal of International Accounting Research 6(2): 55-81.

Liu, J. and J. Thomas. 2000. Stock returns and accounting earnings. Journal of Accounting Research (Spring): 71-101. (JSTOR link).

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