Capital Markets Bibliography N-S

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

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Nabar, S. and X. Song. 2017. Growth firms' real earnings management practices. Journal of Forensic & Investigative Accounting 9(1): 606-620.

Nabar, S., K. K. Boonlert-U-Thai. 2007. Earnings management, investor protection, and national culture. Journal of International Accounting Research 6(2): 35-54.

Nagar, V. 1999. The role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 167-181.

Nagar, V. 2004. Discussion of investor protection and corporate governance: Evidence from CEO turnover. Journal of Accounting Research (May): 313-318.

Nagar, V. and J. Schoenfeld. 2021. Shareholder monitoring and discretionary disclosure. Journal of Accounting and Economics (August): 101422.

Nagar, V., D. Nanda and P. Wysocki. 2003. Discretionary disclosure and stock-based incentives. Journal of Accounting and Economics (January): 283-309.

Nagar, V., J. Schoenfeld and L. Wellman. 2019. The effect of economic policy uncertainty on investor information asymmetry and management disclosures. Journal of Accounting and Economics (February): 36-57.

Nagel, D. Y., S. Fuhrmann, R. Tietmeyer and T. W. Guenther. 2022. The perception of risk disclosure characteristics on the credit default swap market - An automated analysis. Accounting Horizons (December): 157-187.

Naiker, V., F. Navissi and C. Truong. 2013. Options trading and the cost of equity capital. The Accounting Review (January): 261-295.

Nair, R. D. 1979. Economic analyses and accounting techniques: An empirical study. Journal of Accounting Research (Spring): 225-242.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Nallareddy, S. and M. Ogneva. 2017. Accrual quality, skill, and the cross-section of mutual fund returns. Review of Accounting Studies 22(2): 503-542.

Nallareddy, S. 2020. Discussion of "ETFs and information transfer across firms." Journal of Accounting and Economics (November-December): 101358.

Nallareddy, S. and M. Ogneva. 2017. Predicting restatements in macroeconomic indicators using accounting information. The Accounting Review (March): 151-182.

Nama, Y. and A. Lowe. 2014. The 'situated functionality' of accounting in private equity practices: A social 'site' analysis. Management Accounting Research (December): 284-303.

Nan, L. 2011. An unintended consequence of SFAS 133: Promoting speculation. Journal of Management Accounting Research (23): 305-329.

Narayanamoorthy, G. 2006. Conservatism and cross-sectional variation in the post-earnings announcement drift. Journal of Accounting Research (September): 763-789.

Naughton, J., R. Petacchi and J. Weber. 2015. Public pension accounting rules and economic outcomes. Journal of Accounting and Economics (April-May): 221-241.

Naughton, J. P., C. Wang, and I. Yeung. 2019. Investor sentiment for corporate social performance. The Accounting Review (July): 401-420.

Naughton, J. P., T. O. Rusticus, C. Wang and I. Yeung. 2019. Private litigation costs and voluntary disclosure: Evidence from the Morrison ruling. The Accounting Review (May): 303-327.

Navarro, P. 2004. Principles of the master cyclist. MIT Sloan Management Review (Winter): 20-24.

Needles, B. E. Jr. 2012. Graeber Companies, Inc.: Examining impairment of equity-owned investments. Issues in Accounting Education (November): 1215-1241.

Neel, M. 2017. Accounting comparability and economic outcomes of mandatory IFRS adoption. Contemporary Accounting Research 34(1): 658-690.

Neill, J. D., S. G. Pourciau and T. F. Schaefer. 1995. Accounting method choice and IPO valuation. Accounting Horizons (September): 68-80.

Nekrasov, A. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. Discussion of Ohlson and Johannesson. Abacus 52(1): 100-105.

Nekrasov, A. and M. Ogneva. 2011. Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth. Review of Accounting Studies 16(3): 414-457.

Nelson, C. L. 1967. Critical synthesis of conference papers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 235-240.

Nelson, C. R. 1971. Discussion of a statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-192.

Nelson, K. K. 2000. Rate regulation, competition, and loss reserve discounting by property-casualty insurers. The Accounting Review (January): 115-138.

Nelson, K. K., R. A. Price and B. R. Rountree. 2008. The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects? Journal of Accounting and Economics (December): 279-293.

Nelson, M. W. and D. J. Skinner. 2013. How should we think about earnings quality? A discussion of "Earnings quality: Evidence from the field". Journal of Accounting and Economics (December Supplement): 34-41.

Nelson, M. W. and K. K. Rupar. 2015. Numerical formats within risk disclosures and the moderating effect of investors' concerns about management discretion. The Accounting Review (May): 1149-1168.

Nelson, M. W. and W. B. Tayler. 2007. Information pursuit in financial statement analysis: Effects of choice, effort, and reconciliation. The Accounting Review (May): 731-758.

Nelson, M. W., S. D. Krische and R. J. Bloomfield. 2003. Confidence and investors' reliance on disciplined trading strategies. Journal of Accounting Research (June): 503-523.

Nessa, M. L. 2017. Repatriation tax costs and U.S. multinational companies' shareholder payouts. The Accounting Review (July): 217-241.

Neter, J. 1969. Discussion of an empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 85-89.

Neubert, W. H. 1959. Money flow and the firm. The Accounting Review (January): 84-90.

Neururer, T., G. Papadakis and E. J. Riedl. 2016. Tests of investor learning models using earnings innovations and implied volatilities. Review of Accounting Studies 21(2): 400-437.

Newman, D. P., E. R. Patterson and J. R. Smith. 2005. The role of auditing in investor protection. The Accounting Review (January): 289-313.

Newman, P. and R. Sansing. 1993. Disclosure policies with multiple users. Journal of Accounting Research (Spring): 92-112.

Newman, S., C. Rickert and R. D. Schaap. 2011. Investing in the post-recession world. Harvard Business Review (January/February): 150-155.

Newton, N. J. 2019. When analysts speak, do auditors listen? Auditing: A Journal of Practice & Theory 38(1): 221-245.

Nezlobin, A. 2012. Accrual accounting, information sufficiency, and equity valuation. Journal of Accounting Research (March): 233-273.

Nezlobin, A., M. V. Rajan and S. Reichelstein. 2016. Structural properties of the price-to-earnings and price-to-book ratios. Review of Accounting Studies 21(2): 438-472.

Ng, J. 2011. The effect of information quality on liquidity risk. Journal of Accounting and Economics (November): 126-143.

Ng, J. and S. Roychowdhury. 2014. Do loan loss reserves behave like capital? Evidence from recent bank failures. Review of Accounting Studies 19(3): 1234-1279.

Ng, J., I. Tuna and R. Verdi. 2013. Management forecast credibility and under reaction to news. Review of Accounting Studies 18(4): 956-986.

Nguyen, L. T. M., C. S. Cheong and R. Zurbruegg. 2022. The heterogeneous impact of industry concentration on analyst performance. Advances in Accounting (59): 100629.

Nichols, D. C. and J. M. Wahlen. 2004. How do earnings numbers relate to stock returns? A review of classic accounting research with updated evidence. Accounting Horizons (December): 263-286.

Nichols, D. C. and J. M. Wahlen. 2023. The essential role of accounting information in the capital markets: Updating seminal research results with current evidence. Accounting Horizons (June): 105-132.

Nichols, D. C., J. M. Wahlen and M. M. Wieland. 2009. Publicly traded versus privately held: Implications for conditional conservatism in bank accounting. Review of Accounting Studies 14(1): 88-122.

Nichols, D. C., J. M. Wahlen and M. M. Wieland. 2017. Pricing and mispricing of accounting fundamentals in the time-series and in the cross section. Contemporary Accounting Research 34(3): 1378-1417.

Nichols, D. R. 1973. The effect of extraordinary items on predictions of earnings. Abacus 9(1): 81-92.

Nichols, D. R. and J. E. Parker. 1972. An alternative to liquidity as a basis for exchange valuation. Abacus 8(1): 68-74.

Nichols, D. R. and J. J. Tsay. 1979. Security price reactions to long-range executive earnings forecasts. Journal of Accounting Research (Spring): 140-155.

Nichols, D. R. and S. M. Groomer. 1979. A study of the relative accuracy of executives' estimates of earnings. Abacus 15(2): 113-127.

Nichols, D. R., J. J. Tsay and P. D. Larkin. 1979. Investor trading responses to differing characteristics of voluntarily disclosed earnings forecasts. The Accounting Review (April): 376-382.

Nichols, N. B., W. M. VanDenburgh and L. Betancourt. 2011. Ponzi-scheme losses: Indirect investor and state tax issues. Journal of Accountancy (February): 46-53.

Nikolaev, V. V. 2015. Outside blockholders' monitoring management and debt financing: An alternative perspective. Contemporary Accounting Research 32(4): 1405-1412.

Ning, J. 2018. Tournament incentives and stock price crash risk. Accounting Horizons (September): 101-121.

Nissen, W. G. and M. K. Buckingham. 2011. New investment adviser requirements of the Dodd-Frank Act: What CPAs should know. Journal of Accountancy (January): 34-41.

Nissim, D. 2002. Discussion of “The role of volatility in forecasting”. Review of Accounting Studies 7(2-3): 217-227.

Nissim, D. and S. H. Penman. 2001. Ratio analysis and equity valuation: From research to practice. Review of Accounting Studies 6(1): 109-154.

Nissim, D. and S. H. Penman. 2003. Financial statement analysis of leverage and how it informs about profitability and price-to-book ratios. Review of Accounting Studies 8(4): 531-560.

Noga, T. J. and A. L. Schnader. 2013. Book-tax differences as an indicator of financial distress. Accounting Horizons (September): 469-490.

Noh, S., E. C. So and J. P. Weber. 2019. Voluntary and mandatory disclosures: Do managers view them as substitutes? Journal of Accounting and Economics (August): 101243.

Noone, J. 1910. A study of industrial corporation balance sheets. Journal of Accountancy (August): 241-255.

Noone, J. 1910. A study of industrial corporation balance sheets: Part II. Journal of Accountancy (September): 348-367.

Norby, W. C. 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): 41-44.

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case. The Accounting Review (April): 253-269.

Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited - A reply. The Accounting Review (October): 955-958.

Noreen, E. and M. Wolfson. 1981. Equilibrium warrant pricing models and accounting for executive stock options. Journal of Accounting Research (Autumn): 384-398.

Nouri, H. and B. Kremenich. 2019. Profiles of Madoff Ponzi scheme victims. Journal of Forensic & Investigative Accounting 11(2): 332-352.

Nowland, J. and A. Simon. 2010. The effect of a change in analyst composition on analyst forecast accuracy: Evidence from U.S. cross-listings. Journal of International Accounting Research 9(1): 23-38.

Nsor-Ambala, R., G. S. Ahinful and J. D. Boakye. 2019. The relevance of social and environmental accounting to annual reports users. Advances in Environmental Accounting & Management: Environmental Reporting and Management in Africa. (8): 35-68.

O'Brien, J. R. 1990. Ex post disclosure and the coordination of investors' adaptive expectations. Contemporary Accounting Research 7(1): 1-21.

O'Brien, L. 2004. How to restore the fiduciary relationship: An interview with Eliot Spitzer. Harvard Business Review (May): 70-77.

O'Brien, P. C. 1986. Discussion of the relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 201-203.

O'Brien, P. C. 1988. Analysts' forecasts as earnings expectations. Journal of Accounting and Economics (January): 53-83.

O'Brien, P. C. 1990. Forecast accuracy of individual analysts in nine industries. Journal of Accounting Research (Autumn): 286-304.

O' Brien, P. C. 2005. Discussion of Earnings management through transaction structuring: Contingent convertible debt and diluted earnings per share. Journal of Accounting Research (May): 245-250.

O'Brien, P. C. and H. Tan. 2015. Geographic proximity and analyst coverage decisions: Evidence from IPOs. Journal of Accounting and Economics (February): 41-59.

O'Brien, P. C. and R. Bhushan. 1990. Analyst following and institutional ownership. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 55-76.

O' Brien, P. C., M. F. McNichols and H. Lin. 2005. Analyst impartiality and investment banking relationships. Journal of Accounting Research (September): 623-650.

O'Connell, V. and D. O'Sullivan. 2016. Are nonfinancial metrics good leading indicators of future financial performance? MIT Sloan Management Review (Summer): 21-23.

O'Connor, J. P. Jr., R. L. Priem, J. E. Coombs and K. M. Gilley. 2006. Do CEO stock options prevent or promote fraudulent financial reporting? The Academy of Management Journal 49(3): 483-500.

Odaiyappa, R. and S. M. K. Nainar. 1992. Economic consequences of SFAS No. 33 - An insider-trading perspective. The Accounting Review (July): 599-609.

Ogden, S. and R. Watson. 1999. Corporate performance and stakeholder management: Balancing shareholder and customer interests in the U.K. privatized water industry. The Academy of Management Journal 42(5): 526-538.

Ogneva, M. and K. R. Subramanyam. 2007. Does the stock market underreact to going concern opinions? Evidence from the U.S. and Australia. Journal of Accounting and Economics (July): 439-452.

Ohlson, J. 1972. Analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 45-84.

Ohlson, J. and E. Johannesson. 2016. Equity value as a function of (eps1, dps1, bvps, beta): Concepts and realities. Abacus 52(1): 70-99.

Ohlson, J. A. 1975. The complete ordering of information alternatives for a class of portfolio-selection models. Journal of Accounting Research (Autumn): 267-282.

Ohlson, J. A. 1979. On financial disclosure and the behavior of security prices . Journal of Accounting and Economics (December): 211-232.

Ohlson, J. A. 1979. Residual (API) analysis and the private value of information. Journal of Accounting Research (Autumn): 506-527.

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131.

Ohlson, J. A. 1983. Price-earnings ratios and earnings capitalization under uncertainty. Journal of Accounting Research (Spring): 141-154.

Ohlson, J. A. 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): 513-514.

Ohlson, J. A. 1989. Discussion of "Trading volume theories and their implications for empirical information content studies". Contemporary Accounting Research 6(1): 263-265.

Ohlson, J. A. 1989. Ungarbled earnings and dividends: An analysis and extension of the Beaver, Lambert, and Morse valuation model. Journal of Accounting and Economics (July): 109-115.

Ohlson, J. A. 1990. A synthesis of security valuation theory and the role of dividends, cash flows, and earnings. Contemporary Accounting Research 6(2): 648-676.

Ohlson, J. A. and B. E. Juettner-Nauroth. 2005. Expected EPS and EPS growth as determinants of value. Review of Accounting Studies 10(2-3): 349-365.

Ohlson, J. A. and J. M. Patell. 1979. An introduction to residual (API) analysis and the private value of information and the API and the design of experiments. Journal of Accounting Research (Autumn): 504-505.

Ohlson, J. A. and P. Bilinski. 2015. Risk versus anomaly: A new methodology applied to accruals. The Accounting Review (September): 2057-2077.

Ohlson, J. A. and P. K. Shroff. 1992. Changes versus levels in earnings as explanatory variables for returns: Some theoretical considerations. Journal of Accounting Research (Autumn): 210-226.

O'Keefe, T. B. 1986. Financial statement analysis in introductory financial accounting for MBAs. Journal of Accounting Education 4(1): 195-201.

Okuda, S. and A. Shiiba. 2010. An evaluation of the relative importance of parent-only and subsidiary earnings in Japan: A variance decomposition approach. Journal of International Accounting Research 9(1): 39-54.

Olczak, W. 2021. The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match. Advances in Accounting: Incorporating Advances in International Accounting (54): 100546.

Oler, D. K. 2008. Does acquirer cash level predict post-acquisition returns? Review of Accounting Studies 13(4): 479-511.

Oliver, B. L. 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): 143-150.

Olsen, C. 1984. Discussion of the experimental design of classification models: An application of recursive partitioning and bootstrapping to commercial bank loan classifications. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 115-118.

Olsen, C. 1985. Valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 28-47.

Olsen, C. and J. R. Dietrich. 1985. Vertical information transfers: The association between retailers' sales announcements and suppliers' security returns. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 144-166.

Olsson, P. 2008. Discussion of “inventory policy, accruals quality and information risk”. Review of Accounting Studies 13(2-3): 411-417.

Omer, T. 1992. Discussion of firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 186-191.

O'Neil, W. J. 2009. How to Make Money in Stocks: A Winning System in Good Times and Bad, 4th Edition. McGraw-Hill.

O'Neil, W. J. 2010. The How to Make Money in Stocks complete Investing System: Your Ultimate Guide to Winning in Good Times and Bad. McGraw-Hill.

Opare, S., M. N. Houqe and T. van Zijl. 2021. Meta-analysis of the impact of adoption of IFRS on financial reporting comparability, market liquidity, and cost of capital.  Abacus 57(3): 502-556.

Ophir, T. 1972. Discussion of analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 102-104.

Oppong, A. 1980. Information content of annual earnings announcements revisited. Journal of Accounting Research (Autumn): 574-584.

Ordelheide, D. 1996. Review of Symposium: Entering the U.S. securities markets: Opportunities and risks for foreign companies. Accounting Horizons (June): 191-194.

Orpurt, S. F. and Y. Zang. 2009. Do direct cash flow disclosures help predict future operating cash flows and earnings? The Accounting Review (May): 893-935.

Ortiz-Molina, H. 2007. Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay. Journal of Accounting and Economics (March): 69-93.

Osma, B. G. and E. Guillamón-Saorín. 2011. Corporate governance and impression management in annual results press releases. Accounting, Organizations and Society 36(4-5): 187-208.

Oss, A. V. 1922. Serial bond maturities. Journal of Accountancy (July): 71-73.

Ota, K. 2010. The value relevance of management forecasts and their impact on analysts' forecasts: Empirical evidence from Japan. Abacus 46(1): 28-59.

Ou, J. A. 1990. The information content of nonearnings accounting numbers as earnings predictors. Journal of Accounting Research (Spring): 144-163.

Ou, J. A. and J. F. Sepe. 2001. The dispersion in analysis earnings forecasts and the relative importance of earnings and book value in equity valuation. Journal of Forensic Accounting (2): 251-264.

Ou, J. A. and S. H. Penman. 1989. Accounting measurement, price-earnings ratio, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 111-144.

Ou, J. A. and S. H. Penman. 1989. Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics (November): 295-329.

Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130.

Overby, E. and J. Clarke. 2012. A transaction-level analysis of spatial arbitrage: The role of habit, attention, and electronic trading. Management Science (February): 394-412.

Owens, E. L., J. S. Wu and J. Zimmerman. 2017. Idiosyncratic shocks to firm underlying economics and abnormal accruals. The Accounting Review (March): 183-219.

Owens, J. and E. M. Hawkins. 2019. Using online labor market participants for nonprofessional investor research: A comparison of MTurk and Qualtrics samples. Journal of Information Systems (Spring): 113-128.

Oz, I. O. and C. Simga-Mugan. 2018. Bankruptcy prediction models' generalizability: Evidence from emerging market economies. Advances in Accounting: Incorporating Advances in International Accounting (41): 114-125.

Ozbilgin, M. and M. Penno. 2005. Corporate disclosure and operational strategy: Financial vs. operational success. Management Science (June): 920-931.

Ozlanski, M. E. 2019. Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility? Advances in Accounting: Incorporating Advances in International Accounting (45): 100416.

Pacelli, J. 2019. Corporate culture and analyst catering. Journal of Accounting and Economics (February): 120-143.

Pagach, D. P. and R. S. Warr. 2020. Analysts versus time-series forecasts of quarterly earnings: A maintained hypothesis revisited. Advances in Accounting: Incorporating Advances in International Accounting (51): 100497.

Patelli, L. and L. M. Victoravich. 2019. Investor reactions to management attributions: Revisions versus late fillings following preliminary earnings announcements. Accounting and the Public Interest (19): 1-30.

Pae, S. 1999. Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (Autumn): 465-474. 2004. Corrigendum to: Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (March): 121.

Pae, S. 2000. Information sharing in the presence of preemptive incentives: Economic consequences of mandatory disclosure. Review of Accounting Studies 5(4): 331-350.

Pae, S. 2002. Discretionary disclosure, efficiency, and signal informativeness. Journal of Accounting and Economics (August): 279-311.

Pae, S. 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research (June): 901-932.

Pae, S. 2005. Selective disclosures in the presence of uncertainty about information endowment. Journal of Accounting and Economics (September): 383-409.

Paimisano, S. 2014. Managing investors. Harvard Business Review (June): 80-85.

Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Journal of Accounting and Economics (March): 3-35.

Palepu, K. G. 1988. Discussion of bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 87-90.

Palmon, D. and A. Yezegel. 2012. R&D intensity and the value of analysts’ recommendations. Contemporary Accounting Research 29(2): 621-654.

Palmon, D., B. Sarath and H. C. Xin. 2020. Bold stock recommendation: Informative or worthless? Contemporary Accounting Research 37(2): 773-801.

Palmrose, Z., V. J. Richardson and S. Scholz. 2004. Determinants of market reactions to restatement announcements. Journal of Accounting and Economics (February): 59-89.

Pan, W., A. S. Pentland, R. Cheng and L. Emsbo-Mattingly. 2013. Can high-frequency trading drive the stock market off a cliff? MIT Sloan Management Review (Summer): 16-18.

Pandit, S., C. E. Wasley and T. Zach. 2011. Information externalities along the supply chain: The economic determinants of suppliers’ stock price reaction to their customers’ earnings announcements. Contemporary Accounting Research 28(4): 1304-1343.

Pankoff, L. D. and R. L. Virgil. 1970. Some preliminary findings from a laboratory experiment on the usefulness of financial accounting information to security analysts. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-48.

Park, C. W. and Earl K. Stice. 2000. Analyst forecasting ability and the stock price reaction to forecast revisions. Review of Accounting Studies 5(3): 259-272.

Park, J., J. Sani, N. Shroff and H. White. 2019. Disclosure incentives when competing firms have common ownership. Journal of Accounting and Economics (April-May): 387-415.

Parker, C. R. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 15-18.

Parker, J. E. and B. E. Cushing. 1971. Earnings per share and convertible securities: A utilitarian approach. Abacus 7(1): 29-38.

Parng, Y., C. Fu and H. Li. 2010. A classification tree approach for identifying potentially delisting firms from the corporate governance perspective - Evidence from Taiwan. Journal of Forensic & Investigative Accounting 2(3): 229-256.

Parsons, L. M. and D. Tinkelman. 2013. Testing the feasibility of small multiples of sparklines to display semimonthly income statement data. International Journal of Accounting Information Systems 14(1): 58-76.

Partington, G. 2013. Death where is thy sting? A response to Dempsey's despatching of the CAPM. Abacus 49(Supplement): 69-72.

Partington, G. H. and R. H. Chenhall. 1983. Dividends, distortion and double taxation. Abacus 19(1): 3-13.

Pastena, V. 1990. Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities”. Contemporary Accounting Research 7(1): 199-20.

Pastena, V. and J. Ronen. 1979. Some hypotheses on the pattern of management's informal disclosures. Journal of Accounting Research (Autumn): 550-564.

Patatoukas, P. N. 2012. Customer-base concentration: Implications for firm performance and capital markets. The Accounting Review (March): 363-392.

Patatoukas, P. N. 2014. Detecting news in aggregate accounting earnings: Implications for stock market valuation. Review of Accounting Studies 19(1): 134-160.

Patatoukas, P. N. 2016. Asymmetrically timely loss recognition and the accrual anomaly. Discussion of Konstantinidi et al. Abacus 52(1): 166-175.

Patatoukas, P. N. and J. K. Thomas. 2011. More evidence of bias in the differential timeliness measure of conditional conservatism. The Accounting Review (September): 1765-1793.

Patatoukas, P. N., R. G. Sloan and J. Zha. 2015. On the pricing of mandatory DCF disclosures: Evidence from oil and gas royalty trusts. The Accounting Review (November): 2449-2482.

Paton, W. A. 1919. Some phases of capital stock. Journal of Accountancy (May): 321-335.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (August): 158-160.

Paton, W. A. 1919. "Some phases of capital stock". Journal of Accountancy (December): 474-477.

Patell, J. M. 1976. Corporate forecasts of earnings per share and stock price behavior: Empirical test. Journal of Accounting Research (Autumn): 246-276.

Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (API = Abnormal performance index).

Patell, J. M. 1989. Discussion of 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): 193-201.

Patell, J. M. and M. A. Wolfson. 1979. Anticipated information releases reflected in call option prices . Journal of Accounting and Economics (August): 117-140.

Patell, J. M. and M. A. Wolfson. 1981. The ex ante and ex post price effects of quarterly earnings announcements reflected in option and stock prices. Journal of Accounting Research (Autumn): 434-458.

Patell, J. M. and M. A. Wolfson. 1982. Good news, bad news, and the intraday timing of corporate disclosures. The Accounting Review (July): 509-527.

Paton, W. A. 1929. The dividend code. The Accounting Review (December): 218-220.

Paton, W. A. Jr. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 19-21.

Patterson, E. R. 2003. Measuring stockholder materiality. Accounting Horizons (Supplement): 63-76.

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