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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. (JSTOR link).

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

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

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

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. (JSTOR link).

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

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. (JSTOR link).

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

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

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

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. (JSTOR link).

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

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. (JSTOR Link).

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

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

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.

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., 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. (JSTOR link).

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. (JSTOR link).

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.

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.

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. (JSTOR link).

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

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. (JSTOR link).

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

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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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

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

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

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

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

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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.

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

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

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. (JSTOR link).

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. (JSTOR link).

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

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. (JSTOR link).

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.

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. (JSTOR link).

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. (JSTOR link).

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.

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. (JSTOR link).

Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (JSTOR link). (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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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

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. (JSTOR link).

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

Patterson, E. R. and R. Smith. 2003. Materiality uncertainty and earnings misstatement. The Accounting Review (July): 819-846. (JSTOR link).

Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403. (JSTOR link).

Payne, J. L. 2008. The influence of audit firm specialization on analysts' forecast errors. Auditing: A Journal of Practice & Theory 27(2): 109-136 .

Pearce, J. L., W. B. Stevenson and J. L. Perry. 1985. Managerial compensation based on organizational performance: A time series analysis of the effects of merit pay. The Academy of Management Journal 28(2): 261-278. (JSTOR link).

Peat, M. 2007. Factors affecting the probability of bankruptcy: A managerial decision based approach. Abacus 43(3): 303-324.

Peecher, M. E. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 169-173. (JSTOR link).

Peek, E., R. Cuijpers and W. Buijink. 2010. Creditors' and shareholders reporting demands in public versus private firms: Evidence from Europe. Contemporary Accounting Research 27(1): 49-91.

Peloubet, L. G. 1925. How to Read a Financial Statement. Journal of Accountancy (November): 388-389.

Penman, S. 2016. Valuation: Accounting for risk and the expected return. Abacus 52(1): 106-130.

Penman, S. and F. Reggiani. 2013. Returns to buying earnings and book value: Accounting for growth and risk. Review of Accounting Studies 18(4): 1021-1049.

Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research (Spring): 132-160. (JSTOR link).

Penman, S. H. 1984. Abnormal returns to investment strategies based on the timing of earnings reports. Journal of Accounting and Economics (December): 165-183.

Penman, S. H. 1992. Financial statement information and the pricing of earnings changes. The Accounting Review (July): 563-577. (JSTOR link).

Penman, S. H. 1996. The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth. Journal of Accounting Research (Autumn): 235-259. (JSTOR link).

Penman, S. H. 2005. Discussion of “On accounting-based valuation formulae” and “Expected EPS and EPS growth as determinants of value”. Review of Accounting Studies 10(2-3): 367-378.

Penman, S. H. 2010. Financial forecasting, risk and valuation: Accounting for the future. Abacus 46(2): 211-228.

Penman, S. H. and T. Sougiannis. 1997. The dividend displacement property and the substitution of anticipated earnings for dividends in equity valuation. The Accounting Review (January): 1-21. (JSTOR link).

Penman, S. H. and Xiao-Jun Zhang. 2002. Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review (April): 237-264. (JSTOR link).

Penman, S. H., S. A. Richardson and I. Tuna. 2007. The book-to-price effect in stock returns: Accounting for leverage. Journal of Accounting Research (May): 427-467. (JSTOR link).

Pennington, R. and B. Tuttle. 2009. Managing impressions using distorted graphs of income and earnings per share: The role of memory. International Journal of Accounting Information Systems 10(1): 25-45.

Pennington, R. R. and A. S. Kelton. 2016. How much is enough? An investigation of nonprofessional investors information search and stopping rule use. International Journal of Accounting Information Systems (21): 47-62.

Perreault, S. 2015. Does disclosure of D&O liability insurance policies influence investor perceptions of earnings management? Journal of Forensic & Investigative Accounting 7(1): 83-109.

Perry, S. E. and T. H. Williams. 1994. Earnings management preceding management buyout offers. Journal of Accounting and Economics (September): 157-179.

Petacchi, R. 2015. Information asymmetry and capital structure: Evidence from regulation FD. Journal of Accounting and Economics (April-May): 143-162.

Peterson, C. A., J. A. Millar and J. N. Rimbey. 1996. The economic consequences of accounting for stock splits and large stock dividends. The Accounting Review (April): 241-253. (JSTOR link).

Petri, E. and H. Shawky. 1983. Cash distributions of inflationary gains. Abacus 19(1): 56-63.

Petroni, K. R., S. G. Ryan and J. M. Wahlen. 2000. Discretionary and non-discretionary revisions of loss reserves by property-casualty insurers: Differential implications for future profitability, risk and market value. Review of Accounting Studies 5(2): 95-125.

Pfeiffer, G. M. and T. W. Shields. 2015. Performance-based compensation and firm value - Experimental evidence. Accounting Horizons (December): 777-798.

Pfeiffer, R. J. Jr. and P. T. Elgers. 1999. Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals. Journal of Accounting Research (Spring): 239-247. (JSTOR link).

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