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Capital Markets Bibliography T-Z

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

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Tadesse, A. F. and U. S. Murthy. 2018. Nonprofessional investor perceptions of the partial remediation of IT and non-IT control weaknesses: An experimental investigation. International Journal of Accounting Information Systems (28): 14-30.

Taffler, R. J., J. Lu and A. Kausar. 2004. In denial? Stock market underreaction to going-concern audit report disclosures. Journal of Accounting and Economics (December): 263-296.

Taleb, N. N. 2001. Fooled by Randomness: The Hidden Role of Chance in the Markets and in Life. Texere.

Taleb, N. N. 2008. Fooled by Randomness: The Hidden Role of Chance in the Markets and in Life. Second Updated Edition. Random House.

Taleb, N. N. 2010. The Black Swan: The Impact of the Highly Improbable. Second Edition. Random House.

Talley, P. L. 1993. The Savings and Loan Crisis: An Annotated Bibliography. Greenwood Press.

Tam, O. K. 1995. Corporate governance in China’s listed companies. Corporate Governance: An International Review 3(1): 21-29.

Tam, O. K. 2000. Models of corporate governance for Chinese companies. Corporate Governance: An International Review 8(1): 52-64.

Tama-Sweet, I. 2014. Changes in earnings announcement tone and insider sales. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 276-282.

Tan, C. E. L. and S. M. Young. 2015. An analysis of "little r" restatements. Accounting Horizons (September): 667-693.

Tan, C. E. L. and S. M. Young. 2016. Share repurchase choice and executive pension compensation. Journal of Management Accounting Research 28(1): 127-149.

Tan, H., R. Duh, S. Chiu and S. Li. 2016. Does an asset management firm's stock holding made in response to buy-side analysts' prior recommendations induce subsequent forecast optimism? Behavioral Research In Accounting 28(2): 55-68.

Tan, H., R. Libby and J. E. Hunton. 2002. Analysts' reactions to earnings preannouncement strategies. Journal of Accounting Research (March): 223-246. (JSTOR link).

Tan, H., R. Libby and J. E. Hunton. 2010. When do analysts adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. Contemporary Accounting Research 27(1): 187-208. (Retracted).

Tan, H. T., R. Libby and J. E. Hunton. 2015. When do analysis adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. This articles corrects: Retracted: 2010. When do analysts adjust for biases in management guidance? Effects of guidance track record and analysts' incentives. Contemporary Accounting Research 27(1): 187-208. Contemporary Accounting Research 32(1): 1-2.

Tan, S. and L. Koonce. 2011. Investors' reactions to retractions and corrections of management earnings forecasts. Accounting, Organizations and Society 36(6): 382-397.

Tan, Z. 2014. The construction of calculative expertise: The integration of corporate governance into investment analyses by sell-side financial analysts. Accounting, Organizations and Society 39(5): 362-384.

Tang, M., P. Zarowin and L. Zhang. 2015. How do analysts interpret management range forecasts? Accounting, Organizations and Society (42): 48-66.

Tang, W. W. 2011. Isolating the effect of disclosure on information risk. Journal of Accounting and Economics (June): 81-99.

Tanyi, P. N. and K. C. Roland. 2017. Market reaction to auditor ratification vote tally. Accounting Horizons (March): 141-157.

Taplin, R. H. 2003. Harmony, statistical inference with the Herfindahl H index and C index. Abacus 39(1): 82-94.

Taplin, R. H. 2017. Measuring the comparability of company accounts conditionally: A research note. Abacus 53(4): 527-542.

Tas, L. G. 1992. Measuring international harmonization and standardization: A comment. Abacus 28(2): 211-216.

Tasker, S. C. 1998. Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure. Review of Accounting Studies 3(1-2): 137-167.

Taussig, R. A. and S. L. Hayes, III. 1968. Cash take-overs and accounting valuations. The Accounting Review (January): 68-74. (JSTOR link).

Tay, J. S. W. and R. H. Parker. 1990. Measuring international harmonization and standardization. Abacus 26(1): 71-88.

Tay, J. S. and R. H. Parker. 1992. Measuring international harmonization and standardization: A reply. Abacus 28(2): 217-220.

Taylor, D. J. and R. E. Verrecchia. 2015. Delegated trade and the pricing of public and private information. Journal of Accounting and Economics (November-December): 8-32.

Taylor, H. M. 1967. Evaluating a call option and optimal timing strategy in the stock market. Management Science (September): 111-120. (JSTOR link).

Taylor, J. R. 1941. Some antecedents of the Securities and Exchange Commission. The Accounting Review (June): 188-196. (JSTOR link).

Taylor, T. C. 1976. A comment on Smith's 'One type of security'. Abacus 12(2): 166-167.

Taylor, W. G. L. 1907. Over-capitalization should be against the rules of the financial game. Journal of Accountancy (September): 336-341.

Taylor, W. M. and J. J. Weygandt. 1982. Accounting for stock-based awards using the minimum value method. Journal of Accounting Research (Part I, Autumn): 497-502. (JSTOR link).

Teets, W. 1992. The association between stock market responses to earnings announcements and regulation of electric utilities. Journal of Accounting Research (Autumn): 274-285. (JSTOR link).

Teets, W. R. and C. E. Wasley. 1996. Estimating earnings response coefficients: Pooled versus firm-specific models. Journal of Accounting and Economics (June): 279-295.

Tehranian, H. and J. F. Waegelein. 1985. Market reaction to short-term executive compensation plan adoption. Journal of Accounting and Economics (April): 131-144.

Teichmann, M. 1907. Sound reasons for lower prices of street railway securities. Journal of Accountancy (June): 89-90.

Teoh, S. H. 1992. Auditor independence, dismissal threats, and the market reaction to auditor switches. Journal of Accounting Research (Spring): 1-23. (JSTOR link).

Teoh, S. H. and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review (April): 346-366. (JSTOR link).

Teoh, S. H., T. J. Wong and G. R. Rao. 1998. Are accruals during initial public offerings opportunistic? Review of Accounting Studies 3(1-2): 175-208.

Thakkar, R. B. 1978. The association between market-determined and accounting-determined risk measures: A note. Journal of Accounting Research (Spring): 215-223. (JSTOR link).

The CPA Journal. 2016. How investors judge sustainability information. The CPA Journal (June): 36-38.

The CPA Journal. 2016. Listening to users on transition issues, non-GAAP measures, and disclosures. The CPA Journal (July): 28-33.

The CPA Journal. 2016. Making financial reporting more responsive to users' needs. The CPA Journal (July): 26.

Theobald, M. 1985. Exclusion period and market model parameter nonstationarities in the price reaction studies. Contemporary Accounting Research 2(1): 1-22.

Theobald, M. 1985. Periode d'exclusion et parametres non-stationnaires d'un modele de marche dans des etudes de reactions des prix. Contemporary Accounting Research 2(1): 23-45.

Thevenot, M. 2012. The factors affecting illegal insider trading in firms with violations of GAAP. Journal of Accounting and Economics (February-April): 375-390.

Thomas, E. S. 1917. Determination of income rate on unusual serial bonds. Journal of Accountancy (August): 105-111.

Thomas, J. A. 1930. The investment trusts in America - A three-year record. Harvard Business Review (October): 78-88.

Thomas, J. K. 2003. Discussion of “Post-earnings announcement drift and market participants' information processing biases”. Review of Accounting Studies 8(2-3): 347-353.

Thomas, J. K. and H. Zhang. 2002. Inventory changes and future returns. Review of Accounting Studies 7(2-3): 163-187.

Thomas, W. B. 1999. A test of the market's mispricing of domestic and foreign earnings. Journal of Accounting and Economics 28(3)(December): 243-267.

Thompson, J. E. 2008. Early books on investing at the dawn of modern business in America. The Accounting Historians Journal 35(1): 83-110. (JSTOR link).

Thompson, R. 1986. Comment on "Standard setting and security returns: A time series analysis of FAS No. 8 events". Contemporary Accounting Research 3(1): 242-250.

Thompson, R. B. II, C. Olsen and J. R. Dietrich. 1987. Attributes of news about firms: An analysis of firm-specific news reported in the Wall Street Journal Index. Journal of Accounting Research (Autumn): 245-274. (JSTOR link).

Thompson, R. B. II, C. Olsen and J. R. Dietrich. 1988. The influence of estimation period news events on standardized market model prediction errors. The Accounting Review (July): 448-471. (JSTOR link).

Thompson, W. A. 1906. Guaranteed stock. Journal of Accountancy (November): 53-54.

Thornton, D. B. 1988. Discussion of “On interim information and the information content of firm earnings: A state variable approach”. Contemporary Accounting Research 4(2): 470-484.

Thornton, F. W. 1925. Investments. Journal of Accountancy (November): 329-336.

Tian, X., G. F. Udell and X. Yu. 2016. Disciplining monitors: When venture capitalists fail to prevent fraud by their IPO firms. Journal of Accounting and Economics (April-May): 526-544.

Tian, Y. and H. Zhou. 2015. From bottom line to consumers' mind: The framing effects of accounting information. Accounting, Organizations and Society (43): 56-66.

Tinic, S. M. 1990. A perspective on the stock market's fixation on accounting numbers. The Accounting Review (October): 781-796. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Titman, S. and B. Trueman. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics (June): 159-172.

Tondkar, R. H., S. Peng and C. Hodgdon. 2003. The Chinese Securities Regulatory Commission and the regulation of capital markets in China. Advances in International Accounting 16: 153-174.

Tong, Y. H. and B. Miao. 2011. Are dividends associated with the quality of earnings? Accounting Horizons (March): 183-205.

Treynor, J. L. 1972. Discussion of changes in accounting techniques and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 42-44. (JSTOR link).

Treynor, J. L. 1978. Discussion of on the association between net monetary position and equity security prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 146-147. (JSTOR link).

Tribunella, T. and H. Tribunella. 2010. Using XBRL to analyze financial statements. The CPA Journal (March): 69-72.

Trueman, B. 1986. Why do managers voluntarily release earnings forecasts? Journal of Accounting and Economics (March): 53-71.

Trueman, B. 1990. Theories of earnings-announcement timing. Journal of Accounting and Economics (October): 285-301.

Trueman, B. 1997. Managerial disclosures and shareholder litigation. Review of Accounting Studies 2(2): 181-199.

Trueman, B. 1990. On the incentives for security analysts to revise their earnings forecasts. Contemporary Accounting Research 7(1): 203-222.

Trueman, B., M. H. F. Wong and X. Zhang. 2000. The eyeballs have it: Searching for the value in internet stocks. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 137-162. (JSTOR link).

Trueman, B., M. H. F. Wong and X. Zhang. 2001. Back to basics: Forecasting the revenues of internet firms. Review of Accounting Studies 6(2-3): 305-329.

Trueman, B., M. H. F. Wong and X. Zhang. 2003. Anomalous stock returns around internet firms’ earnings announcements. Journal of Accounting and Economics (January): 249-271.

Truong, C. and C. Corrado. 2014. Options trading volume and stock price response to earnings announcements. Review of Accounting Studies 19(1): 161-209.

Tsang, E. W. K. and P. S. L. Yip. 2007. Economic distance and the survival of foreign direct investment. The Academy of Management Journal 50(5): 1156-1168. (JSTOR link).

Tsay, B. 1989. Speeding up securities transactions with EDI. Management Accounting (August): 43-47.

Tse, S. 1986. Intra-year trends in the degree of association between accounting numbers and security prices. The Accounting Review (July): 475-497. (JSTOR link).

Tse, S. 1989. Attributes of industry, industry segment and firm-specific information in security valuation. Contemporary Accounting Research 5(2): 592-614.

Tse, S. and J. W. Tucker. 2010. Within-industry timing of earnings warnings: Do managers herd? Review of Accounting Studies 15(4): 879-914.

Tucker, J. J. III. 1985. The role of stock dividends in defining income, developing capital market research and exploring the economic consequences of accounting policy. The Accounting Historians Journal 12(2): 73-94. (JSTOR link).

Tucker, J. W. 2015. The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015). Accounting, Organizations and Society (46): 39-43.

Tucker, J. W. and P. A. Zarowin. 2006. Does income smoothing improve earnings informativeness? The Accounting Review (January): 251-270. (JSTOR link).

Tung, S. and J. Crowe. 1993. Expectation formation and financial ratio adjustment processes: A comment and an extension. The Accounting Review (October): 942-952. (JSTOR link).

Tutticci, I, G. Krishnan and M. Percy. 2007. The role of external monitoring in firm valuation: The case of R&D capitalization. Journal of International Accounting Research 6(2): 83-107.

Tuttle, B., M. Coller and F. G. Burton. 1997. An examination of market efficiency: Information order effects in a laboratory market. Accounting, Organizations and Society 22(1): 89-103.

Utama, S. and W. M. Cready. 1997. Institutional ownership, differential predisclosure precision and trading volume at announcement dates. Journal of Accounting and Economics (15 December): 129-150.

Vafeas, N., A. Vlittis, P. Katranis and K. Ockree. 2003. Earnings management around share repurchases: A note. Abacus 39(2): 262-272.

Van Rinsum, M. 2015. Discussion of "Managers' discretionary adjustments: The influence of uncontrollable events and compensation interdependence". Contemporary Accounting Research 32(1): 160-168.

VanDenburgh, W. M. 2013. Advising individuals on hedge fund investments. The CPA Journal (September): 36-43.

VanDenburgh, W. M. and P. J. Harmelink. 2014. Implications of investments in equities versus treasuries. The CPA Journal (September): 6-11.

VanDenburgh, W. M., P. J. Harmelink and E. M. Werner. 2010. Reevaluating state-specific Muni bond funds. The CPA Journal (February): 56-61.

Vasvari, F. P. 2012. Discussion of "Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism". Review of Accounting Studies 17(3): 739-748.

Venezia, I. 2012. Discussion of "Value investing in credit markets". Review of Accounting Studies 17(3): 610-611.

Venkatachalam, M. 1996. Value-relevance of banks' derivatives disclosures. Journal of Accounting and Economics (August-December): 327-355.

Venkatachalam, M. 1999. Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics (January): 313-318.

Venkatachalam, M. 2000. Discussion of corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 203-207. (JSTOR link).

Vent, G. A. and C. Birk. 1993. Insider trading and accounting reform: The Comstock case. The Accounting Historians Journal 20(2): 67-82. (JSTOR link).

Venter, E. R., D. Emanuel and S. F. Cahan. 2014. The value relevance of mandatory non-GAAP earnings. Abacus 50(1): 1-24.

Verdi, R. S. 2012. Discussion of "Financial reporting frequency, information asymmetry, and the cost of equity". Journal of Accounting and Economics (October-December): 150-153.

Verrecchia, R. E. 1979. On the theory of market information efficiency. Journal of Accounting and Economics (March): 77-90.

Verrecchia, R. E. 1980. The rapidity of price adjustments to information. Journal of Accounting and Economics (March): 63-92.

Verrecchia, R. E. 1981. On the relationship between volume reaction and consensus of investors: Implications for interpreting tests of information content. Journal of Accounting Research (Spring): 271-283. (JSTOR link).

Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics (5): 179-194 .

Verrecchia, R. E. 1986. Managerial discretion in the choice among financial reporting alternatives. Journal of Accounting and Economics (October): 175-195.

Verrecchia, R. E. 1989. Discussion of "Trading volume theories and their implications for empirical information content studies". Contemporary Accounting Research 6(1): 266-268.

Verrecchia, R. E. 1990. Endogenous proprietary costs through firm interdependence. Journal of Accounting and Economics (January): 245-250.

Verrecchia, R. E. 1990. Information quality and discretionary disclosure. Journal of Accounting and Economics (March): 365-380.

Verrecchia, R. E. 1993. How do we assess a model of price and volume? The Accounting Review (October): 870-873. (JSTOR link).

Verrecchia, R. E. 1999. Disclosure and the cost of capital: A discussion. Journal of Accounting and Economics (January): 271-283.

Verrecchia, R. E. 2001. Essays on disclosure. Journal of Accounting and Economics (December): 97-180.

Verrecchia, R. E. 2012. The role of capital market settings in disclosure policy. Accounting Horizons (June): 385-387.

Verrecchia, R. E. and J. Weber. 2006. Redacted disclosure. Journal of Accounting Research (September): 791-814. (JSTOR link).

Verriest, A. J. M. 2014. Auditor governance, institutions and analyst forecast properties: International evidence. Journal of International Accounting Research 13(1): 1-32.

Vickrey, D. and C. Bettis. 2001. Clarification and extension of Beaver's definitions of market informational efficiency: A note. Abacus 37(2): 166-176.

Vigeland, R. L. 1981. The market reaction to Statement of Financial Accounting Standards No. 2. The Accounting Review (April): 309-325. (JSTOR link).

Vigeland, R. L. 1982. Dilution of earnings per share in an option pricing framework. The Accounting Review (April): 348-357. (JSTOR link).

Viger, C., R. Belzile and A. A. Anandarajan. 2008. Disclosure versus recognition of stock option compensation: Effect on the credit decisions of loan officers. Behavioral Research In Accounting 20(1): 93-113.

Vincent, L. 1999. The information content of funds from operations (FFO) for real estate investment trusts (REITs). Journal of Accounting and Economics (January): 69-104.

Vollmer, H., A. Mennicken and A. Preda. 2009. Tracking the numbers: Across accounting and finance, organizations and markets. Accounting, Organizations and Society 34(5): 619-637 .

Wagenhofer, A. 2010. Discussion of "Signaling firm value to active investors". Review of Accounting Studies 15(3): 620-628.

Wagenhofer, A. 2011. Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 228-234.

Wahlen, J. M. 1994. The nature of information in commercial bank loan loss disclosures. The Accounting Review (July): 455-478. (JSTOR link).

Wahlen, J. M. 2001. Discussion of: “Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flow and development?” Review of Accounting Studies 6(2-3): 221-228.

Wahlen, J. M. 2015. Discussion of "The effects of norms on investor reactions to derivative use." Contemporary Accounting Research 32(4): 1555-1559.

Wahlen, J. M. and M. M. Wieland. 2011. Can financial statement analysis beat consensus analysts' recommendations? Review of Accounting Studies 16(1): 89-115.

Walker, R. G. 2009. Discussion of Lev, Radhakrishnan and Zhang. Abacus 45(3): 299-311.

Wall, J. and T. J. Fogarty. 2016. Foxes in the henhouse: An exploratory inquiry into financial markets fraud. Journal of Forensic & Investigative Accounting 8(1): 120-139.

Wallace, W. A. 1984. The effects of delays by accounting policy-setters in reconciling the accounting treatment of stock options and stock appreciation rights. The Accounting Review (April): 325-341. (JSTOR link).

Waller, T. C. 1976. Accounting for stock options. Management Accounting (December): 29-31, 34.

Walther, B. R. 1997. Investor sophistication and market earnings expectations. Journal of Accounting Research (Autumn): 157-179. (JSTOR link).

Walther, B. R. 2004. Discussion of information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 197-205. (JSTOR link).

Walther, B. R. and R. H. Willis. 2013. Do investor expectations affect sell-side analysts' forecast bias and forecast accuracy? Review of Accounting Studies 18(1): 207-227.

Walther, L. M. 1993. A case for required public forecasts. Management Accounting (March): 46-49.

Walton, S. and M. H. Rose. 1916. Capital stock with no par value. Journal of Accountancy (April): 294-297.

Walton, S., G. C. Hill, H. B. L., J. L. W. and S. C. B. 1916. Lost cheques, settlement with creditors, safety razor problem, sinking funds, stock sold at a discount, overdrafts of officers, and redeeming stock. Journal of Accountancy (March): 231-238.

Wang, D. 2006. Founding family ownership and earnings quality. Journal of Accounting Research (June): 619-656. (JSTOR link).

Wang, L. and A. Pervaiz. 2007. Information technology capability: Firm valuation, earnings uncertainty, and forecast accuracy. Journal of Information Systems (Fall): 27-48.

Wang, T. and J. Seng. 2014. Mandatory adoption of XBRL and foreign institutional investors' holdings: Evidence from China. Journal of Information Systems (Fall): 127-147.

Wang, X., D. Manry and S. Wandler. 2011. The impact of government ownership on dividend policy in China. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 366-372.

Wanger, R. 1970. Discussion of on the usefulness of financial accounting information to security analysts. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 55-61. (JSTOR link).

Warfield, T. D., J. J. Wild and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics (July): 61-91.

Warner, J. B. 1985. Stock market reaction to management incentive plan adoption: An overview. Journal of Accounting and Economics (April): 145-149.

Wasan, S. and J. P. Boone. 2010. Do accruals exacerbate information asymmetry in the market? Advances in Accounting: Incorporating Advances in International Accounting 26(1): 66-78.

Wasley, C. E. and J. S. Wu. 2006. Why do managers voluntarily issue cash flow forecasts? Journal of Accounting Research (May): 389-429. (JSTOR link).

Wasley, C. E. and T. J. Linsmeier. 1992. A further examination of the economic consequences of SFAS No. 2. Journal of Accounting Research (Spring): 156-164. (JSTOR link).

Watts, R. L. 1971. Discussion of a statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 193-195. (JSTOR link).

Watts, R. L. 1978. Discussion of on the association between net monetary position and equity security prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 148-153. (JSTOR link).

Watts, R. L. and J. L. Zimmerman. 1980. On the irrelevance of replacement cost disclosures for security prices. Journal of Accounting and Economics (August): 95-106.

Waymire, G. 1984. Additional evidence on the information content of management earnings forecasts. Journal of Accounting Research (Autumn): 703-718. (JSTOR link).

Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research (Spring): 268-295. (JSTOR link).

Waymire, G. 1986. Additional evidence on the accuracy of analyst forecasts before and after voluntary management earnings forecasts. The Accounting Review (January): 129-142. (JSTOR link).

Waymire, G. 1988. Discussion of write-offs as accounting procedures to manage perceptions. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 120-126. (JSTOR link).

Waymire, G. and G. Pownall. 1983. Some evidence on potential effects of contemporaneous earnings disclosures in tests of capital market effects associated with FASB exposure draft No. 19. Journal of Accounting Research (Autumn): 629-643. (JSTOR link).

Weber, J. 2006. Discussion of the effects of corporate governance on firms’ credit ratings. Journal of Accounting and Economics (October): 245-254.

Weber, J. P. 2004. Shareholder wealth effects of pooling-of-interests accounting: Evidence from the SEC's restriction on share repurchases following pooling transactions. Journal of Accounting and Economics (February): 39-57.

Wei, X., X. Xiao and Y. Zhou. 2015. Investor heterogeneity, auditor choice, and information signaling. Auditing: A Journal of Practice & Theory 34(3): 113-138.

Weill, P., T. W. Malone and T. G. Apel. 2011. The business models investors prefer. MIT Sloan Management Review (Summer): 17-19.

Weingartner, H. M. 1967. Optimal timing of bond refunding. Management Science (March): 511-524. (JSTOR link).

Weisbach, M. S. 1993. Corporate governance and hostile takeovers. Journal of Accounting and Economics (January-July): 199-208.

Weiss, D. 2011. Discussion of: Examining shareholder value creation over CEO tenure: A new approach to testing effectiveness of executive compensation. Journal of Management Accounting Research (23): 29-36.

Weiss, I. S. 2002. Discussion of “An empirical examination of tax factors and mutual funds' stock sales decisions”. Review of Accounting Studies 7(2-3): 343-347.

Weiss, W. F. 1916. Dividends and the new income tax law. Journal of Accountancy (November): 343-352.

Welbourne, T. M. and A. O. Andrews. 1996. Predicting the performance of initial public offerings: Should human resource management be in the equation? The Academy of Management Journal 39(4): 891-919. (JSTOR link).

Welch, P. R. 1984. A generalized distributed lag model for predicting quarterly earnings. Journal of Accounting Research (Autumn): 744-757. (JSTOR link).

Welsch, G. A. 1954. Serial bond redemption-bonds outstanding and dollar-period methods. The Accounting Review (October): 689-691. (JSTOR link).

Welsch, G. A. 1966. Discussion of the predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 40-43. (JSTOR link).

Wen, Y., K. Rwegasira and J. Bilderbeek. 2002. Corporate governance and capital structure decisions of the Chinese listed firms. Corporate Governance: An International Review 10(2): 75-83.

Wescott, S. H. 1984. Accounting numbers and socioeconomic variables as predictors of municipal general obligation bond ratings. Journal of Accounting Research (Spring): 412-423. (JSTOR link).

West, R. N. and J. A. Girardi. 1998. Executing a successful spin-off and IPO transaction. Management Accounting (February): 20-24, 26.

West, R. R. 1970. An alternative approach to predicting corporate bond ratings. Journal of Accounting Research (Spring): 118-125. (JSTOR link).

Weston, F. T. 1971. Discussion of the influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 168-171. (JSTOR link).

Westphal, J. D. and E. J. Zajac. 1997. Defections from the inner circle: Social exchange, reciprocity, and the diffusion of board independence in U.S. corporations. Administrative Science Quarterly 42(1): 161-183. (JSTOR link).

Westphal, J. D. and E. J. Zajac. 1998. The symbolic management of stockholders: Corporate governance reforms and shareholder reactions. Administrative Science Quarterly 43(1): 127-153. (JSTOR link).

Westphal, J. D. and E. J. Zajac. 2001. Decoupling policy from practice: The case of stock repurchase programs. Administrative Science Quarterly 46(2): 202-228. (JSTOR link).

Westphal, J. D. and M. K. Bednar. 2008. The pacification of international investors. Administrative Science Quarterly 53(1): 29-72. (JSTOR link).

Westwick, C. A. 1966. A graphical treatment of gearing. Journal of Accounting Research (Autumn): 239-244. Gearing is financial leverage. (JSTOR link).

Weygandt, J. J. 1977. Valuation of stock option contracts. The Accounting Review (January): 40-51. (JSTOR link).

Whaley, R. E., J. K. Cheung. 1982. Anticipation of quarterly earnings announcements: A test of option market efficiency. Journal of Accounting and Economics (October): 57-83.

Wheatley, C. M., D. Manry and S. L. Tiras. 2001. What price credibility: Is the release of quarterly financial reports delayed by timely reviews? Journal of Forensic Accounting (2): 43-66.

White, G. E. 1972. Effects of discretionary accounting policy on variable and declining performance trends. Journal of Accounting Research (Autumn): 351-358. (JSTOR link).

Whitehead, R. H. 1920. Treasury stock. Journal of Accountancy (July): 49-53.

Whitehurst, F. D. 1970. The predictability of investor cash return from historical income trends of common stocks. The Accounting Review (July): 553-564. (JSTOR link).

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