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Capital Markets Bibliography T-Z

A-B  |  C-D  |  E-G  |  H-K  |  L-M  |  N-S  |  T-Z

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

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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. and D. Mayorga. 2020. Investors' interpretations of imprecise standards and their perceptions of earnings management by reputable companies. Behavioral Research In Accounting 32(2): 103-122.

Tan, H. and F. Yeo. 2023. You have been forewarned! The effects of risk management disclosures and disclosure tone on investors' judgments. Accounting, Organizations and Society (105): 101400.

Tan, H. and Y. Yu. 2018. Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports. The Accounting Review (November): 331-355.

Tan, H., E. Y. Wang and B. Zhou. 2014. When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments. Journal of Accounting Research (March): 273-302.

Tan, H., E. Y. Wang and B. Zhou. 2015. How does readability influence investors' judgments? Consistency of benchmark performance matters. The Accounting Review (January): 371-393.

Tan, H., E. Y. Wang and G. Yoo. 2019. Who likes jargon? The joint effect of jargon type and industry knowledge on investors' judgments. Journal of Accounting and Economics (April-May): 416-437.

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.

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., S. Wang and M. Welker. 2011. Analyst following and forecast accuracy after mandated IFRS adoptions. Journal of Accounting Research (December): 1307-1357.

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. 2022. Moderating effect of error source on the continued influence of retracted disclosure on individual investors' judgements. Abacus 58(4): 742-758.

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, F., C. K. Eller and S. J. Cereola. 2021. How do reporting frequency and analysts perceptions of real activities manipulation (RAM) influence managers' RAM behavior? Journal of Information Systems (Summer): 77-90.

Tang, M. and S. Venkataraman. 2018. How patterns of past guidance provision affect investor judgments: The joint effect of guidance frequency and guidance pattern consistency. The Accounting Review (May): 327-348.

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.

Tanyi, P. N., D. V. Rama and K. Raghunandan. 2021. Auditor tenure disclosure and shareholder ratification voting. Accounting Horizons (December): 167-190.

Tanyi, P. N., D. V. Rama, K. Raghunandan and G. W. Martin. 2020. Shareholder dissatisfaction and subsequent audit outcomes. Accounting Horizons (December): 181-200.

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.

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, E. Z. and J. Riley. 2017. Leveling the playing field for less-sophisticated non-professional investors: Does plain English matter? Journal of Capital Market Studies 1(1): 36-57.

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

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

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.

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

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.

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

Teoh, S. H. and Y. Zhang. 2011. Data truncation bias, loss firms, and accounting anomalies. The Accounting Review (July): 1445-1475.

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.

Thayer, J. 2011. 2009 American Accounting Association competitive manuscript award winner: Determinants of investors' information acquisition: Credibility and confirmation. The Accounting Review (January): 1-22.

The Accounting Review. 2017. IA1. Rating performance - Comparison to prior work. The Accounting Review (July): 2-16.

The Accounting Review. 2017. IA2. Rating performance - S&P/Moody's versus Fitch. The Accounting Review (July): 17-22.

The Accounting Review. 2017. IA4. Robustness test - Usage of accounting information. The Accounting Review (July): 23-25.

The Accounting Review. 2017. IA5. Debt contracting - Analysis of other contract terms. The Accounting Review (July): 26-28.

The Accounting Review. 2017. IA6. Debt pricing - Levels-based CDS value-relevance tests. The Accounting Review (July): 29-31.

The Accounting Review. 2017. IA7. Debt pricing - Changes-based CDS value-relevance tests. The Accounting Review (July): 32-35.

The Accounting Review. 2017. IA8. Analysis of CRA news coverage. The Accounting Review (July): 36-38.

The Accounting Review. 2017. IA9. References not in the main paper. The Accounting Review (July): 39.

The Accounting Review. 2017. Internet appendix. The Accounting Review (November): 55-63.

The Accounting Review. 2017. Online appendix B: Examples of analyst portfolio choices as the costs and benefits of coverage vary. The Accounting Review (November): 1-4.

The Accounting Review. 2018. Online appendix for "Frequent financial reporting and managerial myopia". The Accounting Review (March): 1-7.

The Accounting Review. 2018. The online appendix of "Strategic disclosures of litigation loss contingencies when customer-supplier relationships are at risk". The Accounting Review (March): 1-12.

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.

Theeke, M., F. Polidoro, Jr. and J. W. Fredrickson. 2018. Path-dependent routines in the evaluation of novelty: The effects of innovators' new knowledge use on brokerage firms' coverage. Administrative Science Quarterly 63(4): 910-942.

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.

Thielemann, F. 2018. The predictive ability of A&Ps core earnings: An in-sample, out-of-sample estimation approach. Management Accounting Quarterly (Spring): 20-27.

Thielemann, F. and T. Dinh. 2019. Non-GAAP earnings disclosures around regulation G.- The case of "implicit non-GAAP reporting." Advances in Accounting: Incorporating Advances in International Accounting (46): 100432.

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

Thomas, J. and F. Zhang. 2008. Overreaction to intra-industry information transfers? Journal of Accounting Research (September): 909-940.

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.

Thompson, J. E. 2011. The role of financial accounting in investing in 1870s America. The Accounting Historians Journal 38(1): 81-109.

Thompson, J. E. 2013. Railroad investing and the importance of financial accounting information in 1880s America. The Accounting Historians Journal 40(2): 55-89.

Thompson, J. E. 2017. Selecting railway investments in 1890s America. The Accounting Historians Journal 44(1): 77-93.

Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.

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.

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.

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

Thornock, J. 2013. The effect of dividend taxation on short selling and market quality. The Accounting Review (September): 1833-1856.

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. 2015. Does real-time reporting deter strategic disclosures by management? The impact of real-time reporting and event controllability on disclosure bunching. The Accounting Review (September): 2107-2139.

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. (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.

Towery, E. M. 2017. Unintended consequences of linking tax return disclosures to financial reporting for income taxes: Evidence from schedule UTP. The Accounting Review (September): 201-226.

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.

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.

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

Triki, A. 2019. Examining the effect of deception detection aids on investors' perceptions of disclosure credibility and willingness to invest. International Journal of Accounting Information Systems (33): 1-15.

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.

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, A., F. Xie and X. Xin. 2019. Foreign institutional investors and corporate voluntary disclosure around the world. The Accounting Review (September): 319-348.

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.

Tsao, S., H. Lu and E. C. Keung. 2018. Interim reporting frequency and the mispricing of accruals. Accounting Horizons (September): 29-47.

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.

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.

Tucker, J. W. 2007. Is openness penalized? Stock returns around earnings warnings. The Accounting Review (July): 1055-1087.

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.

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

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.

Twedt, B. 2016. Spreading the word: Price discovery and newswire dissemination of management earnings guidance. The Accounting Review (January): 317-346.

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.

Utke, S. 2019. The effect of shareholder-level taxes on organization form and stock ownership: Evidence from equity carve-outs of master limited partnerships. The Accounting Review (January): 327-351.

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

Van Buskirk, A. 2012. Discussion of Option prices leading equity prices: Do option traders have an information advantage? Journal of Accounting Research (May): 433-442.

Van Denburgh, W., R. De Laurell and R. B. Daniels. 2022. Regulatory concerns could dampen investor excitement for stable coins. The CPA Journal (July/August): 60-65.

Van Duin, S. R., H. C. Dekker, J. L. Wielhouwer and J. P. Mendoza. 2018. The tone from above: The effect of communicating a supportive regulatory strategy on reporting quality. Journal of Accounting Research (May): 467-519.

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

Van Witteloostuijn, A. 2010. Book review: This Time is Different: Eight Centuries of Financial Folly by C. M. Reinhart, K. S. Rogoff. Administrative Science Quarterly 55(3): 522-525.

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.

Veenman, D. 2012. Disclosures of insider purchases and the valuation implications of past earnings signals. The Accounting Review (January): 313-342.

Veenman, D. and P. Verwijmeren. 2018. Do investors fully unravel persistent pessimism in analysts' earnings forecasts? The Accounting Review (May): 349-377.

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.

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

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.

Vermeer, T. E., C. T. Edmonds and S. C. Asthana. 2014. Organizational form and accounting choice: Are nonprofit or for-profit managers more aggressive? The Accounting Review (September): 1867-1893.

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.

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.

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.

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

Versano, T. 2021. Silence can be golden: On the value of allowing managers to keep silent when information is soft. Journal of Accounting and Economics (April-May): 101399.

Versano, T. and B. Trueman. 2017. Expectations management. The Accounting Review (September): 227-246.

Verschoor, C. C. 2012. The Fraud Triangle: Fraudulent Executives, Complicit Auditors and Intolerable Public Injury by Allan Littman. The Accounting Review (January): 352-356.

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.

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

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.

Vorst, P. 2016. Real earnings management and long-term operating performance: The role of reversals in discretionary investment cuts. The Accounting Review (July): 1219-1256.

Vyas, D. 2011. The timeliness of accounting write-downs by U.S. financial institutions during the financial crisis of 2007-2008. Journal of Accounting Research (June): 823-860.

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.

Wagenhofer, A. 2014. Trading off costs and benefits of frequent financial reporting. Journal of Accounting Research (May): 389-401.

Wahab, S., K. Teitel and C. Smith. 2018. Overhead cost allocation and earnings manipulation between quarters. Management Accounting Quarterly (Spring): 1-10.

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

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, M. 2014. Book review: Financial Accounting and Equity Markets: The Selected Essays of Philip Brown by Philip Brown. The Accounting Review (May): 1179-1181.

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.

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

Wallis, M. 2023. Why do analysts use a zero forecast for other comprehensive income? Abacus 59(4): 1074-1115.

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