Management And Accounting Web

Capital Markets Bibliography A-B

A-B | C-D | E-GH-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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Abarbanell, J. and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts’ earnings forecasts. Journal of Accounting and Economics (December): 105-146.

Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31. (JSTOR link).

Abarbanell, J. and V. Bernard. 2000. Is the U.S. stock market myopic? Journal of Accounting Research (Autumn): 221-242. (JSTOR link).

Abarbanell, J. S. 1991. Do analysts' earnings forecasts incorporate information in prior stock price changes? Journal of Accounting and Economics (June): 147-165.

Abarbanell, J. S. and B. J. Bushee. 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research (Spring): 1-24. (JSTOR link).

Abarbanell, J. S. and B. J. Bushee. 1998. Abnormal returns to a fundamental analysis strategy. The Accounting Review (January): 19-45. (JSTOR link).

Abarbanell, J. S., W. N. Lanen and R. E. Verrecchia. 1995. Analysts' forecasts as proxies for investor beliefs in empirical research. Journal of Accounting and Economics (July): 31-60.

Abdel-Khalik, A. R. 1972. The efficient market hypothesis and accounting data: A point of view. The Accounting Review (October): 791-793. (JSTOR link).

Abdel-Khalik, A. R. 1973. [Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 151-162. (JSTOR link).

Abdel-Khalik, A. R. 1973. 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): 104-138. (JSTOR link).

Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296. (JSTOR link).

Abdel-Khalik, A. R. 1985. The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research (Autumn): 427-447. (JSTOR link).

Abdel-Khalik, A. R. 1986. A critique of "Market reactions to mandated interest capitalization." Contemporary Accounting Research 2(2): 242-251.

Abdel-Khalik, A. R. 1990. Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias. Contemporary Accounting Research 7(1): 142-172.

Abdel-Khalik, A. R. and B. B. Ajinkya. 1982. Returns to informational advantages: The case of analysts' forecast revisions. The Accounting Review (October): 661-680. (JSTOR link).

Abdel-Khalik, A. R. and J. C. McKeown. 1978. Understanding accounting changes in an efficient market: Evidence of differential reaction. The Accounting Review (October): 851-868. (JSTOR link).

Abdel-Khalik, A. R. and K. M. El-Sheshai. 1980. Information choice and utilization in an experiment on default prediction. Journal of Accounting Research (Autumn): 325-342. (JSTOR link).

Abdel-Khalik, A. R., C. Chi and D. Ghicas. 1987. Rationality of executive compensation schemes and real accounting changes. Contemporary Accounting Research 4(1): 32-60.

Abdolmohammadi, M., R. Simnett, J. C. Thibodeau and A. M. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons (December): 375-389.

Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 2(1): 1-44.

Abernathy, J. L., D. Herrmann, T. Kang and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earning forecasts. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 1-11.

Abhayawansa, S. and J. Guthrie. 2016. Does intellectual capital disclosure in analysts' reports vary by firm characteristics? Advances in Accounting: Incorporating Advances in International Accounting (35): 26-38.

Abolafia, M. Y. and M. Kilduff. 1988. Enacting market crisis: The social construction of a speculative bubble. Administrative Science Quarterly 33(2): 177-193. (JSTOR link).

Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.

Aboody, D. 1996. Recognition versus disclosure in the oil and gas industry. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 21-32. (JSTOR link).

Aboody, D. and R. Kasznik. 2008. Executive stock-based compensation and firms’ cash payout: The role of shareholders’ tax-related payout preferences. Review of Accounting Studies 13(2-3): 216-251.

Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986. (JSTOR link).

Aboody, D., J. Hughes and J. Liu. 2005. Earnings quality, insider trading, and cost of capital. Journal of Accounting Research (December): 651-673. (JSTOR link).

Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275. (JSTOR link).

Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.

Aboody, D., N. B. Johnson and R. Kasznik. 2010. Employee stock options and future firm performance: Evidence from option repricings. Journal of Accounting and Economics (May): 74-92 .

Aboody, D., R. Lehavy and B. Trueman. 2010. Limited attention and the earnings announcement returns of past stock market winners. Review of Accounting Studies 15(2): 317-344.

Abraham, S. and M. Bamber. 2017. The Q&A: Under surveillance. Accounting, Organizations and Society (58): 15-31.

Abrahamson, E. and C. Park. 1994. Concealment of negative organizational outcomes: An agency theory perspective. The Academy of Management Journal 37(5): 1302-1334. (JSTOR link).

AbuGhazaleh, N. M., A. Qasim and A. E. Haddad. 2012. Perceptions and attitudes toward corporate website presence and its use in investor relations in the Jordanian context. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 1-10.

Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42. (JSTOR link).

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626.

Acland, D. 1976. The effects of behavioral indicators on investor decisions: An exploratory study. Accounting, Organizations and Society 1(2 & 3): 133-142.

Adams, R. B. and D. Ferreira. 2008. Do directors perform for pay? Journal of Accounting and Economics (September): 154-171.

Adelopo, I. 2011. Voluntary disclosure practices amongst listed companies in Nigeria. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 338-345.

Affleck-Graves, J., C. M. Callahan and N. Chipalkatti. 2002. Earnings predictability, information asymmetry, and market liquidity. Journal of Accounting Research (June): 561-583. (JSTOR link).

Affleck-Graves, J., L. R. Davis and R. R. Mendenhall. 1990. Forecasts of earnings per share: Possible sources of analyst superiority and bias. Contemporary Accounting Research 6(2): 501-517.

Aggarwal, R., J. Cao and F. Chen. 2012. Information environment, dividend changes, and signaling: Evidence from ADR firms. Contemporary Accounting Research 29(2): 403-431.

Aharony, J. and S. Bar-Yosef. 1987. Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach. Contemporary Accounting Research 3(2): 430-444.

Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126. (JSTOR link).

Ahmed, A. S. 1994. Accounting earnings and future economic rents: An empirical analysis. Journal of Accounting and Economics (May): 377-400.

Ahmed, A. S. and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks' investment securities An empirical analysis. Journal of Accounting and Economics (September): 207-225.

Ahmed, A. S. and S. Duellman. 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of Accounting and Economics (July): 411-437.

Ahmed, A. S., B. K. Billings, R. M. Morton and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review (October): 867-890. (JSTOR link).

Ahmed, A. S., C. Takeda and S. Thomas. 1999. Bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects. Journal of Accounting and Economics (November): 1-25.

Ahmed, A. S., E. Kilic and G. J. Lobo. 2006. Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments. The Accounting Review (May): 567-588. (JSTOR link).

AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.

Aier, J. K. 2013. Insider trading in loss firms. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 12-26.

Aitken, M. and A. Frino. 1996. Asymmetry in stock returns following block trades on the Australian stock exchange: A note. Abacus 32(1): 54-61.

Aitken, M. and R. Czernkowski. 1991. Organizational change within the stockbroking industry: A contracting perspective. Abacus 27(2): 97-116.

Aitken, M., A. Frino and E. Jarnecic. 1997. Intraday returns and the frequency of trading at the ask on the Sydney futures exchange: A research note. Abacus 33(2): 228-235.

Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.

Ajinkya, B., S. Bhojraj and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research (June): 343-376. (JSTOR link).

Ajinkya, B. B. and M. J. Gift. 1984. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn): 425-444. (JSTOR link).

Ajinkya, B. B. and P. C. Jain. 1989. The behavior of daily stock market trading volume. Journal of Accounting and Economics (November): 331-359.

Ajinkya, B. B., R. K. Atiase and M. J. Gift. 1991. Volume of trading and the dispersion in financial analysts' earnings forecasts. The Accounting Review (April): 389-401. (JSTOR link).

Akbas, F., F. Meschke and M. B. Wintoki. 2016. Director networks and informed traders. Journal of Accounting and Economics (August): 1-23.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albrecht, W. S., L. L. Lookabill and J. C. McKeown. 1977. The time-series properties of annual earnings. Journal of Accounting Research (Autumn): 226-244. (JSTOR link).

Albrecht, W. S., O. Johnson, L. L. Lookabill and D. J. H. Watson. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A comment. The Accounting Review (July): 736-740. (JSTOR link).

Alciatore, M. L. 1993. New evidence on SFAS No. 69 and the components of the change in reserve value. The Accounting Review (July): 639-656. (JSTOR link).

Alcock, J. and E. Steiner. 2017. Unexpected inflation, capital structure, and real risk-adjusted firm performance. Abacus 53(2): 273-298.

Aldhizer, G. R. III., D. R. Martin and J. F. Cotter. 2009. Do markets react to required and voluntary disclosures associated with auditor realignments? Advances in Accounting: Incorporating Advances in International Accounting 25(1): 1-12.

Alex, D. 1992. Discussion of "The effects of line-of-business reporting on competition in oligopoly settings". Contemporary Accounting Research 9(1): 24-28.

Alexander, C. R., S. W. Bauguess, G. Bernile, Y. A. Lee and J. Marietta-Westberg. 2013. Economic effects of SOX Section 404 compliance: A corporate insider perspective. Journal of Accounting and Economics (November-December): 267-290.

Alexander, D. R., M. Falta and R. J. Willett. 2012. Using forecasting criteria to identify value relevance in the relationship between accounting numbers and market value. Abacus 48(3): 316-347.

Alexander, G. J. and R. A. Buchholz. 1978. Corporate social responsibility and stock market performance. The Academy of Management Journal 21(3): 479-486. (JSTOR link).

Alford, A. W. 1992. The effect of the set of comparable firms on the accuracy of the price-earnings valuation method. Journal of Accounting Research (Spring): 94-108. (JSTOR link).

Alford, A. W. and J. R. Boatsman. 1995. Predicting long-term stock return volatility: Implications for accounting and valuation of equity derivatives. The Accounting Review (October): 599-618. (JSTOR link).

Algert, P. 2013. Discussion of "The supraview of return predictive signals." Review of Accounting Studies 18(3): 731-733.

Ali, A. 1994. The incremental information content of earnings, working capital from operations, and cash flows. Journal of Accounting Research (Spring): 61-74. (JSTOR link).

Ali, A. and P. Zarowin. 1992. Permanent versus transitory components of annual earnings and estimation error in earnings response coefficients. Journal of Accounting and Economics (June-September): 249-264.

Ali, A. and P. Zarowin. 1992. The role of earnings levels in annual earnings-returns studies. Journal of Accounting Research (Autumn): 286-296. (JSTOR link).

Ali, A. and S. Kallapur. 2001. Securities price consequences of the Private Securities Litigation Reform Act of 1995 and related events. The Accounting Review (July): 431-460. (JSTOR link).

Ali, A., A. Klein and J. Rosenfeld. 1992. Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS. The Accounting Review (January): 183-198. (JSTOR link).

Ali, A., L. Hwang and M. A. Trombley. 2003. Residual-income-based valuation predicts future stock returns: Evidence on mispricing vs. risk explanations. The Accounting Review (April): 377-396. (JSTOR link).

Ali, A., S. Klasa and E. Yeung. 2014. Industry concentration and corporate disclosure policy. Journal of Accounting and Economics (November-December): 240-264.

Ali, A., S. Klasa and O. Z. Li. 2008. Institutional stakeholdings and better-informed traders at earnings announcements. Journal of Accounting and Economics (September): 47-61.

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Allen, E. J., C. R. Larson and R. G. Sloan. 2013. Accrual reversals, earnings and stock returns. Journal of Accounting and Economics (July): 113-129.

Allen, F. and E. Carletti. 2008. Mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 358-378.

Allen, S. and R. Ramanan. 1990. Earnings surprises and prior insider trading: Tests of joint informativeness. Contemporary Accounting Research 6(2): 518-543.

Alles, M. and R. Lundholm. 1993. On the optimality of public signals in the presence of private information. The Accounting Review (January): 93-112. (JSTOR link).

Altamuro, J., A. L. Beatty and J. Weber. 2005. The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin no. 101. The Accounting Review (April): 373-401. (JSTOR Link).

Altınkılıç, O. and R. S. Hansen. 2009. On the information role of stock recommendation revisions. Journal of Accounting and Economics (October): 17-36.

Altman, E. I. 1983. Multidimensional graphics and bankruptcy prediction: A comment. Journal of Accounting Research (Spring): 297-299. (JSTOR link).

Altschuler, D., G. Chen and J. Zhou. 2015. Anticipation of management forecasts and analysts' private information search. Review of Accounting Studies 20(2): 803-838.

Amel-Zadeh, A. and G. Meeks. 2013. Bank failure, mark-to-market and the financial crisis. Abacus 49(3): 308-339.

Amershi, A. H. and P. Cheng. 1988. Implementable equilibria in accounting contexts: An exploratory study. Contemporary Accounting Research 4(2): 515-563.

Amershi, A. H. and S. Sunder. 1987. Failure of stock prices to discipline managers in a rational expectations economy. Journal of Accounting Research (Autumn): 177-195. (JSTOR link).

Amerishi, A. H., J. S. Demski and J. Fellingham. 1985. Sequential Bayesian analysis in accounting settings. Contemporary Accounting Research 1(2): 176-192.

Amey, L. R. 1984. Terborgh's asset replacement formula reconsidered. Contemporary Accounting Research 1(1): 64-76.

Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724. (JSTOR link).

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590. (JSTOR link).

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553. (JSTOR link).

Amir, E., I. Kama and J. Livnat. 2011. Conditional versus unconditional persistence of RNOA components: Implications for valuation. Review of Accounting Studies 16(2): 302-327.

Amir, E., T. S. Harris, E. K. Venuti. 1993. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 230-264. (JSTOR link).

Amiram, D. 2012. Financial information globalization and foreign investment decisions. Journal of International Accounting Research 11(2): 57-81.

Amiram, D., E. Owens and O. Rozenbaum. 2016. Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements. Journal of Accounting and Economics (August): 121-138.

Amiram, D., Z. Bozanic and E. Rouen. 2015. Erratum to: Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1594-1595.

Amiram, D., Z. Bozanic and E. Rouen. 2015. Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1540-1593.

Amit, R., J. Livnat and P. Zarowin. 1989. A classification of mergers and acquisitions by motives: Analysis of market responses. Contemporary Accounting Research 6(1): 143-158.

Amlie, T. T. 2011. Measurement of incentive stock option expense: Is the issue settled? The CPA Journal (July): 28-31.

An, H., Y. W. Lee and T. Zhang. 2014. Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes. Review of Accounting Studies 19(2): 698-735.

Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. (JSTOR link).

Anderson, H., S. Lawin, V. Lobo, C. London, and R. Siegelman. 2001. Not all VCs are created equal. MIT Sloan Management Review (Summer): 88-92. (Five venture capitalists explain why entrepreneurs should search for the smart money).

Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479. (JSTOR link).

Anderson, S. B., J. L. Brown, L. Hodder and P. E. Hopkins. 2015. The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship. Accounting, Organizations and Society (46): 100-114.

Anderson, S. W. 1927. Provisions of industrial preferred stocks. Harvard Business Review (October): 32-43.

Anderson, S. W. and A. M. Lillis. 2011. Corporate frugality: Theory, measurement and practice. Contemporary Accounting Research 28(4): 1349-1387.

Anderson, S. W. and H. C. Dekker. 2005. Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance. Management Science (December): 1734-1752. (JSTOR link).

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Ang, A. and J. Liu. 2001. A general affine earnings valuation model. Review of Accounting Studies 6(4): 397-425.

Angert, E. H. 1906. The proper distribution of interest on bonds between life tenants and remaindermen. Journal of Accountancy (August):. 259-274.

Anilowski, C., M. Feng, D. J. Skinner. 2007. Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance. Journal of Accounting and Economics (September): 36-63.

Anthony, J. H. 1987. The effect of information announcements on bid/ask spreads in the call options market. Contemporary Accounting Research 3(2): 460-476.

Anthony, J. H. and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics (June-September): 203-227.

Antle, R. 1988. Discussion of "Firm-specific information and efficient resource allocation". Contemporary Accounting Research 5(1): 170-173.

Aobdia, D., J. Caskey and N. B. Ozel. 2014. Inter-industry network structure and the cross-predictability of earnings and stock returns. Review of Accounting Studies 19(3): 1191-1224.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30. (JSTOR link).

Arif, S., N. Marshall and T. L. Yohn. 2016. Understanding the relation between accruals and volatility: A real options-based investment approach. Journal of Accounting and Economics (August): 65-86.

Ariff, M. and F. F. Cheng. 2011. Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 346-354.

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C. S. and D. F. Larcker. 2009. Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”. Journal of Accounting and Economics (March): 50-58 .

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2011. Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? International Journal of Accounting Information Systems 12(4): 243-258.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.

Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100. (JSTOR link).

Arora, N. 2013. Discussion of "Financial statement comparability and credit risk." Review of Accounting Studies 18(3): 824-832.

Arora, N., S. Richardson and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19(1): 363-395.

Arthaud-Day, M. L., S. T. Certo, C. M. Dalton and D. R. Dalton. 2006. A changing of the guard: Executive and director turnover following corporate financial restatements. The Academy of Management Journal 49(6): 1119-1136. (JSTOR link).

Arthur, M. M. 2003. Share price reactions to work-family initiatives: An institutional perspective. The Academy of Management Journal 46(4): 497-505. (JSTOR link).

Arya, A. and B. Mittendorf. 2007. The interaction among disclosure, competition between firms, and analyst following. Journal of Accounting and Economics (July): 321-339.

Arya, A. and B. Mittendorf. 2013. Discretionary disclosure in the presence of dual distribution channels. Journal of Accounting and Economics (April-May): 168-182.

Arya, A. and B. Mittendorf. 2016. On the synergy between disclosure and investment beauty contests. Journal of Accounting and Economics (April-May): 255-273.

Arya, A., B. Mittendorf and A. Sudbury. 2015. Forward contracting and incentives for disclosure. Review of Accounting Studies 20(3): 1093-1121.

Arya, A., J. Glover and S. Sunder. 1998. Earnings management and the revelation principle. Review of Accounting Studies 3(1-2): 7-34.

Arya, A., J. Glover, B. Mittendorf and L. Zhang. 2004. The disciplining role of accounting in the long-run. Review of Accounting Studies 9(4): 399-417.

Asare, K. N., M. J. Abdolmohammadi, and J. E. Hunton. 2011. The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. (Retracted).

Asare, K. N., M. J. Abdolmohammadi and J. E. Hunton. 2016. Retraction: The influence of corporate governance ratings on buy-side analysts' earnings forecast certainty: Evidence from the United States and the United Kingdom. Behavioral Research In Accounting 23(2): 1-25. Behavioral Research In Accounting 28(2): 91.

Asare, S. K. and A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.

Asare, S. K. and A. M. Wright. 2012. The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements. Auditing: A Journal of Practice & Theory 31(2): 1-17.

Asdermir, O., G. D. Fernando, R. A. Schneible Jr. and A. Tripathy. 2017. Impact of strategy on analyst information. Advances in Accounting: Incorporating Advances in International Accounting (37): 103-110.

Ashton, D. and P. Wang. 2013. Terminal valuations, growth rates and the implied cost of capital. Review of Accounting Studies 18(1): 261-290.

Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17. (JSTOR link).

Asquith, P. and P. Healy and K. Palepu. 1989. Earnings and stock splits. The Accounting Review (July): 387-403. (JSTOR link).

Asthana, S. 2003. Impact of information technology on post-earnings announcement drift. Journal of Information Systems (Spring): 1-17.

Asthana, S., S. Balsam and S. Sankaraguruswamy. 2004. Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review (July): 571-589. (JSTOR link).

Ataullah, A., A. Higson and M. Tippett. 2006. Real (adaptation) options and the valuation of equity: Some empirical evidence. Abacus 42(2): 236-265.

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

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