Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial Reporting Main Page |
Capital Markets Main Page
Amiram, D., A. Kalay, A. Kalay and N. B. Ozel. 2018. Information asymmetry and the bond coupon choice. The Accounting Review (March): 37-59.
Anderson, S. C., K. Capriotti and V. Shea. 2005. Student case: The misguided bond. Journal of Forensic Accounting 6(1): 213-234.
Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.
Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105.
Beatty, A., J. Gillette, R. Petacchi and J. Weber. 2019. Do ratings agencies benefit from providing higher ratings? Evidence from the consequences of municipal bond ratings recalibration. Journal of Accounting Research (May): 323-354.
Beck, A. W. 2018. Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies 23(3):785-826.
Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (June): 405-424.
Bennett, R. J. 1915. Annuities and bond discount. Journal of Accountancy (July): 1-20.
Byerly, R. A. 1941. Determining the effective rate of interest on a series of bonds. The Accounting Review (September): 281-287.
Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.
Chiang, W., J. Shang and L. Sun. 2017. Broad bond rating change and irresponsible corporate social responsibility activities. Advances in Accounting: Incorporating Advances in International Accounting (39): 32-46.
Collier, B. and C. Carnes. 1979. Convertible bonds and financial reality. Management Accounting (February): 47-48, 52.
Cooper, C., C. Graham and D. Himick. 2016. Social impact bonds: The securitization of the homeless. Accounting, Organizations and Society (55): 63-82.
Cuny, C. 2018. When knowledge is power: Evidence from the municipal bond market. Journal of Accounting and Economics (February): 109-128.
De Franco, G., F. P. Vasvari and R. Wittenberg-Moerman. 2009. The informational role of bond analysts. Journal of Accounting Research (December): 1201-1248.
DeFond, M. L. and J. Zhang. 2014. The timeliness of the bond market reaction to bad earnings news. Contemporary Accounting Research 31(3): 911-936.
DeFond, M. L., M. Hung, E. Carr and J. Zhang. 2011. Was the Sarbanes-Oxley Act good news for corporate bondholders? Accounting Horizons (September): 465-485.
Dysart, B. 1915. Odd rate bond formulae. Journal of Accountancy (December): 476-477.
Easton, P. D., S. J. Monahan and F. P. Vasvari. 2009. Initial evidence on the role of accounting earnings in the bond market. Journal of Accounting Research (June): 721-766.
Even-Tov, O. 2017. When does the bond price reaction to earnings announcements predict future stock returns? Journal of Accounting and Economics (August): 167-182.
Finney, H. A. 1921. Stock issued for liberty bonds. Journal of Accountancy (May): 390-391.
Finney, H. A. and H. P. Baumann. 1925. Students' department: Determining effective rates of bonds. Journal of Accountancy (December): 454-469.
Gao, Y. 2011. The Sarbanes-Oxley Act and the choice of bond market by foreign firms. Journal of Accounting Research (September): 933-968.
Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622.
Gkougkousi, X. 2014. Aggregate earnings and corporate bond markets. Journal of Accounting Research (March): 75-106.
Gushee, C. H. 1946. Bond discount or premium at refunding. The Accounting Review (January): 61-67.
Hammer, S., Z. Zhang and C. J. Russo. 2020. Recent developments for municipal bond investors. Journal of Accountancy (September): 56-60.
Harvard Business Review. 1928. Case studies in business: The establishment of a bond department in a commercial bank - 1928. Harvard Business Review (October): 87-96.
Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back. Journal of Accounting and Economics (March): 73-109.
Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218.
Huefner, R. J. 1999. Re-engineering the teaching of bond liabilities. Journal of Accounting Education 17(4): 417-427.
Kecskes, A., S. A. Mansi and A. Zhang. 2013. Are short sellers informed? Evidence from the bond market. The Accounting Review (March): 611-639.
Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376.
Kim, J. 2018. Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market. Journal of Accounting and Economics (February): 148-168.
Larcker, D. F. and E. M. Watts. 2020. Where's the greenium? Journal of Accounting and Economics (April-May): 101312.
Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.
Levy, H. and R. Shalev. 2017. Bond repurchase objectives and the repurchase method choice. Journal of Accounting and Economics (April-May): 385-403.
Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.
MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138.
Matulich, S. 1984. A theoretical deficiency in accounting for bonds. Journal of Accounting Education 2(2): 53-62.
May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.
Meder, A. A., S. T. Schwartz and R. Young. 2019. Cross-acceleration and the relationship between board independence and bond yield spreads. Advances in Accounting: Incorporating Advances in International Accounting (44): 58-67.
Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.
Mohrman, M. B. 1999. Instructional case: General Host: Accounting for a bond refunding. Issues in Accounting Education (August): 451-464.
Myers, R. 2013. The evolving bond market. CFO (March): 43-47.
Paton, W. A. 1937. Presentation of bond discount. The Accounting Review (September): 285-290.
Paton, W. A. 1969. Postscript on "treasury" shares. The Accounting Review (April): 276-283.
Ragland, L. G. 2017. The association between compensated absences liabilities and interest cost on public school districts' general obligation bonds. Accounting Horizons (March): 37-55.
Raman, K. K. 1981. Financial reporting and municipal bond rating changes. The Accounting Review (October): 910-926.
Rusbarsky, M. and D. B. Vicknair. 1999. Accounting for bonds with accrued interest in conformity with brokers' valuation formulas. Issues in Accounting Education (May): 233-253.
Ryan, V. 2013. Bernanke's hint jolts junk bonds. CFO (July/August): 10-11.
Saibeni, A. A. 2014. How to calculate yield to maturity between interest rate dates. The CPA Journal (November): 66-71.
Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70.
Schulman, A. 2014. Contingent convertible bonds. The CPA Journal (June): 52-55.
Skousen, C. J., X. Song and L. Sun 2018. CEO network centrality and bond ratings. Advances in Accounting: Incorporating Advances in International Accounting (40): 42-60.
Stelson, H. E. 1951. Finding the yield on a bond. The Accounting Review (October): 538-539.
Stern, M., M. Hirschland and S. Matulich. 1986. Comment and reply “A theoretical deficiency in accounting for bonds”. Journal of Accounting Education 4(2): 147-151.
Swieringa, R. J. 1981. The silver-lined bonds of Sunshine Mining. The Accounting Review (January): 166-176.
Swieringa, R. J. and D. Morse. 1985. Accounting for hybrid convertible debentures. The Accounting Review (January): 127-133.
The Accounting Review. 1940. Alleghany Corporation: Bond discount and expense; gains and losses on sale of investments; contracts to sell securities. The Accounting Review (December): 504-506.
Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.
Watkins, A. L. and V. C. Brenner. 2003. Regulating external reporting in the municipal bond market: The relevance of nonfinancial information in evaluating hospital financial performance. Accounting and the Public Interest (3): 21-35.
Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.
Zhang, E. X. and J. D. Schloetzer. 2021. Management tenure and the quality of corporate bond ratings. Journal of Management Accounting Research 33(3): 213-235.
Zimmerman, S. 2005. Build customized bond portfolios. Journal of Accountancy (April): 38, 40-42.