Management And Accounting Web

Capital Markets Bibliography A-B

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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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.

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

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.

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

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.

Abbott, L. J. and W. L. Buslepp. 2022. An investigation of the markets' pricing of auditor competence: Evidence from PwC's Oscars blunder. Accounting, Organizations and Society (98): 101310.

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

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.

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.

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

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

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.

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.

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.

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.

Abdel-Meguid, A., J. N. Jennings, K. J. Olsen and M. T. Soliman. 2021. The impact of the CEO's narcissism on non-GAAP earnings. The Accounting Review (May): 1-25.

Abdel-Meguid, A. M., G. D. Fernando, R. A. Schneible Jr. and S. Suh. 2019. Differential interpretations and earning quality. Accounting Horizons (June): 59-73.

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.

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.

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

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.

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

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.

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.

Abramova, I., J. E. Core and A. Sutherland. 2020. Institutional investor attention and firm disclosure. The Accounting Review (November): 1-21.

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.

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.

Ackert, L. F., B. K. Church and P. Zhang. 2018. Informed traders' performance and the information environment: Evidence from experimental asset markets. Accounting, Organizations and Society (70): 1-15.

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.

Addy, C., M. Chorengel, M. Collins and M. Etzel. 2019. Calculating value of impact investing. Harvard Business Review (January/February): 102-109.

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

Adhikari, S., B. Guragai and A. Seetharaman. 2020. Market response to audited internal control weakness disclosures. Journal of Forensic Accounting Research 5(1): 2-20.

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

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.

Afzali, M. 2023. Corporate culture and financial statement comparability. Advances in Accounting (60): 100640.

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.

Aghamolla, C. and I. Guttman. 2021. Strategic timing of IPOs and disclosure: A dynamic model of multiple firms. The Accounting Review (May): 27-57.

Aguilera, R. V. 2012. Book review: Contingent Capital: Short-term Investors and the Evolution of Corporate Governance in France and Germany by M. Goyer. Administrative Science Quarterly 57(4): 696-699.

Agyei-Boapeah, H., S. Fosu and C. G. Ntim. 2020. Corporate multinationality and acquirer returns. Abacus 56(2): 230-267.

Aharoni, G., E. Einhorn and Q. Zeng. 2017. Under weighing of private information by top analysts. Journal of Accounting Research (June): 551-590.

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.

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.

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.

Ahn, M., M. Drake, H. Kyung and H. Stice. 2019. The role of the business press in the pricing of analysts' recommendation revisions. Review of Accounting Studies 24(1): 341-392.

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.

Aier, J. K., L. Chen and M. Pevzner. 2014. Debtholders' demand for conservatism: Evidence from changes in directors' fiduciary duties. Journal of Accounting Research (December): 993-1027.

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.

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.

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.

Akamah, H. and S. Q. Shu. 2021. Large shareholder portfolio diversification and voluntary disclosure. Contemporary Accounting Research 38(4): 2918-2950.

Akbas, F., C. Jiang and P. D. Koch. 2017. The trend in firm profitability and the cross-section of stock returns. The Accounting Review (September): 1-32.

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

Akins, B. K., J. Ng and R. S. Verdi. 2012. Investor competition over information and the pricing of information asymmetry. The Accounting Review (January): 35-58.

Akono, H., K. Karim and E. Nwaeze. 2019. Analyst rounding of EPS forecasts and stock recommendations. Advances in Accounting: Incorporating Advances in International Accounting (44): 68-80.

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.

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.

Albring, S. M. and X. Xu. 2018. Management earnings forecasts, managerial incentives, and risk-taking. Advances in Accounting: Incorporating Advances in International Accounting (42): 48-69.

Albuqueque, A. M. 2014. Do growth-option firms use less relative performance evaluation? The Accounting Review (January): 27-60.

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.

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.

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.

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.

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.

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.

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.

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.

Ali, A., K. D. Wei and Y. Zhou. 2011. Insider trading and option grant timing in response to fire sales (and purchases) of stock mutual funds. Journal of Accounting Research (June): 595-632.

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.

Ali, A., N. Li and W. Zhang. 2019. Restrictions on managers' outside employment opportunities and asymmetric disclosure of bad versus good news. The Accounting Review (September): 1-25.

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.

Ali, A., X. Chen, T. Yao and T. Yu. 2008. Do mutual funds profit from the accruals anomaly? Journal of Accounting Research (March): 1-26.

Allee, K. D. and M. D. Deangelis. 2015. The structure of voluntary disclosure narratives: Evidence from tone dispersion. Journal of Accounting Research (May): 241-274.

Allee, K. D., C. Do and M. Sterin. 2021. Product market competition, disclosure framing, and casting in earnings conference calls. Journal of Accounting and Economics (August): 101405.

Allee, K. D., M. D. DeAngelis and J. R. Moon Jr. 2018. Disclosure scriptability. Journal of Accounting Research (May): 363-430.

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.

Alles, M. G., J. Dai and M. A. Vasarhelyi. 2021. Reporting 4.0: Business reporting for the age of mass customization. Journal of Emerging Technologies in Accounting 18(1): 1-15. (Reporting 4.0 involves the application of the intelligence in 21st century technology to create an app-based reporting system that includes reports tailored to the needs of modern enterprise heterogeneous stakeholders).

Almaskati, N., R. Bird, D. Yeung and Y. Lu. 2021. A horse race of models and estimation methods for predicting bankruptcy. Advances in Accounting: Incorporating Advances in International Accounting (52): 100513.

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.

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

Altinkilic, O., V. S. Balashov and R. S. Hansen. 2019. Investment bank monitoring and bonding of security analysts' research. Journal of Accounting and Economics (February): 98-119.

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

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.

Amel-Zadeh, A. and Y. Zhang. 2015. The economic consequences of financial restatements: Evidence from the market for corporate control. The Accounting Review (January): 1-29.

Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. Erratum to: The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1455-1457.

Amel-Zadeh, A., M. E. Barth and W. R. Landsman. 2017. The contribution of bank regulation and fair value accounting to procyclical leverage. Review of Accounting Studies 22(3): 1423-1454.

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.

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.

Amin, K., D. Eshleman and P. Guo. 2021. Investor sentiment and audit opinion shopping. Auditing: A Journal of Practice & Theory 40(3): 1-26.

Amin, K., J. D. Eshleman and P. Guo. 2021. Investor sentiment, misstatements, and auditor behavior. Contemporary Accounting Research 38(1): 483-517.

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

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.

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

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., S. Levi and T. Livne. 2018. Do firms underreport information on cyber-attacks? Evidence from capital markets. Review of Accounting Studies 23(3): 1177-1206.

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.

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

Amiram, D., A. Kalay, A. Kalay and N. B. Ozel. 2018. Information asymmetry and the bond coupon choice. The Accounting Review (March): 37-59.

Amiram, D., A. Kalay and G. Sadka. 2017. Industry characteristics, risk premiums, and debt pricing. The Accounting Review (January): 1-27.

Amiram, D. and M. M. Frank. 2016. Foreign portfolio investment and shareholder dividend taxes. The Accounting Review (May): 717-740.

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.

Ammer, J., S. B. Holland, D. C. Smith and F. E. Warnock. 2012. U.S. international equity investment. Journal of Accounting Research (December): 1109-1139.

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.

Anantharaman, D. and D. Henderson. 2021. Contrasting the information demands of equity-and Debt-holders: Evidence from pension liabilities. Journal of Accounting and Economics (April-May): 101366.

Anantharaman, D. and Y. Zhang. 2011. Cover me: Managers' responses to changes in analyst coverage in the post-regulation FD period. The Accounting Review (November): 1851-1885.

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.

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.

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.

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

Andre, P., A. Filip and R. Moldovan. 2019. Diversified firms and analyst earnings forecasts: The role of management guidance at the segment level. Journal of International Accounting Research 18(3): 1-38.

Andres, C., A. Betzer, M. Doumet and E. Theissen. 2018. Open market share repurchases in Germany: A conditional event study approach. Abacus 54(4): 417-444.

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.

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