Capital Markets Bibliography E-G

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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Eames, M., S. M. Glover and J. Kennedy. 2002. The association between trading recommendations and broker-analysts' earnings forecasts. Journal of Accounting Research (March): 85-104.

Eames, M., S. M. Glover, and J. J. Kennedy. 2006. Stock recommendations as a source of bias in earnings forecasts. Behavioral Research in Accounting (18): 37-51.

Eames, M. J. and S. M. Glover. 2003. Earnings predictability and the direction of analysts' earnings forecast errors. The Accounting Review (July): 707-724.

Easton, P. 2001. Discussion of: “When capital follows profitability: Non-linear residual income dynamics”. Review of Accounting Studies 6(2-3): 267-274.

Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.

Easton, P. 2004. Discussion of “Forward versus trailing earnings in equity valuation”. Review of Accounting Studies 9(2-3): 331-336.

Easton, P. and J. Pae. 2004. Accounting conservatism and the relation between returns and accounting data. Review of Accounting Studies 9(4): 495-521.

Easton, P. and X. Zhang. 2017. Mixing fair-value and historical-cost accounting: Predictable other-comprehensive-income and mispricing of bank stocks. Review of Accounting Studies 22(4): 1732-1760.

Easton, P., G. Taylor, P. Shroff and T. Sougiannis. 2002. Using forecasts of earnings to simultaneously estimate growth and the rate of return on equity investment. Journal of Accounting Research (June): 657-676.

Easton, P., P. Shroff and G. Taylor. 2000. Permanent and transitory earnings, accounting recording lag, and the earnings coefficient. Review of Accounting Studies 5(4): 281-300.

Easton, P. D. 1985. Accountingearnings and security valuation: Empirical evidence of the fundamental links. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 54-77.

Easton, P. D. 1998. Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 235-247.

Easton, P. D. 1999. Commentaries base on the 1999 Doctoral Consortium: Security returns and the value relevance of accounting data. Accounting Horizons (December): 399-412.

Easton, P. D. 2004. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review (January): 73-95.

Easton, P. D. and G. A. Sommers. 2007. Effect of analysts' optimism on estimates of the expected rate of return implied by earnings forecasts. Journal of Accounting Research (December): 983-1015.

Easton, P. D. and M. E. Zmijewski. 1989. Cross-sectional variation in the stock market response to accounting earnings announcements. Journal of Accounting and Economics (July): 117-141.

Easton, P. D. and M. E. Zmijewski. 1993. SEC form 10K/10Q reports and annual reports to shareholders: Reporting lags and squared market model prediction errors. Journal of Accounting Research (Spring): 113-129.

Easton, P. D. and S. J. Monahan. 2005. An evaluation of accounting-based measures of expected returns. The Accounting Review (April): 501-538.

Easton, P. D. and S. J. Monahan. 2016. Review of recent research on improving earnings forecasts and evaluating accounting-based estimates of the expected rate of return on equity capital. Abacus 52(1): 35-58.

Easton, P. D. and T. S. Harris. 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research (Spring): 19-36.

Easton, P. D., P. H. Eddey and T. S. Harris. 1993. An investigation of revaluations of tangible long-lived assets. Journal of Accounting Research (Studies on International Accounting): 1-38.

Easton, P. D., T. S. Harris and J. A. Ohlson. 1992. Aggregate accounting earnings can explain most of security returns: The case of long return intervals. Journal of Accounting and Economics (June-September): 119-142.

Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.

Ecker, F. 2014. Information precision and long-run performance of initial public offerings. Contemporary Accounting Research 31(3): 876-910.

Ecker, F. 2016. Review of recent research on improving earnings forecasts and evaluation accounting-based estimates of the expected rate of return on equity capital. Discussion of Easton and Monahan. Abacus 52(1): 59-69.

Ecker, F. and K. Schipper. 2014. Discussion of "Analysts' cash flow forecasts and the decline of the accruals anomaly" and "Analysts' cash flow forecasts and accrual mispricing". Contemporary Accounting Research 31(4): 1171-1190.

Ecker, F., J. Francis, I. Kim, P. M. Olsson and K. Schipper. 2006. A returns-based representation of earnings quality. The Accounting Review (July): 749-780.

Ecker, F., J. Francis, P. Olsson and K. Schipper. 2021. Non-random sampling and association tests on realized returns and risk proxies. Review of Accounting Studies 26(2): 772-814.

Ecker, F., J. Francis, P. Olsson and K. Schipper. 2023. Payoffs to aggressiveness. The Accounting Review (November): 153-183.

Edelen, R. M. 2021. Discussion of "Obfuscation in mutual funds": The role of financial advisers. Journal of Accounting and Economics (November-December): 101449.

Edmister, R. O. 1973. Discussion of 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): 139-142.

Edmonds, C. T., J. E. Edmonds and J. J. Maher. 2011. The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 242-255.

Edmonds, C. T., J. E. Edmonds, R. Fu and D. S. Jenkins. 2018. Price momentum and the premium for meeting or beating analysts' forecasts of earnings. Advances in Accounting: Incorporating Advances in International Accounting (42): 34-47.

Edwards, A., M. Hutchens and S. O. Rego. 2019. The pricing and performance of supercharged IPOs. The Accounting Review (July): 245-273.

Edwards, J. W. 1971. Discussion of the influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-167.

Efretuei, E. 2021. Year and industry-level accounting narrative analysis: Readability and tone variation. Journal of Emerging Technologies in Accounting 18(2): 53-76.

Eger, C. and J. Dickhaut. 1982. An examination of the conservative information processing bias in an accounting framework. Journal of Accounting Research (Part II, Autumn): 711-723.

Eggleton, I. R. C. 1976. [Discussion of patterns, prototypes, and predictions: An exploratory study]: A reply. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 145-158.

Eggleton, I. R. C. 1976. Patterns, prototypes, and predictions: An exploratory study. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 68-131.

Eggleton, I. R. C., S. H. Penman and J. R. Twombly. 1976. Accounting changes and stock prices: An examination of selected uncontrolled variables. Journal of Accounting Research (Spring): 66-88.

Eiler, L. A., J. J. Filzen, M. Jackson and I. Tama-Sweet. 2021. Real earnings management and the properties of analysts' forecasts. Advances in Accounting: Incorporating Advances in International Accounting (55): 100566.

Eilifsen, A. and K. H. Knivsfla. 2013. How increased regulatory oversight of nonaudit services affects investors' perceptions of earnings quality. Auditing: A Journal of Practice & Theory 32(1): 85-112.

Einhorn, E. 2018. Competing information sources. The Accounting Review (July): 151-176.

Einhorn, E. and A. Ziv. 2007. Unbalanced information and the interaction between information acquisition, operating activities, and voluntary disclosure. The Accounting Review (October): 1171-1194.

Einhorn, E. and A. Ziv. 2008. Intertemporal dynamics of corporate voluntary disclosures. Journal of Accounting Research (June): 567-589.

Einhorn, E. and A. Ziv. 2012. Biased voluntary disclosure. Review of Accounting Studies 17(2): 420-442.

Einhorn, E., N. Langberg and T. Versano. 2018. Cross firm real earnings management. Journal of Accounting Research (June): 883-911.

Eiteman, D. S. 1963. Are there two kinds of stock dividends? N.A.A. Bulletin (October): 53-58.

Ekici, E. and M. Y. Ruseva. 2022. Do stock options and stock awards provide managers different incentives for corporate disclosure? Advances in Accounting (59): 100628.

Eklund, T., B. Back, H. Vanharanta, and A. Visa. 2008. A face validation of a SOM-based financial benchmarking model. Journal of Emerging Technologies in Accounting (5): 109-127.

El-Gazzar, S. M. 1993. Stock market effects of the closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review (April): 258-272. (Part of a forum on the effects of violating debt covenants).

El-Gazzar, S. M. 1998. Predisclosure information and institutional ownership: A cross-sectional examination of market revaluations during earnings announcement periods. The Accounting Review (January): 119-129.

Elbannan, M. A. 2013. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 50-59.

Elgers, P. and D. Murray. 1992. The relative and complementary performance of analyst and security-price-based measures of expected earnings. Journal of Accounting and Economics (June-September): 303-316.

Elgers, P., C. Callahan and E. Strock. 1987. The effect of earnings yields upon the association between unexpected earnings and security returns: A re-examination. The Accounting Review (October): 763-773.

Elgers, P. T. and D. Murray. 1982. The impact of the choice of market index on the empirical evaluation of accounting risk measures. The Accounting Review (April): 358-375.

Elgers, P. T. and M. H. Lo. 1994. Reductions in analysts' annual earnings forecast errors using information in prior earnings and security returns. Journal of Accounting Research (Autumn): 290-303.

Elgers, P. T., M. H. Lo and R. J. Pfeiffer Jr. 2001. Delayed security price adjustments to financial analysts' forecasts of annual earnings. The Accounting Review (October): 613-632.

Elgers, P. T., S. L. Porter and L. E. Xu. 2008. The timing of industry and firm earnings information in security prices: A re-evaluation. Journal of Accounting and Economics (March): 78-93.

Elias, N. 1972. The effects of human asset statements on the investment decision: An experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 215-233.

Ellahie, A. 2021. Earnings beta. Review of Accounting Studies 26(1): 81-123. (Easy-to-construct earnings beta is useful for researchers requiring a measure of systematic risk).

Ellahie, A. and X. Peng. 2021. Management forecasts of volatility. Review of Accounting Studies 26(2): 620-657.

Ellahie, A. and Z. Kaplan. 2021. Show me the money! Dividend policy in countries with weak institutions. Journal of Accounting Research (May): 613-655.

Elliott, J. 1985. Discussion of market association tests and FASB Statement No. 33 Disclosures: A reexamination. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 24-27.

Elliott, J. A. 1982. "Subject to" audit opinions and abnormal security returns-outcomes and ambiguities. Journal of Accounting Research (Part II, Autumn): 617-638.

Elliott, J. A. and J. D. Hanna. 1996. Repeated accounting write-offs and the information content of earnings. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 135-155.

Elliott, J. A., A. Ghosh and D. Moon. 2010. Asymmetric valuation of sustained growth by bond- and equity-holders. Review of Accounting Studies 15(4): 833-878.

Elliott, J. W. and H. L. Uphoff. 1972. Predicting the near term profit and loss statement with an econometric model: A feasibility study. Journal of Accounting Research (Autumn): 259-274.

Elliott, W. B. 2006. Are investors influenced by pro forma emphasis and reconciliations in earnings announcements? The Accounting Review (January): 113-133.

Elliott, W. B., B. T. Gale and J. L. Hobson. 2022. The joint influence of information push and value relevance on investor judgments and market efficiency. Journal of Accounting Research (June): 1049-1083.

Elliott, W. B., F. D. Hodge and L. M. Sedor. 2012. Using online video to announce a restatement: Influences on investment decisions and the mediating role of trust. The Accounting Review (March): 513-535.

Elliott, W. B., F. D. Hodge, J. J. Kennedy and M. Pronk. 2007. Are M.B.A. students a good proxy for nonprofessional investors? The Accounting Review (January): 139-168.

Elliott, W. B., J. L. Hobson and B. J. White. 2015. Earnings metrics, information processing, and price efficiency in laboratory markets. Journal of Accounting Research (June): 555-592.

Elliott, W. B., J. L. Hobson and K. E. Jackson. 2011. Disaggregating management forecasts to reduce investors' susceptibility to earnings fixation. The Accounting Review (January): 185-208.

Elliott, W. B., K. E. Jackson, M. E. Peecher and B. J. White. 2014. The unintended effect of corporate social responsibility performance on investors' estimates of fundamental value. The Accounting Review (January): 275-302.

Elliott, W. B., K. Fanning and M. E. Peecher. 2020. Do investors value higher financial reporting quality, and can expanded audit reports unlock this value? The Accounting Review (March): 141-165.

Elliott, W. B., S. D. Krische and M. E. Peecher. 2010. Expected mispricing: The joint influence of accounting transparency and investor base. Journal of Accounting Research (May): 343-381.

Elliott, W. B., S. M. Grant and F. D. Hodge. 2018. Negative news and investor trust: The role of $Firm and #CEO Twitter use. Journal of Accounting Research (December): 1483-1519.

Elliott, W. B., S. M. Grant and K. M. Rennekamp. 2017. How disclosure features of corporate social responsibility reports interact with investor numeracy to influence investor judgments. Contemporary Accounting Research 34(3): 1596-1621.

Elliott, W. B., S. M. Grant, J. L. Hobson and S. Asay. 2020. Trader participation in disclosure: Implications of interactions with management. Contemporary Accounting Research 37(1): 68-100.

Ellis, R. V. 1917. Preferred dividends. Journal of Accountancy (June): 461-462.

Elshandidy, T. 2014. Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 176-186.

Ely, K. and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93. Journal of Accounting Research (Autumn): 293-317.

Ely, K. and G. Waymire. 1999. Intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research (Studies on Credible Financial Reporting): 17-44.

Ely, K. M. 1991. Interindustry differences in the relation between compensation and firm performance variables. Journal of Accounting Research (Spring): 37-58.

Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research (Autumn): 397-415.

Emerson, D. J., L. Yang and R. Xu. 2020. Investors' responses to social conflict between CSR and corporate tax avoidance. Journal of International Accounting Research 19(1): 57-72.

Emery, D. R., F. H. Barron and W. F. Messier, Jr. 1982. Conjoint measurement and the analysis of noisy data: A comment. Journal of Accounting Research (Part I, Autumn): 450-458.

Emery, G. W. and K. O. Cogger. 1982. The measurement of liquidity. Journal of Accounting Research (Part I, Autumn): 290-303.

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Emett, S. A. 2019. Investor reaction to disclosure of past performance and future plans. The Accounting Review (September): 165-188.

Emett, S. A. and M. W. Nelson. 2015. Discussion of "The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship". Accounting, Organizations and Society (46): 115-118.

Eng, L. L., S. Nabar and G. M. Mian. 2008. Cross-listing, information environment, and market value: Evidence from U.S. firms that list on foreign stock exchanges. Journal of International Accounting Research 7(2): 25-41.

Engel, E., E. A. Gordon and R. M. Hayes. 2002. The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 485-518.

Engel, E., M. Erickson and E. Maydew. 1999. Debt-equity hybrid securities. Journal of Accounting Research (Autumn): 249-274.

Engel, E., R. M. Hayes and X. Wang. 2003. CEO turnover and properties of accounting information. Journal of Accounting and Economics (December): 197-226.

Engel, E., R. M. Hayes and X. Wang. 2007. The Sarbanes–Oxley Act and firms’ going-private decisions. Journal of Accounting and Economics (September): 116-145.

Engelberg, J. 2018. Discussion of "Earnings announcement promotions: A Yahoo finance field experiment". Journal of Accounting and Economics (November-December): 415-418.

Engelberg, J., C. Sasseville and J. Williams. 2012. Market madness? The case of "mad money". Management Science (February): 351-364.

Engelberg, J., R. D. McLean and J. Pontiff. 2020. Analysts and anomalies. Journal of Accounting and Economics (February): 101249.

Enis, C. R. and B. Ke. 2003. The impact of the 1986 Tax Reform Act on income shifting from corporate to shareholder tax bases: Evidence from the motor carrier industry. Journal of Accounting Research (March): 65-88.

Entwistle, G. and I. Bastiaansen. 2015. Variations in P/E: The price-earnings ratio is a simple calculation in theory, but it takes many forms in practice. Strategic Finance (November): 48-53.

Epstein, M. J. 1992. Corporate governance and the shareholders' revolt. Management Accounting (August): 32-35.

Epstein, M. J. and K. G. Palepu. 1999. What financial analysts want. Strategic Finance (April): 48-52. (Survey).

Erhard, R. and R. G. Sloan. 2020. Does low latency trading improve market efficiency? A discussion. Journal of Accounting and Economics (November-December): 101342.

Erickson, D., M. Hewitt and L. A. Maines. 2017. Do investors perceive low risk when earnings are smooth relative to the volatility of operating cash flows? Discerning opportunity and incentive to report smooth earnings. The Accounting Review (May): 137-154.

Erickson, M. 2002. Discussion of managerial actions, stock returns, and earnings: The case of business-to-business internet firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 557-560.

Erickson, M., M. Hanlon and E. L. Maydew. 2006. Is there a link between executive equity incentives and accounting fraud? Journal of Accounting Research (March): 113-143.

Erickson, M., S. Wang and X. F. Zhang. 2012. The change in information uncertainty and acquirer wealth losses. Review of Accounting Studies 17(4): 913-943.

Erickson, M. M. and E. L. Maydew. 1998. Implicit taxes in high dividend yield stocks. The Accounting Review (October): 435-458.

Erkens, D. H. 2011. Do firms use time-vested stock-based pay to keep research and development investments secret? Journal of Accounting Research (September): 861-894.

Erkens, D. H., K. R. Subramanyam and J. Zhang. 2014. Affiliated banker on board and conservative accounting. The Accounting Review (September): 1703-1728.

Erkens, M. H. R., Y. Gan and B. B. Yurtoglu. 2018. Not all clawbacks are the same: Consequences of strong versus weak clawback provisions. Journal of Accounting and Economics (August): 291-317.

Ernstberger, J., B. Link, M. Stich and O. Vogler. 2017. The real effects of mandatory quarterly reporting. The Accounting Review (September): 33-60.

Ertan, A. 2022. Real earnings through syndicated lending. Review of Accounting Studies 27(4): 1157-1198.

Ertan, A., S. Lewellen and J. K. Thomas. 2020. Do profit margins expand for high growth firms? Journal of Management Accounting Research 32(3): 117-135.

Ertan, A., S. A. Karolyi, P. W. Kelly and R. Stoumbos. 2022. Earnings announcement return extrapolation. Review of Accounting Studies 27(1): 185-230.

Ertan, A., S. A. Karolyi, P. W. Kelly and R. Stoumbos. 2022. Correction to: Earnings announcement return extrapolation. Review of Accounting Studies 27(1): 231.

Ertimur, Y. 2007. Discussion of “How disclosure quality affects the level of information asymmetry”. Review of Accounting Studies 12(2-3): 479-485.

Ertimur, Y., E. Sletten and J. Sunder. 2014. Large shareholders and disclosure strategies: Evidence from IPO lockup expirations. Journal of Accounting and Economics (August): 79-95.

Ertimur, Y., F. Ferri and D. Oesch. 2013. Shareholder votes and proxy advisors: Evidence from Say on Pay. Journal of Accounting Research (December): 951-996.

Ertimur, Y., F. Ferri and D. Oesch. 2015. Does the director election system matter? Evidence from majority voting. Review of Accounting Studies 20(1): 1-41.

Ertimur, Y., J. Livnat and M. Martikainen. 2003. Differential market reactions to revenue and expense surprises. Review of Accounting Studies 8(2-3): 185-211.

Ertimur, Y., J. Sunder and S. V. Sunder. 2007. Measure for measure: The relation between forecast accuracy and recommendation profitability of analyses. Journal of Accounting Research (June): 567-606.

Ertimur, Y., W. J. Mayew and S. R. Stubben. 2011. Analyst reputation and the issuance of disaggregated earnings forecasts to I/B/E/S. Review of Accounting Studies 16(1): 29-58.

Eskew, R. K. 1975. An examination of the association between accounting and share price data in the extractive petroleum industry. The Accounting Review (April): 316-324.

Eskew, R. K. 1978. An examination of the association between accounting and share price data in the extractive petroleum industry: A reply. The Accounting Review (January): 240-246.

Eskew, R. K. 1979. The forecasting ability of accounting risk measures: Some additional evidence. The Accounting Review (January): 107-118.

Esmer, D., N. B. Ozel and S. S. Sridharan. 2023. Disclosure and lawsuits ahead of initial public offerings. The Accounting Review (March): 123-147.

Espahbodi, H., E. Strock and H. Tehranian. 1991. Impact on equity prices of pronouncements related to nonpension postretirement benefits. Journal of Accounting and Economics (December): 323-346.

Espahbodi, H., P. Espahbodi and H. Tehranian. 1995. Equity price reaction to the pronouncements related to accounting for income taxes. The Accounting Review (October): 655-668.

Espahbodi, H., P. Espahbodi, Z. Rezaee and H. Tehranian. 2002. Stock price reaction and value relevance of recognition versus disclosure: The case of stock-based compensation. Journal of Accounting and Economics (August): 343-373.

Espahbodi, R. and H. Tehranian. 1989. Stock market reactions to the issuance of FAS 33 and its preceding exposure drafts. Contemporary Accounting Research 5(2): 575-591.

Esplin, A., M. Hewitt, P. Max, Y. Marlene and T. Lombardi. 2014. Disaggregating operating and financial activities: Implications for forecasts of profitability. Review of Accounting Studies 19(1): 328-362.

Estes, J., R. S. Savich and M. Ivanova. 2007. Tools for financial analysis. Journal of Accountancy (November): 70-73.

Estes, R. W. 1968. An assessment of the usefulness of current cost and price-level information by financial statement users. Journal of Accounting Research (Autumn): 200-207.

Ettredge, M., D. Simon, D. Smith and M. Stone. 1994. Why do companies purchase timely quarterly reviews? Journal of Accounting and Economics (September): 131-155.

Ettredge, M., K. Johnstone, M. Stone and Q. Wang. 2011. The effects of firm size, corporate governance quality, and bad news on disclosure compliance. Review of Accounting Studies 16(4): 866-889.

Ettredge, M., Y. Huang and W. Zhang. 2013. Restatement disclosures and management earnings forecasts. Accounting Horizons (June): 347-370.

Ettredge, M. L., C. Li, Q. Wang and Y. Xu. 2021. Executive board member financial expertise and IPO performance. Accounting Horizons (March): 47-64.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and M. S. Stone. 2006. The Effect of SFAS No. 131 on the cross-segment variability of profits reported by multiple segment firms. Review of Accounting Studies 11(1): 91-117.

Ettredge, M. L., S. Y. Kwon, D. B. Smith and P. A. Zarowin. 2005. The Impact of SFAS no. 131 business segment data on the market's ability to anticipate future earnings. The Accounting Review (July): 773-804.

Ettredge, M. L., Y. J. Huang and W. Zhang. 2016. Conservative reporting and securities class action lawsuits. Accounting Horizons (March): 93-118.

Eugster, F. 2020. Endogeneity and the dynamics of voluntary disclosure quality: Is there really an effect on the cost of equity capital? Contemporary Accounting Research 37(4): 2590-2614.

Evans, J. H. III. and S. S. Sridhar. 2002. Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review (July): 595-626.

Evans, J. H. III., S. Luo and N. J. Nagarajan. 2014. CEO turnover, financial distress, and contractual innovations. The Accounting Review (May): 959-990.

Evans, M. E. 2016. Commitment and cost of equity capital: An examination of timely balance sheet disclosure in earnings announcements. Contemporary Accounting Research 33(3): 1136-1171.

Evans, M. E., K. Njoroge and K. O. Yong. 2017. An examination of the statistical significance and economic relevance of profitability and earnings forecasts from models and analysts. Contemporary Accounting Research 34(3): 1453-1488.

Evans, M. E., L. Hodder and P. E. Hopkins. 2014. The predictive ability of fair values for future financial performance of commercial banks and the relation of predictive ability to banks' share prices. Contemporary Accounting Research 31(1): 13-44.

Evans, T. G., S. Atkinson and C. H. Cho. 2005. Hedge fund investing. Journal of Accountancy (February): 52-57.

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.

Even-Tov, O. and N. B. Ozel. 2021. What moves stock prices around credit rating changes? Review of Accounting Studies 26(4): 1390-1427.

Ewert, R. and A. Wagenhofer. 2015. Economic relations among earnings quality measures. Abacus 51(3): 311-355.

Eyck, A. 1924. Some precedents in British law and practice for safeguarding securities. Harvard Business Review (July): 385-397.

Fairfield, P. M. 2006. Discussion of “The persistence of earnings and cash flows and the role of special items: Implications for the accrual anomaly”. Review of Accounting Studies 11(2-3): 297-303.

Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.

Fairfield, P. M., J. S. Whisenant and T. L. Yohn. 2003. Accrued earnings and growth: Implications for future profitability and market mispricing. The Accounting Review (January): 353-371.

Fairfield, P. M., R. J. Sweeney and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. The Accounting Review (July): 337-355.

Fairfield, P. M., S. Rammath and T. L. Yohn. 2009. Do industry-level analyses improve forecasts of financial performance? Journal of Accounting Research (March): 147-178.

Fairfield, P. M., S. Whisenant and T. L. Yohn. 2003. The differential persistence of accruals and cash flows for future operating income versus future profitability. Review of Accounting Studies 8(2-3): 221-243.

Falk, H. and T. Ophir. 1973. The influence of differences in accounting policies on investment decisions. Journal of Accounting Research (Spring): 108-116.

Falsetta, D. and B. Tuttle. 2011. Transferring risk preferences from taxes to investments. Contemporary Accounting Research 28(2): 472-486.

Fama, E. F. 1965. Portfolio analysis in a stable Paretian market. Management Science (January): 404-419.

Fan, J. P. H. and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics (August): 401-425.

Fan, Q. 2007. Earnings management and ownership retention for initial public offering firms: Theory and evidence. The Accounting Review (January): 27-64.

Fan, Z., S. Radhakrishnan and Y. Zhang. 2021. Corporate governance and earnings management: Evidence from shareholder proposals. Contemporary Accounting Research 38(2): 1434-1464.

Fang, B. and O. Hope. 2021. Analyst teams. Review of Accounting Studies 26(2): 425-467. (The impact of teamwork on sell-side analysts' performance).

Fang, B., O. Hope, Z. Huang and R. Moldovan. 2020. The effects of MiFID II on sell-side analysts, buy-side analysts, and firms. Review of Accounting Studies 25(3): 855-902.

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