Capital Markets Bibliography H-K

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

Capital Markets Main Page | Financial Reporting Main Page

Haber, J. 2019. A primer on cause investing. The CPA Journal (April): 46-51.

Habib, A., M. Hossain and H. Jiang. 2011. Environmental uncertainty and the market pricing of earnings smoothness. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 256-265.

Haesebrouck, K. 2021. The effects of information acquisition effort, psychological ownership, and reporting context on opportunistic managerial reporting. Contemporary Accounting Research 38(4): 3085-3112.

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hagerman, R. L., M. E. Zmijewski and P. Shah. 1984. The association between the magnitude of quarterly earnings forecast errors and risk-adjusted stock returns. Journal of Accounting Research (Autumn): 526-540.

Haggard, K. S., J. S. Howe and A. A. Lynch. 2015. Do baths muddy the waters or clear the air? Journal of Accounting and Economics (February): 105-117.

Haight, T. D. 2019. Earnings shortfalls and strategic profit allocations in segment reporting. Accounting Horizons (December): 37-58.

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hail, L. 2011. Discussion of Consequences and institutional determinants of unregulated corporate financial statements: Evidence from embedded value reporting. Journal of Accounting Research (May): 573-594.

Hail, L. and C. Leuz. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research (June): 485-531.

Hail, L., A. Tahoun and C. Wang. 2014. Dividend payouts and information shock. Journal of Accounting Research (May): 403-456.

Hail, L., A. Tahoun and C. Wang. 2018. Corporate scandals and regulation. Journal of Accounting Research (May): 617-671.

Hail, L., M. Muhn and D. Oesch. 2021. Do risk disclosures matter when it counts? Evidence from the Swiss Franc shock. Journal of Accounting Research (March): 283-330.

Haislip, J. Z. and V. J. Richardson. 2018. The effect of CEO IT expertise on the information environment: Evidence from earnings forecasts and announcements. Journal of Information Systems (Summer): 71-94.

Haislip, J. Z., K. E. Karim, K. J. Lin and R. E. Pinsker. 2020. The influences of CEO IT expertise and board-level technology committees on Form 8-K disclosure timeliness. Journal of Information Systems (Summer): 167-185.

Hakansson, N. H. 1969. Discussion of an empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 82-84.

Hakansson, N. H., J. G. Kunkel and J. A. Ohlson. 1984. A comment of Verrecchia's no trading "theorem". Journal of Accounting Research (Autumn): 765-767.

Hales, J. 2007. Directional preferences, information processing, and investors' forecasts of earnings. Journal of Accounting Research (June): 607-628.

Hales, J. 2015. Discussion of "The effects of forecast type and performance-based incentives on the quality of management forecasts". Accounting, Organizations and Society (46): 19-22.

Hales, J. 2018. Discussion of Flight to quality in international markets: Investors demand for financial reporting quality during political uncertainty events. Contemporary Accounting Research 35(1): 156-163.

Hales, J. 2023. Everything changes: A look at sustainable investing and disclosure over time and a discussion of "Institutional investors, climate disclosure, and carbon emissions." Journal of Accounting and Economics (November-December): 101645.

Hales, J., J. R. Moon and L. A. Swenson. 2018. A new era of voluntary disclosure? Empirical evidence on how employee posting on social media relate to future corporate disclosures. Accounting, Organizations and Society (68-69): 88-108.

Hales, J., L. W. Wang and M. G. Williamson. 2015. Selection benefits of stock-based compensation for the rank-and-file. The Accounting Review (July): 1497-1516.

Hales, J., X. Kuang and S. Venkataraman. 2011. Who believes the hype? An experimental examination of how language affects investor judgments. Journal of Accounting Research (March): 223-255. Journal of Accounting Research. 2019. Erratum. Journal of Accounting Research (March): 291. (Related to Hales, Kuang, and Venkataraman Volume 49(1) 2011. Who believes the hype? An experimental ...).

Hall, B. J. and T. A. Knox. 2004. Underwater options and the dynamics of executive pay-to-performance sensitivities. Journal of Accounting Research (May): 365-412.

Hallman, N., J. S. Howe and W. Wang. 2023. Analyst coverage and syndicated lending. Review of Accounting Studies 28(3): 1531-1569.

Hall, T. W. 1982. An empirical test of the effect of asset aggregation on valuation accuracy. Journal of Accounting Research (Spring): 139-151.

Hallen, B. L. 2008. The causes and consequences of the initial network positions of new organizations: From whom do entrepreneurs receive investments? Administrative Science Quarterly 53(4): 685-718.

Hallett, W. E. 1906. Some aspects of the bond problem. Journal of Accountancy (October): 442-449.

Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.

Hallman, G. V. and J. S. Rosenbloom. 2015. Private Wealth Management: The Complete Reference for the Personal Financial Planner, 9th edition. McGraw-Hill Education.

Hallman, N., A. J. Imdieke, K. Kim and R. Pereira. 2020. On the relation between insider trading and going concern opinions. Auditing: A Journal of Practice & Theory 39(1): 43-70.

Ham, C. and K. Koharki. 2016. The association between corporate general counsel and firm credit risk. Journal of Accounting and Economics (April-May): 274-293.

Ham, C., M. Lang, N. Seybert and S. Wang. 2017. CFO narcissism and financial reporting quality. Journal of Accounting Research (December): 1089-1135.

Ham, J., D. Losell and W. Smieliauskas. 1987. Some empirical evidence on the stability of accounting error characteristics over time. Contemporary Accounting Research 4(1): 210-226.

Hamilton, E. L. and J. Winchel. 2019. Investors' processing of financial communications: A persuasion perspective. Behavioral Research In Accounting 31(1): 133-156.

Hammer, S. 2022. Tax-advantaged strategies for inflation-protected investing. The CPA Journal (May/June): 52-56.

Hammer, S. and C. J. Russo. 2012. Tax-advantaged investing for an uncertain economy. Journal of Accountancy (May): 28-33.

Hammer, S., Z. Zhang and C. J. Russo. 2020. Recent developments for municipal bond investors. Journal of Accountancy (September): 56-60.

Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.

Han, B., D. Kong and S. Liu. 2018. Do analysts gain an informational advantage by visiting listed companies? Contemporary Accounting Research 35(4): 1843-1867.

Han, J. and H. Tan. 2007. Investors' reactions to management guidance forms: The influence of multiple benchmarks. The Accounting Review (March): 521-543.

Han, J. and H. Tan. 2010. Investors' reactions to management earnings guidance: The joint effect of investment position, news valence, and guidance form. Journal of Accounting Research (March): 81-104.

Han, J., J. He, Z. Pan and J. Shi. 2018. Twenty years of accounting and finance research on the Chinese capital market. Abacus 54(4): 576-599.

Han, J. C. Y. and J. J. Wild. 1990. Unexpected earnings and intraindustry information transfers: Further evidence. Journal of Accounting Research (Spring): 211-219.

Han, J. C. Y. and J. J. Wild. 1991. Stock price behavior associated with managers' earnings and revenue forecasts. Journal of Accounting Research (Spring): 79-95.

Han, J. C. Y., J. J. Wild and K. Ramesh. 1989. Managers' earnings forecasts and intra-industry information transfers. Journal of Accounting and Economics (February): 3-33.

Han, X., W. Luo, L. Wu and W. Zhou. 2023. Audit effort and stock price crash risk. Abacus 59(1): 230-257. (Based on a Chinese data set).

Hand, J. R. M. 1990. A test of the extended functional fixation hypothesis. The Accounting Review (October): 740-763. (Part of a forum on market's fixation and accounting numbers).

Hand, J. R. M. 1991. Extended functional fixation and security returns around earnings announcements: A reply to Ball and Kothari. The Accounting Review (October): 739-746.

Hand, J. R. M. 2002. Discussion of “Earnings surprises, growth expectations, and stock returns, or, don't let an earnings torpedo sink your portfolio”. Review of Accounting Studies 7(2-3): 313-318.

Hand, J. R. M. 2005. The value relevance of financial statements in the venture capital market. The Accounting Review (April): 613-648.

Hand, J. R. M., H. Laurion, A. Lawrence and N. Martin. 2022. Explaining firms' earnings announcement stock returns using FactSet and I/B/E/S data feeds. Review of Accounting Studies 27(4): 1389-1420.

Hand, J. R. M., H. Laurion, A. Lawrence and N. Martin. 2022. Correction to: Explaining firms' earnings announcement stock returns using FactSet and I/B/E/S data feeds. Review of Accounting Studies 27(4): 1421-1422.

Hand, J. R. M., P. J. Hughes and S. E. Sefcik. 1990. Insubstance defeasances: Security price reactions and motivations. Journal of Accounting and Economics (May): 47-89.

Hankins, K. W. 2011. How do financial firms manage risk? Unraveling the interaction of financial and operational hedging. Management Science (December): 2197-2212.

Hanlon, M. 2005. The persistence and pricing of earnings, accruals, and cash flows when firms have large book-tax differences. The Accounting Review (January): 137-166.

Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153.

Hanlon, M., S. Rajgopal and T. Shevlin. 2003. Are executive stock options associated with future earnings? Journal of Accounting and Economics (December): 3-43.

Hann, R. N. 2014. A discussion of "Inter-industry network structure and the cross-predictability of earnings and stock returns." Review of Accounting Studies 19(3): 1225-1233.

Hann, R. N., C. Li and M. Ogneva. 2021. Another look as the macroeconomic information content of aggregate earnings: Evidence from the labor market. The Accounting Review (March): 365-390.

Hann, R. N., H. Kim and Y. Zheng. 2019. Intra-industry information transfers: Evidence from changes in implied volatility around earnings announcements. Review of Accounting Studies 24(3): 927-971.

Hann, R. N., Y. Y. Lu and K. R. Subramanyam. 2007. Uniformity versus flexibility: Evidence from pricing of the pension obligation. The Accounting Review (January): 107-137.

Hansen, B., G. Pownall and X. Wang. 2009. The robustness of the Sarbanes Oxley effect on the U.S. capital market. Review of Accounting Studies 14(2-3): 401-439.

Hansen, R. S. 2015. What is the value of sell-side analysts? Evidence from coverage changes - A discussion. Journal of Accounting and Economics (November-December): 58-64.

Hansen, T. B. 2019. Discussion of Sophistication of Chinese mutual funds and the mispricing of accruals. Journal of International Accounting Research 18(1): 121-125.

Hao, L. and M. J. Kohlbeck. 2013. The market impact of mandatory interactive data: Evidence from bank regulatory XBRL filings. Journal of Emerging Technologies in Accounting (10): 41-62.

Hao, S, Q. Jin and G. Zhang. 2011. Investment growth and the relation between equity value, earnings, and equity book value. The Accounting Review (March): 605-635.

Hao, S., Q. Jin and G. Zhang. 2011. Relative firm profitability and stock return sensitivity to industry-level news. The Accounting Review (July): 1321-1347.

Hardwick, P. and M. Adams. 1999. The determinants of financial derivatives use in the United Kingdom life insurance industry. Abacus 35(2): 163-184.

Hare, J. B. 1994. So you want to go public? Management Accounting (December): 25-29.

Harmelink, P. J. 1973. An empirical examination of the predictive ability of alternate sets of insurance company accounting data. Journal of Accounting Research (Spring): 146-158.

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330.

Harris, L. L., J. L. Hobson and K. E. Jackson. 2016. The effect of investor status on investors' susceptibility earnings fixation. Contemporary Accounting Research 33(1): 152-171.

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312.

Harris, T. S. 2009. Discussion of "The robustness of the Sarbanes Oxley effect on the U.S. capital market". Review of Accounting Studies 14(2-3): 440-452.

Harris, T. S. and J. A. Ohlson. 1987. Accounting disclosures and the market's valuation of oil and gas properties. The Accounting Review (October): 651-670.

Harris, T. S. and J. A. Ohlson. 1990. Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation. The Accounting Review (October): 764-780. (Part of a forum on market's fixation and accounting numbers).

Harrison, K. E. and L. A. Tomassini. 1989. Judging the probability of a contingent loss: An empirical study. Contemporary Accounting Research 5(2): 642-648.

Harrison, K. E. and L. A. Tomassini. 1989. L'evaluation de la probabilite des pertes eventuelles: Une etude empirique. Contemporary Accounting Research 5(2): 649-656.

arrison, T. 1977. Different market reactions to discretionary and nondiscretionary accounting changes. Journal of Accounting Research (Spring): 84-107.

Harrison, W. T. Jr., L. A. Tomassini and J. R. Dietrich. 1983. The use of control groups in capital market research. Journal of Accounting Research (Spring): 65-77.

Hart, M. 2018. How informative is qualitative management earnings guidance? Advances in Accounting: Incorporating Advances in International Accounting (41): 59-73.

Hayes, R. M. 2009. Discussion of Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 507-518.

Harvard Business Review. 1923. Summaries of business research: A comparison of par and no-par stock, with special reference to the effect of this feature on market price. Harvard Business Review (October): 108-113.

Harvard Business Review. 1924. Methods in the distribution of securities to investors by an originating house. Harvard Business Review (October): 104-112.

Harvard Business Review. 1924. The advisability of purchasing bonds at the time of issue. Harvard Business Review (October): 90-99.

Harvard Business Review. 1926. Case studies in business: Distribution of securities of a public service corporation. Harvard Business Review (January): 223-230.

Harvard Business Review. 1926. Legal developments significant in business: Legal status of non-cumulative preferred stock. Harvard Business Review (July): 495-500.

Harvard Business Review. 1926. Legal developments significant in business. Stock dividends - Capital or income. Harvard Business Review (October): 102-115.

Harvard Business Review. 1927. Case studies in business: Conflicting interest in a company's purchase of its own securities. Harvard Business Review (July): 481-487.

Harvard Business Review. 1927. Legal developments significant in business: The corporate receiver. Harvard Business Review (April): 358-365.

Harvard Business Review. 1927. Legal developments significant in business: The dividend limit. Harvard Business Review (July): 501-507.

Harvard Business Review. 1927. Summaries of business research: Market capitalization rates of industrial earnings. Harvard Business Review (October): 75-80. (The rate of capitalization refers to "the ratio of per share earnings to the market price of a particular common stock" and is used as a method for determining the value of the stock).

Harvard Business Review. 1927. Summaries of business research: The development of class A and class B stocks. Harvard Business Review (April): 332-339.

Harvard Business Review. 1927. Summaries of business research: Types of investment trust collateral and securities. Harvard Business Review (January): 207-212.

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.

Harvard Business Review. 1928. Summaries of business research: The relative investment value of industrial and railroad common stocks. Harvard Business Review (October): 69-74.

Harvard Business Review. 1929. Summaries of business research: An introduction to a statistical study of bond yields. Harvard Business Review (April): 338-342.

Harvard Business Review. 1929. Summaries of business research: Estate and inheritance taxation of corporate securities. Harvard Business Review (April): 331-338.

Harvard Business Review. 1929. Summaries of business research: The relative investment value of high-yield and low-yield common stock. Harvard Business Review (January): 222-228.

Harvard Business Review. 2016. Debunking the myth of the passive investor. Harvard Business Review (September): 24.

Harvard Business Review. 2016. The scary truth about corporate survival. Harvard Business Review (December): 24-25.

Harvard Business Review. 2017. How investors really use ESG scores. Harvard Business Review (July/August): 32. (Over 100 rating agencies provide environmental, social, and governance data on publically traded companies. Survey responses show that investors believe ESG data is material to investment performance).

Harvard Business Review. 2019. Investors profit when activist demand spin-offs. Harvard Business Review (January/February): 24.

Harvard Business Review. 2020. A risky uphill climb. Harvard Business Review (May/June): 29. (Stock repurchasing).

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853.

Hasan, I., I. Siraj, A. Tarazi and Q. Wu. 2021. The state expropriation risk and the pricing of foreign earnings. Journal of International Accounting Research 20(2): 51-81.

Hashim, N. A. and N. C. Strong. 2018. Do analysts cash flow forecasts improve their target price accuracy? Contemporary Accounting Research 35(4): 1816-1842.

Hassell, J. M. and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review (January): 58-75.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352.

Haw, I., B. Hu, J. J. Lee and W. Wu. 2012. Investor protection and price informativeness about future earnings: international evidence. Review of Accounting Studies 17(2): 389-419.

Haw, I., B. Hu, L. Hwang and W. Wu. 2004. Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research (May): 423-462.

Haw, I., D. Qi, D. Wu and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.

Haw, I., D. Qi and W. Wu. 2000. Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The Case of China. Journal of International Financial Management & Accounting 11(2): 108-131.

Haw, I., D. Qi and W. Wu. 2001. The nature of information in accruals and cash flows in an emerging capital market: The case of China. The International Journal of Accounting 36: 391-406.

Haw, I., K. Park, D. Qi, and W. Wu. 2003. Audit qualification and timing of earnings announcements: Evidence from China. Auditing: a Journal of Practice and Theory 22(2): 121-146.

Haw, I., K. Park, D. Qi, and W. Wu. 2006. Securities regulation, the timing of annual report release, and market implications: Evidence from China. Journal of International Financial Management & Accounting 17(2): 110-139.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451.

Hawkins, C. A. and R. J. Halonen. 1973. Profitability in buying puts and calls. Decision Sciences 4(1): 109-118.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2001. Market reactions to ERP implementation announcements. Journal of Information Systems (Spring): 3-18.

Hayes, M. J. and P. M. J. Reckers. 2020. The role of narcissistic hypocrisy in the development of accounting estimates. Contemporary Accounting Research 37(2): 1199-1216.

Hayes, R. M. 1998. The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts. Journal of Accounting Research (Autumn): 299-320.

Hayes, R. M. 2000. Discussion of hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 83-89.

Hayes, R. M. 2004. Discussion of underwater options and the dynamics of executive pay-to-performance sensitivities. Journal of Accounting Research (May): 413-421.

Hayes, R. M. and S. Schaefer. 2005. Bonuses and non-public information in publicly traded firms. Review of Accounting Studies 10(4): 431-464.

Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics (September): 125-153.

Hayne, C. and V. Marshall. 2019. Information intermediary or de facto standard setter? Field evidence on the indirect and direct influence of proxy advisors. Journal of Accounting Research (September): 969-1011.

He, E., M. Jacob, R. Vashishtha and M. Venkatachalam. 2022. Does differential taxation of short-term relative to long-term capital gains affect long-term investment? Journal of Accounting and Economics (August): 101479.

He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

He, J., X. Tian, H. Yang and L. Zuo. 2020. Asymmetric cost behavior and dividend policy. Journal of Accounting Research (September): 989-1021.

He, L., R. Labelle, C. Piot and D. B. Thornton. 2009. Board monitoring, audit committee effectiveness, and financial reporting quality: Review and synthesis of empirical evidence. Journal of Forensic & Investigative Accounting 1(2): 1-41.

He, S., and G. Narayanamoorthy. 2020. Earnings acceleration and stock returns. Journal of Accounting and Economics (February): 101238.

He, W. and C. Lu. 2018. Why do analysts issue sales forecasts? Evidence from mandatory IFRS adoption. Accounting Horizons (March): 121-141.

He, W., A. B. Jackson and K. Liang. 2019. Inconsistent signals, earnings announcements, and market uncertainty. Abacus 55(2): 411-435.

He, W., K. H. Hong and E. Wu. 2020. Does investor sentiment affect the value relevance of accounting information? Abacus 56(4): 535-560.

He, X., H. Yin, Y. Zeng, H. Zhang and H. Zhao. 2019. Facial structure and achievement drive: Evidence from financial analysts. Journal of Accounting Research (September): 1013-1057.

He, X. D. and X. Y. Zhou. 2011. Portfolio choice under cumulative prospect theory: An analytical treatment. Management Science (February): 315-331.

He, Y., B. Li, Z. Liu and J. Pittman. 2021. Does the threat of a PCAOB inspection mitigate US institutional investors' home bias? Contemporary Accounting Research 38(4): 2622-2658.

He, Y., H. T. Tan, F. Yeo and J. Zhang. 2019. When do qualitative risk disclosures backfire? The effects of a mismatch in hedge disclosure formats on investors' judgments. Contemporary Accounting Research 36(4): 2093-2112.

Healy, P. 1996. Discussion of a market-based evaluation of discretionary accrual models. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 107-115.

Healy, P. M. 2009. Discussion of “What determines financial analysts’ career outcomes during mergers?” Journal of Accounting and Economics (March): 87-90.

Healy, P. M. 2015. Discussion of "On guidance and volatility". Journal of Accounting and Economics (November-December): 136-140.

Healy, P. M. and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons (December): 365-383. (Summary).

Healy, P. M. and K. G. Palepu. 1990. Earnings and risk changes surrounding primary stock offers. Journal of Accounting Research (Spring): 25-48.

Healy, P. M. and K. G. Palepu . 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics (January): 97-123.

Healy, P. M. and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics (September): 405-440.

Healy, P. M. and K. G. Palepu. 1993. The effect of firms' financial disclosure strategies on stock prices. Accounting Horizons (March): 1-11.

Healy, P. M. and K. G. Palepu. 2003. How the quest for efficiency corroded the market. Harvard Business Review (July): 76-85. (Summary).

Heater, J. C., S. Nallareddy and M. Venkatachalam. 2021. Aggregate accruals and market returns: The role of aggregate M&A activity. Journal of Accounting and Economics (November-December): 101432.

Heeley, M. B., S. F. Matusik and N. Jain. 2007. Innovation, appropriability, and the underpricing of initial public offerings. The Academy of Management Journal 50(1): 209-225.

Heese, J., G. Perez-Cavazos and D. Caspar. 2023. When executives pledge integrity: The effect of the accountant's oath on firms' financial reporting. The Accounting Review (November): 261-288.

Heflin, F., C. Hsu and Q. Jin. 2015. Accounting conservatism and street earnings. Review of Accounting Studies 20(2): 674-709.

Heflin, F., K. R. Subramanyam and Y. Zhang. 2003. Regulation FD and the financial information environment: Early evidence. The Accounting Review (January): 1-37.

Heflin, F., W. J. Kross and I. Suk. 2016. Asymmetric effects of regulation FD on management earnings forecasts. The Accounting Review (January): 119-152.

Heinle, M. S. and K. C. Smith. 2017. A theory of risk disclosure. Review of Accounting Studies 22(4): 1459-1491.

Heinle, M. S., C. Hofmann and A. H. Kunz. 2012. Identity, incentives, and the value of information. The Accounting Review (July): 1309-1334.

Heinrichs, A., J. Park and E. F. Soltes. 2019. Who consumes firm disclosures? Evidence from earnings conference calls. The Accounting Review (May): 205-231.

Heitzman, S. and M. Huang. 2019. Internal information quality and the sensitivity of investment to market prices and accounting profits. Contemporary Accounting Research 36(3): 1699-1723.

Heitzman, S. M. and M. Ogneva. 2019. Industry tax planning and stock returns. The Accounting Review (September): 219-246.

Hellmann, T. and E. Perotti. 2011. The circulation of ideas in firms and markets. Management Science (October): 1813-1826.

Hemmer, T. 2008. Discussion of Marking-to-market: Panacea or Pandora's box? Journal of Accounting Research (May): 461-466.

Hemmer, T. and E. Labro. 2008. On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research (December): 1209-1240.

Hemmer, T. and E. Labro. 2019. Management by the numbers: A formal approach to deriving informational and distributional properties of "unmanaged" earnings. Journal of Accounting Research (March): 5-51.

Hendricks, B. E. and C. Shakespeare. 2013. Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights." Review of Accounting Studies 18(3): 859-867.

Heninger, W. G., Y. Kim and S. Nabar. 2009. Earnings misstatements, restatements, and corporate governance. Journal of Forensic & Investigative Accounting 1(2): 1-35.

Hennig, J. C., C. Ahrens, J. Oehmichen and M. Wolff. 2023. Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees. Accounting, Organizations and Society (104): 101390.

Henry, E. 2006. Market reaction to verbal components of earnings press releases: Event study using predictive algorithm. Journal of Emerging Technologies in Accounting (3): 1-19.

Henry, E. and A. J. Leone. 2016. Measuring qualitative information in capital markets research: Comparison of alternative methodologies to measure disclosure tone. The Accounting Review (January): 153-178.

Henry, E. and M. Peytcheva. 2018. Earnings-announcement narrative and investor judgment. Accounting Horizons (September): 123-143.

Henry, E. and M. Peytcheva. 2020. Joint effects of boilerplate and text markup on the judgments of novice and experienced user of financial information. Behavioral Research In Accounting 32(1): 1-20.

Hensher, D. A. and S. Jones. 2007. Forecasting corporate bankruptcy: Optimizing the performance of the mixed Logit model. Abacus 43(3): 241-264.

Herath, H. S. B., A. W. Richardson, R. R. Roubi and M. Tippett. 2015. Non-linear equity valuation: An empirical analysis. Abacus 51(1): 86-115.

Hermanson, D. R., J. Krishnan and Z. Ye. 2009. Adverse section 404 opinions and shareholder dissatisfaction toward auditors. Accounting Horizons (December): 391-409.

Hernandez, M., R. Raveendhran, E. Weingarten and M. Barnett. 2019. How algorithms can diversify the startup pool: Data-driven approaches can help venture capital firms limit gender bias and make better, fairer investment decisions. MIT Sloan Management Review (Fall): 71-78.

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