Capital Markets Bibliography L-M

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

Labelle, R. 1990. Bond covenants and changes in accounting policy: Canadian evidence. Contemporary Accounting Research 6(2): 677-698.

Labelle, R. 1990. Clauses restrictives et modifications comptables: Une étude canadienne. Contemporary Accounting Research 6(2): 699-723.

Lacina, M. J., B. R. Marks and H. Shin. 2009. The information content of quarterly foreign earnings of U.S. multinational companies under SFAS N. 131. Journal of International Accounting Research 8(2): 23-44.

Lai, C. 2015. Growth in residual income, short and long term, in the OJ model. Review of Accounting Studies 20(4): 1287-1296.

Lai, C. 2020. A note on a framework for valuation ratios on fundamentals. Contemporary Accounting Research 37(4): 2213-2223.

Lail, B. E. 2014. Do cross-listers bond to U.S. markets? An examination of earnings quality around SOX. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 354-366.

Langberg, N. and N. Rothenberg. 2023. Audit quality and investment efficiency with endogenous analyst information. The Accounting Review (July): 247-272.

Lambert, R., C. Leuz and R. E. Verrecchia. 2007. Accounting information, disclosure, and the cost of capital. Journal of Accounting Research (May): 385-420.

Lambert, R. A. 2003. Discussion of ‘limited attention, information disclosure, and financial reporting’. Journal of Accounting and Economics (December): 387-400.

Lambert, R. A. 2004. Discussion of analysts’ treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts. Journal of Accounting and Economics (December): 205-222.

Lambert, R. A. and D. F. Larcker. 1985. Golden parachutes, executive decision-making, and shareholder wealth. Journal of Accounting and Economics (April): 179-203.

Lambert, R. A. and D. F. Larcker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 85-125.

Lambert, R. A., D. F. Larcker and R. E. Verrecchia. 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research (Spring): 129-149.

Landsman, W. R. 1988. Discussion of “A comparative examination of the time-series properties and predictive ability of annual historical cost and general price level adjusted earnings” Contemporary Accounting Research 4(2): 508-512.

Landsman, W. R. 1989. Discussion of the multiperiod information content of accounting earnings: Confirmation and contradictions of previous earnings reports. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 80-84.

Landsman, W. R. and A. Damodaran. 1989. Using shrinkage estimators to improve upon time-series model proxies for the security market's expectation of earnings. Journal of Accounting Research (Spring): 97-115.

Landsman, W. R. and E. L. Maydew. 2002. Has the information content of quarterly earnings announcements declined in the past three decades? Journal of Accounting Research (June): 797-808.

Landsman, W. R. and J. A. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7(1): 185-198.

Landsman, W. R. and J. Magliolo. 1988. Cross-sectional capital market research and model specification. The Accounting Review (October): 586-604.

Landsman, W. R., B. L. Miller, K. Peasnell and S. Yeh. 2011. Do investors understand really dirty surplus? The Accounting Review (January): 237-258.

Landsman, W. R., E. L. Maydew and J. R. Thornock. 2012. The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics (February-April): 34-54.

Landsman, W. R., K. V. Peasnell, P.F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Lanen, W. N. and D. F. Larcker. 1992. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research (Spring): 70-93.

Lanen, W. N. and R. Thompson. 1988. Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions. Journal of Accounting and Economics (December): 311-334.

Lang, B. and J. R. McGowan. 2013. Chinese reverse mergers: Accounting fraud and stock price collapse. Journal of Forensic & Investigative Accounting 5(2): 175-199.

Lang, K. and B. Bateson. 2019. Redefining how companies engage investors on sustainability. The CPA Journal (July): 11-13.

Lang, M. 1991. Time-varying stock price response to earnings induced by uncertainty about the time-series process of earnings. Journal of Accounting Research (Autumn): 229-257.

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Lang, M. and E. Sul. 2014. Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities. Journal of Accounting and Economics (November-December): 265-274.

Lang, M. and L. Stice-Lawrence. 2015. Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics (November-December): 110-135.

Lang, M. and M. Maffett. 2011. Transparency and liquidity uncertainty in crisis periods. Journal of Accounting and Economics (November): 101-125.

Lang, M. and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research (Autumn): 246-271.

Lang, M., J. S. Raedy and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics (October): 255-283.

Lang, M. H. and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review (October): 467-492.

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, Analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345.

Lang, M. H., K. V. Lins and D. P. Miller. 2004. Concentrated control, analyst following, and valuation: Do analysts matter most when investors are protected least? Journal of Accounting Research (June): 589-623.

Langberg, N. and K. Sivaramakrishnan. 2008. Voluntary disclosures and information production by analysts. Journal of Accounting and Economics (September): 78-100.

Langberg, N. and K. Sivaramakrishnan. 2010. Voluntary disclosures and analyst feedback. Journal of Accounting Research (June): 603-646.

Laprise, S. G., M. C. Fu, S. I. Marcus, A. E. B. Lim and H. Zhang. 2006. Pricing American-style derivatives with European call options. Management Science (January): 95-110.

Lara, J. M. G., B. G. Osma and F. Penalva. 2011. Conditional conservatism and cost of capital. Review of Accounting Studies 16(2): 247-271.

Larcker, D. F. 1989. Discussion of accounting measurement, price-earnings ratios, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 145-152.

Larcker, D. F. 1992. Discussion of disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs. Journal of Accounting Research (Studies on Accounting and Taxation): 69-76.

Larcker, D. F. 2003. Discussion of “are executive stock options associated with future earnings?” Journal of Accounting and Economics (December): 91-103.

Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.

Larcker, D. F. and A. A. Zakolyukina. 2012. Detecting deceptive discussion in conference calls. Journal of Accounting Research (May): 495-540.

Larcker, D. F. and E. M. Watts. 2020. Where's the greenium? Journal of Accounting and Economics (April-May): 101312.

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732.

Larcker, D. F. and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research (June): 625-658.

Larcker, D. F., A. L. McCall and G. Ormazabal. 2013. Proxy advisory firms and stock option repricing. Journal of Accounting and Economics (November-December): 149-169.

Larcker, D. F., R. E. Reder and D. T. Simon. 1983. Trades by insiders and mandated accounting standards. The Accounting Review (July): 606-620.

Larcker, D. F., S. A. Richardson and I. Tuna. 2007. Corporate governance, accounting outcomes, and organizational performance. The Accounting Review (July): 963-1008.

Largay, J. A. III. 2008. Earnings Magic and the Unbalance Sheet: The Search for Financial Reality by Gary Giroux. The Accounting Review (January): 257-258.

Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832.

Larocque, S. 2013. Analysts' earnings forecast errors and cost of equity capital estimates. Review of Accounting Studies 18(1): 135-166.

Larocque, S. A., M. A. Martin and B. R. Walther. 2020. Are earnings forecasts informed by proxy statement compensation disclosures? Contemporary Accounting Research 37(2): 741-772.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Lasser, D. J., X. Wang and Y. Zhang. 2010. The effect of short selling on market reactions to earnings announcements. Contemporary Accounting Research 27(2): 609-638.

Lau, A. H. 1987. A five-state financial distress prediction model. Journal of Accounting Research (Spring): 127-138.

Lau, H. F. W. 2004. Regulations on IPO pricing, earnings management and earnings forecasts during the reform of state enterprises in China. Advances in International Accounting 17: 175-198.

Lau, S. T., K. Shrestha and J. Yu. 2016. Corporate governance and the information content of earnings announcements: A cross-country analysis. Contemporary Accounting Research 33(3): 1238-1266.

Laurion, H. 2020. Implications of non-GAAP earnings for real activities and accounting choices. Journal of Accounting and Economics (August): 101333.

Laurion, H. and R. Sloan. 2022. When does forecasting GAAP earnings entail unreasonable effort? Journal of Accounting and Economics (February): 101437.

Laux, C. 2016. The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion. Journal of Accounting and Economics (November-December): 204-208.

Laux, V. and K. Ray. 2020. Effects of accounting conservatism on investment efficiency and innovation. Journal of Accounting and Economics (August): 101319.

Laux, V. and P. C. Stocken. 2012. Managerial reporting, over optimism, and litigation risk. Journal of Accounting and Economics (June): 577-591.

Law, K. K. F. and L. F. Mills. 2019. Financial gatekeepers and investor protection: Evidence from criminal background checks. Journal of Accounting Research (May): 491-543.

Lawrence, A. 2013. Discussion of "Implications of the integral approach and earnings management for alternative annual reporting periods." Review of Accounting Studies 18(3): 892-898.

Lawrence, A. 2013. Individual investors and financial disclosure. Journal of Accounting and Economics (July): 130-147.

Lawrence, A., J. Ryans, E. Sun and N. Laptev. 2018. Earnings announcement promotions: A Yahoo finance field experiment. Journal of Accounting and Economics (November-December): 399-414.

Lawrence, A., J. P. Ryans and E. Y. Sun. 2017. Investor demand for sell-side research. The Accounting Review (March): 123-149.

Lawrence, A., M. Minutti-Meza and D. Vyas. 2018. Is operational control risk informative of financial reporting deficiencies? Auditing: A Journal of Practice & Theory 37(1): 139-165.

Lawrence, A., R. Sloan and Y. Sun. 2013. Non-discretionary conservatism: Evidence and implications. Journal of Accounting and Economics (December Supplement): 112-133.

Lawrence, A., S. Siriviriyakul and R. G. Sloan. 2016. Who's the fairest of them all? Evidence from closed-end funds. The Accounting Review (January): 207-227.

Lawrence, J. S. 1929. Is investment hedging possible? Harvard Business Review (April): 280-287.

Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Lawton, W. H. 1925. Common Stocks as long term investments. Journal of Accountancy (April): 350-351.

Lazonick, W. 2014. Profits without prosperity. Stock buybacks manipulate the market and leave most Americans worse off. Harvard Business Review (September): 46-55. (Shows how productivity and wages have parted ways).

Le, A., X. Yin and J. Zhao. 2022. The capitalization effect of imputation credits on expected stock returns. Abacus 58(3): 523-566.

Le Guyader, L. P. 2015. The tale of a whale: The London whale trading scandal cost JPMorgan Chase & Co. a whopping $6 billion in trading losses and almost $1 billion in penalties. But some aspects of the trading portfolio should have sent warning signals - especially to management accountants. What went wrong? Strategic Finance (April): 40-47.

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189.

Lee, C. F. and C. Wu. 1988. Expectation formation and financial ratio adjustment processes. The Accounting Review (April): 292-306.

Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227.

Lee, C. J. and C. Chen. 1990. Structural changes and the forecasting of quarterly accounting earnings in the utility industry. Journal of Accounting and Economics (July): 93-122.

Lee, C. J., L. Y. Li and H. Yue. 2006. Performance, growth and earnings management. Review of Accounting Studies 11(2-3): 305-334.

Lee, C. M. C. 1992. Discussion of “Corporate disclosure and price discovery associated with NYSE temporary trading halts”. Contemporary Accounting Research 8(2): 532-539.

Lee, C. M. C. 1992. Earnings news and small traders: An intraday analysis. Journal of Accounting and Economics (June-September): 265-302.

Lee, C. M. C. 2001. Market efficiency and accounting research: A discussion of ‘capital market research in accounting’ by S. P. Kothari. Journal of Accounting and Economics (September): 233-253.

Lee, C. M. C. and C. Zhu. 2022. Active funds and bundled news. The Accounting Review (January): 315-339.

Lee, C. M. C. and E. M. Watts. 2021. Tick size tolls: Can a trading slowdown improve earnings news discovery? The Accounting Review (May): 373-401.

Lee, C. M. C. and Q. Zhong. 2022. Shall we talk? The role of interactive investor platforms in corporate communication. Journal of Accounting and Economics (November-December): 101524.

Lee, D. S., J. Han, W. Wu and C. W. Chow. 2005. Corporate governance and investor reaction to reported earnings: An exploratory study of listed Chinese companies. Advances in International Accounting 18: 1-25.

Lee, E., N. Strong and Z. Zhu. 2014. Did regulation fair disclosure, SOX, and other analyst regulations reduce security mispricing? Journal of Accounting Research (June): 733-774.

Lee, J. 2016. Can investors detect managers' lack of spontaneity? Adherence to predetermined scripts during earnings conference calls. The Accounting Review (January): 229-250.

Lee, J. E., R. Glasscock and M. S. Park. 2017. Does the ability of operating cash flows to measure firm performance improve during periods of financial distress? Accounting Horizons (March): 23-35.

Lee, K., M. Aleksanyan, E. Harris and M. Manochin. 2023. Throwing in the towel: What happens when analysts' recommendations go wrong? Contemporary Accounting Research 40(3): 1576-1604.

Lee, L. F. 2012. Incentives to inflate reported cash from operations using classification and timing. The Accounting Review (January): 1-33.

Lee, L. F. and A. K. Lo. 2016. Do opinions on financial misstatement firms affect analysts' reputation with investors? Evidence from reputational spillovers. Journal of Accounting Research (September): 1111-1148.

Lee, L. F., A. P. Hutton and S. Shu. 2015. The role of social media in the capital market: Evidence from consumer product recalls. Journal of Accounting Research (May): 367-404.

Lee, R. and A. P. Curatola. 2017. Does the content of pro forma earnings influence nonprofessional investors? Management Accounting Quarterly (Summer): 1-7.

Lee, S., S. Pandit and R. H. Willis. 2013. Equity method investments and sell-side analysts' information environment. The Accounting Review (November): 2089-2115.

Lee, S., S. R. Matsunaga and C. W. Park. 2012. Management forecast accuracy and CEO turnover. The Accounting Review (November): 2095-2122.

Lee, S., Z. Ling and Z. Rezaee. 2023. Securities and exchange commission comment letter disclosures and short sellers' front running. The Accounting Review (September): 375-400.

Lee, Y. 2012. The effect of quarterly report readability on information efficiency of stock prices. Contemporary Accounting Research 29(4): 1137-1170.

Leftwich, R. 1980. Market failure fallacies and accounting information. Journal of Accounting and Economics (December): 193-211.

Leftwich, R. 1981. Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements. Journal of Accounting and Economics (March): 3-36.

Leftwich, R. 1983. Accounting information in private markets: Evidence from private lending agreements. The Accounting Review (January): 23-42.

Leftwich, R. 2004. Discussion of: “Investor protection under unregulated financial reporting” (by Jan Barton and Gregory Waymire). Journal of Accounting and Economics (December): 117-128.

Lehavy, R. 2002. Reporting discretion and the choice of fresh start values in companies emerging from chapter 11 bankruptcy. Review of Accounting Studies 7(1): 53-73.

Lehavy, R. 2009. Discussion of "Are earnings forecasts more accurate when accompanied by cash flow forecasts?" Review of Accounting Studies 14(2-3): 392-400.

Lehavy, R. and R. G. Sloan. 2008. Investor recognition and stock returns. Review of Accounting Studies 13(2-3): 327-361.

Lehavy, R., F. Li and K. Merkley. 2011. The effect of annual report readability on analyst following and the properties of their earnings forecasts. The Accounting Review (May): 1087-1115.

Lehmann, B. N. and D. M. Modest. 2005. Diversification and the optimal construction of basis portfolios. Management Science (April): 581-598.

Lehmann, N. 2019. Do corporate governance analysts matter? Evidence from the expansion of governance analyst coverage. Journal of Accounting Research (June): 721-761.

Lehmer, T., B. Lourie and D. Shanthikumar. 2022. Brokerage trading volume and analysts' earnings forecasts: A conflict of interest? Review of Accounting Studies 27(2): 441-476.

Lennox, C. and B. Li. 2014. Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics (February): 58-75.

Lennox, C., X. Wu and T. Zhang. 2016. The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics (April-May): 545-562.

Lennox, C. S. and C. W. Park. 2006. The informativeness of earnings and management's issuance of earnings forecasts. Journal of Accounting and Economics (December): 439-458.

Lennox, C. S., J. J. Schmidt and A. M. Thompson. 2023. Why are expanded audit reports not informative to investors? Evidence from the United Kingdom. Review of Accounting Studies 28(1): 497-532.

Leone, A. J., J. S. Wu and J. L. Zimmerman. 2006. Asymmetric sensitivity of CEO cash compensation to stock returns. Journal of Accounting and Economics (October): 167-192.

Leone, A. J., S. Rock and M. Willenborg. 2007. Disclosure of intended use of proceeds and underpricing in initial public offerings. Journal of Accounting Research (March): 111-153.

Lerman, A. 2020. Individual investors' attention to accounting information: Evidence from online financial communities. Contemporary Accounting Research 37(4): 2020-2057.

Leuz, C. 2003. Discussion of ADRs, analysts, and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 347-362.

Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research (June): 445-472.

Leuz, C. and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 91-124.

Leuz, C., A. Triantis and T. Y. Wang. 2008. Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations. Journal of Accounting and Economics (August): 181-208.

Lev, B. 1979. The impact of accounting regulation on the stock market: The case of oil and gas companies. The Accounting Review (July): 485-503.

Lev, B. 1983. Some economic determinants of time-series properties of earnings. Journal of Accounting and Economics (5): 31-48.

Lev, B. 1989. On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 153-192.

Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).

Lev, B. 2011. How to win investors over. Harvard Business Review (November): 52-62.

Lev, B. and D. Nissim. 2004. Taxable income, future earnings, and equity values. The Accounting Review (October): 1039-1074.

Lev, B. and F. Gu. 2016. The End of Accounting and the Path Forward for Investors and Managers. Wiley.

Lev, B. and J. A. Ohlson. 1982. Market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 249-322.

Lev, B. and S. H. Penman. 1990. Voluntary forecast disclosure, nondisclosure, and stock prices. Journal of Accounting Research (Spring): 49-76.

Lev, B. and S. R. Thiagarajan. 1993. Fundamental information analysis. Journal of Accounting Research (Autumn): 190-215.

Lev, B. and S. Sunder. 1979. Methodological issues in the use of financial ratios. Journal of Accounting and Economics (December): 187-210.

Lev, B., S. Radhakrishnan and W. Zhang. 2009. Organization capital. Abacus 45(3): 275-298.

Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.

Lev, B., S. Li and T. Sougiannis. 2010. The usefulness of accounting estimates for predicting cash flows and earnings. Review of Accounting Studies 15(4): 779-807.

Levesque, T. J., T. Libby, R. Mathieu and S. W. G. Robb. 2010. The effect of director monitoring on bid and ask spreads. Journal of International Accounting Research 9(2): 45-65.

Levi, S. 2008. Voluntary disclosure of accruals in earnings press releases and the pricing of accruals. Review of Accounting Studies 13(1): 1-21.

Levine, M. E. and J. Mackey. 2017. Humans versus robots: Who to turn to for investment advice? The CPA Journal (May): 6-7. ("The lesson is clear: the technological juggernaut progresses whether people want it to or not." To adapt, focus on providing high-value services that a computer cannot do well).

Levinsohn, A. 2000. When a DRIP drops Wall Street's fees. Strategic Finance (November): 56-62. (Dividend reinvestment plans).

Levinsohn, A. 2000. Tracking stock: An old corporate finance technique gains new currency - and controversy. Strategic Finance (September): 62-67. (Tracking stock is stock issued on a subsidiary, division, product line, or business unit).

Levitt, A. and R. C. Breeden. 2009. Stepping up investor protection. The CPA Journal (June): 6-12.

Levy, H., R. Shalev and E. Zur. 2018. The effect of CFO personal litigation risk on firms disclosure and accounting choices. Contemporary Accounting Research 35(1): 434-463.

Lewellen, J. and R. J. Resutek. 2016. The predictive power of investment and accruals. Review of Accounting Studies 21(4): 1046-1080.

Lewellen, J. and R. J. Resutek. 2019. Why do accruals predict earnings? Journal of Accounting and Economics (April-May): 336-356.

Lewis, B. L., J. M. Patton; S. L. Green. 1988. The effects of information choice and information use on analysts' predictions of municipal bond rating changes. The Accounting Review (April): 270-282.

Lewis, M. 2010. Liar's Poker. W. W. Norton & Company.

Lewis, M. 2010. The Big Short: Inside the Doomsday Machine. W. W. Norton & Company.

L'Her, J. and J. Suret. 1991. The reaction of Canadian securities to revisions of earnings forecasts. Contemporary Accounting Research 7(2): 378-406.

Li, B., S. Rajgopal and M. Venkatachalam. 2014. R² and idiosyncratic risk are not interchangeable. The Accounting Review (November): 2261-2295.

Li, C., A. Lin and H. Lu. 2023. The effect of social skills on analysts performance. Contemporary Accounting Research 40(2): 1418-1447.

Li, C., A. Lin, H. Lu and K. Veenstra. 2020. Gender and beauty in the financial analyst profession: Evidence from the United States and China. Review of Accounting Studies 25(4): 1230-1262.

Li, C., L. Sun and M. Ettredge. 2010. Financial executive qualifications, financial executive turnover, and adverse SOX 404 opinions. Journal of Accounting and Economics (May): 93-110 .

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.

Li, E. X. 2013. Revealing future prospects without forecasts: The case of accelerating material contract fillings. The Accounting Review (September): 1769-1804.

Li, E. X. and K. Ramesh. 2009. Market reaction surrounding the filing of periodic SEC reports. The Accounting Review (July): 1171-1208.

Li, E. X., K. Ramesh, M. Shen and J. S. Wu. 2015. Do analyst stock recommendations piggyback on recent corporate news? An analysis of regular-hour and after-hours revisions. Journal of Accounting Research (September): 821-861.

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, F. 2010. The information content of forward-looking statements in corporate filings - A naive Bayesian machine learning approach. Journal of Accounting Research (December): 1049-1102.

Li, F. 2011. Earnings quality based on corporate investment decisions. Journal of Accounting Research (June): 721-752.

Li, F. 2012. Discussion of Analyzing speech to detect financial misreporting. Journal of Accounting Research (May): 393-400.

Li, F. and M. H. F. Wong. 2005. Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Journal of Accounting Research (March): 97-131.

Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.

Li, K. and P. Mohanram. 2019. Fundamental analysis: Combining the search for quality with the search for value. Contemporary Accounting Research 36(3): 1263-1298.

Li, K. K. 2011. How well do investors understand loss persistence? Review of Accounting Studies 16(3): 630-667.

Li, K. K. and H. You. 2015. What is the value of sell-side analysts? Evidence from coverage initiations and terminations. Journal of Accounting and Economics (November-December): 141-160.

Li, K. K. and P. Mohanram. 2014. Evaluating cross-sectional forecasting models for implied cost of capital. Review of Accounting Studies 19(3): 1152-1185.

Li, L. and T. Naughton. 2007. Going public with good governance: Evidence from China. Corporate Governance: An International Review 15(6): 1190-1202.

Li, L., B. Qi and J. Zhang. 2021. The effect of engagement auditors on financial statement comparability. Auditing: A Journal of Practice & Theory 40(3): 73-104.

Li, M. L. and N. R. Hwang. 2011. Effects of firm size, financial leverage and R&D expenditures on firm earnings: An analysis using quantile regression approach. Abacus 47(2): 182-204.

Li, N. 2021. Do majority-of-minority shareholder voting rights reduce expropriation? Evidence from related party transactions. Journal of Accounting Research (September): 1385-1423.

Li, N., F. P. Vasvari and R. Wittenberg-Moerman. 2016. Dynamic threshold values in earnings-based covenants. Journal of Accounting and Economics (April-May): 605-629.

Li, N., S. Richardson and I. Tuna. 2014. Macro to micro: Country exposures, firm fundamentals and stock returns. Journal of Accounting and Economics (August): 1-20.

Li, N., Y. Lou, C. A. Otto and R. Wittenberg-Moerman. 2021. Accounting quality and debt concentration. The Accounting Review (January): 377-400.

Li, O. Z. and Z. Zhuang. 2012. Management guidance and the underpricing of seasoned equity offerings. Contemporary Accounting Research 29(3): 710-737.

Li, O. Z., H. Liu and C. Ni. 2021. Dividend taxes, investor horizon, and idiosyncratic volatility. The Accounting Review (May): 403-430.

Li, O. Z., Y. Lin and J. R. Robinson. 2016. The effect of capital taxes on the initial pricing and underpricing of IPOs. Journal of Accounting and Economics (April-May): 465-485.

Li, S. and E. T. Nwaeze. 2018. Impact of extensions in XBRL disclosure on analysts' forecast behavior. Accounting Horizons (June): 57-79.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

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