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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.
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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.
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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.
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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.
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Larcker, D. F. and E. M. Watts. 2020. Where's the greenium? Journal of Accounting and Economics (April-May): 101312.
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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.
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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.
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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.
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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.
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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.
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Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227.
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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.
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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.
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Lehmann, N. 2019. Do corporate governance analysts matter? Evidence from the expansion of governance analyst coverage. Journal of Accounting Research (June): 721-761.
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Lev, B. 2011. How to win investors over. Harvard Business Review (November): 52-62.
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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.
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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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