Equity Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Accounting Theory Main Page | Financial Reporting Main Page

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275.

Afterman, A. B. 2016. Equity crowdfunding. The CPA Journal (January): 66-67.

AICPA. 2004. Valuation of Privately-Held-Company Equity Securities Issued as Compensation. AICPA.

Alford, A. W. and J. R. Boatsman. 1995. Predicting long-term stock return volatility: Implications for accounting and valuation of equity derivatives. The Accounting Review (October): 599-618.

Alsadoun, N., V. Naiker, F. Navissi and D. S. Sharma. 2018. Auditor-provided tax nonaudit services and the implied cost of equity capital. Auditing: A Journal of Practice & Theory 37(3): 1-24.

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

Anderson, K. E. 1985. A horizontal equity analysis of the minimum tax provisions: An empirical study. The Accounting Review (July): 357-371.

Anthony, R. N. 1982. Equity interest - Its time has come. Journal of Accountancy (December): 76-93.

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C., A. D. Jagolinzer and D. F. Larcker. 2010. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research (May): 225-271.

Asare, S. K. and A. M. Wright. 2012. The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements. Auditing: A Journal of Practice & Theory 31(2): 1-17.

Ashford, S. J., N. P. Rothbard, S. K. Piderit and J. E. Dutton. 1998. Out on a limb: The role of context and impression management in selling gender-equity issues. Administrative Science Quarterly 43(1): 23-57.

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

Atkeson, T. C. 1956. Tax equity and the new revenue act. The Accounting Review (April): 194-203.

Attig, N. and S. E. Ghoul. 2018. Organization capital and the cost of equity financing in medium sized manufacturing firms. Contemporary Accounting Research 35(3): 1616-1644.

Azizkhani, M., G. S. Monroe and G. Shailer. 2013. Audit partner tenure and cost of equity capital. Auditing: A Journal of Practice and Theory 32(1): 183-202.

Bach, C. and P. O. Christian. 2016. Consumption-based equity valuation. Review of Accounting Studies 21(4): 1149-1202.

Baginski, S. P. and K. C. Rakow. 2012. Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies 17(2): 279-321.

Baginski, S. P., E. J. Conrad and J. M. Hassell. 1993. The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty. The Accounting Review (October): 913-927.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Balsam, S. and S. Miharjo. 2007. The effect of equity compensation on voluntary executive turnover. Journal of Accounting and Economics (March): 95-119.

Balsam, S., E. Bartov and C. Marquardt. 2002. Accruals management, investor sophistication, and equity valuation: Evidence from 10-Q filings. Journal of Accounting Research (September): 987-1012.

Balsam, S., W. Jiang and B. Lu. 2014. Equity incentives and internal control weaknesses. Contemporary Accounting Research 31(1): 178-201.

Banker, R. D., R. Huang and R. Natarajan. 2011. Equity incentives and long-term value created by SG&A expenditure. Contemporary Accounting Research 28(3): 794-830.

Bao, B. and L. Chow. 1999. The usefulness of earnings and book value for equity valuation in emerging capital markets: Evidence from listed companies in the People’s Republic of China. Journal of International Financial Management & Accounting 10(2): 85-104.

Barker, R., J. Hendry, J. Roberts and P. Sanderson. 2012. Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers. Accounting, Organizations and Society 37(4): 207-222.

Barlev, B. 1983. Contingent equity and the dilutive effect on EPS. The Accounting Review (April): 385-393.

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.

Barth, M. E., W. H. Beaver, J. R. M. Hand and W. R. Landsman. 1999. Accruals, cash flows, and equity values. Review of Accounting Studies 4(3-4): 205-229.

Batta, G. and V. Muslu. 2017. Credit rating agency and equity analysts' adjustments to GAAP earnings. Contemporary Accounting Research 34(2): 783-817.

Bauman, M. P. 2003. The impact and valuation of off-balance-sheet activities concealed by equity method accounting. Accounting Horizons (December): 303-314.

Beck, A. K, B. K. Behn, A. Lionzo and F. Rossignoli. 2017. Firm equity investment decision and U.S. GAAP and IFRS consolidation control guidelines: An empirical analysis. Journal of International Accounting Research 16(1): 37-57.

Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.

Berman, O., N. Sanajian and H. Abouee-Mehrizi. 2012. Do shareholders really prefer their executives to maximize the equity value? A Newsvendor case. Decision Sciences 43(3): 395-436.

Billings, B. A., X. Gao and Y. Jia. 2014. CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory 33(2): 1-25.

Black, D. E. and S. S. Dikolli. 2013. Discussion of: Divestitures of equity by executives and future equity granting patterns. Journal of Management Accounting Research (25): 25-33.

Blouin, J. L., J. S. Raedy and D. A. Shackelford. 2003. Capital gains taxes and equity trading: Empirical evidence. Journal of Accounting Research (September): 611-651.

Boatsman, J. and X. Dong. 2011. Equity value implications of lease accounting. Accounting Horizons (March): 1-16.

Botosan, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review (July): 323-349.

Botosan, C. A. and M. A. Plumlee. 2002. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research (March): 21-40.

Botosan, C. A., M. A. Plumlee and Y. Xie. 2004. The role of information precision in determining the cost of equity capital. Review of Accounting Studies 9(2-3): 233-259.

Boyle, P. P. 1985. Accounting for equity investments of life insurance companies. Contemporary Accounting Research 1(2): 116-144.

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347.

Bratten, B. and Y. Xue. 2017. Institutional ownership and CEO equity incentives. Journal of Management Accounting Research 29(3): 55-77.

Brockner, J., J. Greenberg, A. Brockner, J. Bortz, J. Davy and C. Carter. 1986. Layoffs, equity theory, and work performance: Further evidence of the impact of survivor guilt. The Academy of Management Journal 29(2): 373-384.

Bryant, K. Jr. and C. U. Phillips. 1978. Interest on equity capital and CASB standard 414. Management Accounting (August): 38-41, 47.

Burgstahler, D., J. Jiambalvo and E. Noreen. 1989. Changes in the probability of bankruptcy and equity value. Journal of Accounting and Economics (July): 207-224.

Burgstahler, D. C. and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review(April): 187-215.

Burnett, T., T. E. King and V. C. Lembke. 1979. Equity method reporting for major finance company subsidiaries. The Accounting Review (October): 815-823.

Cadman, B. 2013. Divestitures of equity by executives and future equity granting patterns. Journal of Management Accounting Research (25): 1-24.

Callen, J. L. 2016. Accounting valuation and cost of equity capital dynamics. Abacus 52(1): 5-25.

Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.

Cao, Y., J. N. Myers, L. A. Myers and T. C. Omer. 2015. Company reputation and the cost of equity capital. Review of Accounting Studies 20(1): 42-81.

Cao, Y., L. A. Myers, A. Tsang and Y. G. Yang. 2017. Management forecasts and the cost of equity capital: International evidence. Review of Accounting Studies 22(2): 791-838.

Carpenter, B. W. and D. P. Mahoney. 2017. Applying the equity method under ASU 2016-07. The CPA Journal (February): 56-59.

Carter, M. E., C. D. Ittner and S. L. C. Zechman. 2009. Explicit relative performance evaluation in performance-vested equity grants. Review of Accounting Studies 14(2-3): 269-306.

Carter, M. E., L. J. Lynch and I. Tuna. 2007. The role of accounting in the design of CEO equity compensation. The Accounting Review (March): 327-357.

Cellini, G. L. 1993. Strategic alliances in the 90's. Management Accounting (June): 56-59. (Strategic alliances include: research collaboration, licensing programs, co-promotion deals, joint ventures, co-marketing deals, production collaborations, equity investments, and co-sourcing arrangements).

Certo, S. T., C. M. Daily, A. A. Cannella Jr. and D. R. Dalton. 2003. Giving money to get money: How CEO stock options and CEO equity enhance IPO valuations. The Academy of Management Journal 46(5): 643-653.

Chasteen, L. G. 2002. Equity method accounting and intercompany transactions. Issues in Accounting Education (May): 185-196.

Chen, H., J. Z. Chen, G. J. Lobo and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research 28(3): 892-925.

Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.

Chen, S., L. Harris, W. Li and D. Wu. 2015. How does XBRL affect the cost of equity capital? Evidence from an emerging market. Journal of International Accounting Research 14(2): 123-145.

Chen, Z., D. S. Dhaliwal and H. Xie. 2010. Regulation fair disclosure and the cost of equity capital. Review of Accounting Studies 15(1): 106-144.

Cheng, Q. and T. D. Warfield. 2005. Equity incentives and earnings management. The Accounting Review (April): 441-476.

Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.

Christensen, P. O. and G. A. Feltham. 2009. Equity Valuation. Foundations and Trends in Accounting.

Clinton, S. B., J. T. White and T. Woidtke. 2014. Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation. Journal of Accounting and Economics (August): 59-78.

Cohen, D. A. and P. Zarowin. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting and Economics (May): 2-19.

Collins, D. W., M. Pincus and H. Xie. 1999. Equity valuation and negative earnings: The role of book value of equity. The Accounting Review (January): 29-61.

Comiskey, E. E. and C. W. Mulford. 1986. Investment decisions and the equity accounting standard. The Accounting Review (July): 519-525.

Core, J. and W. Guay. 1999. The use of equity grants to manage optimal equity incentive levels. Journal of Accounting and Economics 28(2)(December): 151-184.

Core, J. E. 2010. Discussion of Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research (May): 273-287.

Core, J. E. and C. M. Schrand. 1999. The effect of accounting-based debt covenants on equity valuation. Journal of Accounting and Economics (February): 1-34.

Cowherd, D. M. and D. I. Levine. 1992. Erratum: Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(3): 524.

Cowherd, D. M. and D. I. Levine. 1992. Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(2): 302-320.

Curatola, A. P. 2016. Residential mortgage interest & co-ownership: The Ninth Circuit ruled that the limit for deducting interest from acquisition and home equity indebtedness is applied on a per person bases and not on a per-residence bases. Strategic Finance (February): 13-14.

Daske, H. 2012. Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research (vol. 5, no 3) by Mark Lang, Mark Maffett. The Accounting Review (September): 1821-1823.

Davis-Friday, P. Y and E. A. Gordon. 2005. Relative valuation roles of equity book value, net income, and cash flows during a macroeconomic shock: The case of Mexico and the 1944 currency crisis. Journal of International Accounting Research 4(1): 1-21.

DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112.

Dechow, P. M., R. D. Erhard, R. G. Sloan and M. T. Soliman. 2021. Implied equity duration: A measure of pandemic shutdown risk. Journal of Accounting Research (March): 243-281.

Dechow, P. M., R. G. Sloan and M. T. Soliman. 2004. Implied equity duration: A new measure of equity risk. Review of Accounting Studies 9(2-3): 197-228.

Dhaliwal, D., J. S. Judd, M. Serfling and S. Shaikh. 2016. Customer concentration risk and the cost of equity capital. Journal of Accounting and Economics (February): 23-48.

Dhaliwal, D., L. Krull and O. Z. Li. 2007. Did the 2003 Tax Act reduce the cost of equity capital? Journal of Accounting and Economics (March): 121-150.

Dhaliwal, D., L. Krull, O. Z. Li and W. Moser. 2005. Dividend taxes and implied cost of equity capital. Journal of Accounting Research (December): 675-708.

Dhaliwal, D., M. Erickson, M. M. Frank and M. Banyi. 2003. Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis. Journal of Accounting and Economics (June): 179-200.

Dhaliwal, D., S. Heitzman and O. Z. Li. 2006. Taxes, leverage, and the cost of equity capital. Journal of Accounting Research (September): 691-723.

Dhaliwal, D. S., O. Z. Li, A. Tsang and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review (January): 59-100.

Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208.

Dimitrova, L. 2017. Perverse incentives of special purpose acquisition companies, the "poor man's private equity funds". Journal of Accounting and Economics (February): 99-120.

Dow, K. E., M. W. Watson and V. J. Shea. 2017. Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital. International Journal of Accounting Information Systems (25): 18-28.

Dyer, T. and E. Kim. 2021. Anonymous equity research. Journal of Accounting Research (May): 575-611.

Dyreng, S. D., B. P. Lindsey, K. S. Markle and D. A. Shackelford. 2015. The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals. Journal of Accounting and Economics (April-May): 182-202.

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

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. 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.

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.

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

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

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.

Eriksen, S. and B. Busta. 2011. Wrigley's dual-class equity strategy. Global Perspectives on Accounting Education (8): 1-6.

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.

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.

Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.

Fitzgerald, T., S. Gray, J. Hall and R. Jeyaraj. 2013. Unconstrained estimates of the equity risk premium. Review of Accounting Studies 18(2): 560-639.

Francis, J., P. Olsson and D. R. Oswald. 2000. Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates. Journal of Accounting Research (Spring): 45-70.

Francis, J., R. LaFond, P. M. Olsson and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review (October): 967-1010.

Frank, K. E. 2001. Making sense of spin-offs, tracking stock, and equity carve-outs. Strategic Finance (December): 38-43.

Frederickson, J. R. and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review (July): 667-686.

Freeman, R. N. 1978. On the association between net monetary position and equity security prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 111-145.

Frino, A. and D. R. Gallagher. 2002. Is index performance achievable? An analysis of Australian equity index funds. Abacus 38(2): 200-214.

Fukui, Y. 2008. Value relevance study-relevant for what?- and beyond: Changing equity premium and empirical research. Accounting Horizons (December): 439-440.

Ferri, F. 2009. Discussion of "Explicit relative performance evaluation in performance-vested equity grants". Review of Accounting Studies 14(2-3): 307-313.

Ghoul, S. E., O. Guedhami and J. Pittman. 2011. The role of IRS monitoring in equity pricing in public firms. Contemporary Accounting Research 28(2): 643-674.

Ghoul, S. E., O. Guedhami and J. Pittman. 2016. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. Accounting, Organizations and Society (54): 60-81.

Ghoul, S. E., O. Guedhami, Y. Ni, J. Pittman and S. Saadi. 2013. Does information asymmetry matter to equity pricing? Evidence from firms' geographic location. Contemporary Accounting Research 30(1): 140-181.

Givoly, D., C. K. Hayn and S. P. Katz. 2010. Does public ownership of equity improve earnings quality? The Accounting Review (January): 195-225.

Gleason, C. A., W. B. Johnson and H. Li. 2013. Valuation model use and the price target performance of sell-side equity analysts. Contemporary Accounting Research 30(1): 80-115.

Goh, B. W., C. Y. Lim, G. J. Lobo and Y. H. Tong. 2017. Conditional conservatism and debt versus equity financing. Contemporary Accounting Research 34(1): 216-251.

Gordon, I. and R. D. Morris. 1996. The equity accounting saga in Australia: Cyclical standard setting. Abacus 32(2): 153-177.

Griffin, P. A., H. A. Hong and J. Kim. 2016. Price discovery in the CDS market: The informational role of equity short interest. Review of Accounting Studies 21(4): 1116-1148.

Gulamhussen, M. A. and L. Guerreiro. 2009. The influence of foreign equity and board membership on corporate strategy and internal cost management in Portuguese banks. Management Accounting Research (March): 6-17.

Guo, H. and X. Jiang. 2011. Accruals and the conditional equity premium. Journal of Accounting Research (March): 187-221.

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.

Hand, J. R. M. 1989. 1988 Competitive manuscript award: Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review (October): 587-623.

Hand, J. R. M. and T. R. Skantz. 1997. The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51. Journal of Accounting and Economics (15 December): 175-203.

Hanssens, D. M., D. Thorpe and C. Finkbeiner. 2008. Marketing when customer equity matters. Harvard Business Review (May): 117-123. (Wachovia's marketing mix effectiveness measurement model).

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.

Harder, J. W. 1992. Play for pay: Effects of inequity in a pay-for-performance context. Administrative Science Quarterly 37(2): 321-335.

Harvard Business Review. 2016. How private equity firms hire CEOs. Harvard Business Review (June): 26-27.

Henry, T. F. 2009. Beware of equity compensation. The CPA Journal (December): 68-70.

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.

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Hill, M., G. W. Ruch and R. A. Price. 2023. Simplifying the distinction liabilities and equity. Strategic Finance (June): 40-47.

Hill, M. S., R. A. Price, III and G. W. Ruch. 2021. An alternative approach to distinguishing liabilities from equity. Accounting Horizons (March): 65-85.

Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281.

Howard, L. W. and J. L. Miller. 1993. Fair pay for fair play: Estimating pay equity in professional baseball with data envelopment analysis. The Academy of Management Journal 36(4): 882-894.

Huang, R., C. A. Marquardt and B. Zhang. 2014. Why do managers avoid EPS dilution? Evidence from debt-equity choice. Review of Accounting Studies 19(2): 877-912.

Hwang, L., W. Lee, S. Lim and K. Park. 2013. Does information risk affect the implied cost of equity capital? An analysis of PIN and adjusted PIN. Journal of Accounting and Economics (April-May): 148-167. (Probability of informed trading).

Imhof, M. J., S. E. Seavey and D. B. Smith. 2017. Comparability and cost of equity capital. Accounting Horizons (June): 125-138.

Ittner, C. D., R. A. Lambert, D. F. Larcker. 2003. The structure and performance consequences of equity grants to employees of new economy firms. Journal of Accounting and Economics (January): 89-127.

Jenkins, D. S. and G. D. Kane. 2006. A contextual analysis of income- and asset-based approaches to private equity valuation. Accounting Horizons (March): 19-35.

Jiao, J., L. A. Myers, J. Ng and S. Lixin. 2023. Customer referencing and capital markets: Evidence from the cost of equity. Contemporary Accounting Research 40(2): 1448-1486.

Jin, W., J. Livnat and Y. Zhang. 2012. Option prices leading equity prices: Do option traders have an information advantage? Journal of Accounting Research (May): 401-431.

Jo, H., Y. Kim and M. S. Park. 2007. Underwriter choice and earnings management: Evidence from seasoned equity offerings. Review of Accounting Studies 12(1): 23-59.

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822.

Johnstone, D. 2016. Editorial: Advances in equity valuation: Research on accounting valuation. Abacus 52(1): 1-4.

Kahn, A. S. and W. P. Gaeddart. 1985. From theories of equity to theories of justice: The liberating consequences of studying women. In O'Leary, V. E., R. K. Unger and B. S. Wallston. Editors. Women, Gender and Social Psychology. 129-148. Earlbaum.

Kannan, Y. H., T. R. Skantz and J. L. Higgs. 2014. The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory 33(2): 111-139.

Kara, M. C., M. A. Mayberry and S. G. Rane. 2023. Equity incentives and conforming tax avoidance. Contemporary Accounting Research 40(3): 1909-1936.

Katz, S. P. 2009. Earnings quality and ownership structure: The role of private equity sponsors (2007 American Accounting Association Competitive Manuscript Award Winner). The Accounting Review (May): 623-658.

Keller, K. L. and S. Sood. 2003. Brand equity dilution. MIT Sloan Management Review (Fall): 12-15.

Kim, C. K., J. H. Evans III and D. V. Moser. 2005. Economic and equity effects on tax reporting decisions. Accounting, Organizations, and Society 30(7-8): 609-625.

Kim, J. B. 2016. Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings. Review of Accounting Studies 21(4): 1361-1400.

Kim, Y. and M. S. Park. 2006. Auditor changes and the pricing of seasoned equity offers. Accounting Horizons (December): 333-349.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

King, R. D. 1984. The effect of convertible bond equity values on dilution and leverage. The Accounting Review (July): 419-431.

Kreissl, L. J. and D. Pulliam. 2013. Subsidiaries' advance agreements are equity instruments. Journal of Accountancy (January): 60-62.

Kumar, A. 2010. Self-selection and the forecasting abilities of female equity analysts. Journal of Accounting Research (May): 393-435.

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

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

Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.

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

Li, S. 2010. Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review (March): 607-636.

Liu, J., D. Nissim and J. Thomas. 2002. Equity valuation using multiples. Journal of Accounting Research (March): 135-172.

Livdan, D. and A Nezlobin. 2017. Accounting rules, equity valuation, and growth options. Review of Accounting Studies 22(3): 1122-1155.

Lui, D., S. Markov and A. Tamayo. 2012. Equity analysts and the market's assessment of risk. Journal of Accounting Research (December): 1287-1317.

Lynch, T. E. 1972. Reporting requirements for equity securities. Management Accounting (December): 23-26, 30.

Madison, T. F. and D.K. Clancy. 2000. Downsizing and performance: An empirical study of the effects of competition and equity market pressure. Advances in Management Accounting (9): 91-107.

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