Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash Related Main Page
Abbott, A. B. 2023. Cost of illiquidity: Marketability and liquidity discounts in a Margrabe exchange option framework. Journal of Forensic Accounting Research 8(1): 357-386.
Affleck-Graves, J., C. M. Callahan and N. Chipalkatti. 2002. Earnings predictability, information asymmetry, and market liquidity. Journal of Accounting Research (June): 561-583.
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Batten, J. A., H. Kinateder and N. Wagner. 2022. Beating the average: Equity premium variations, uncertainty, and liquidity. Abacus 58(3): 567-588.
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Bierman, H. Jr. and S. Smidt. 1967. Accounting for debt and costs of liquidity under conditions of uncertainty. Journal of Accounting Research (Autumn): 144-153.
Bischof, J. and H. Daske. 2013. Mandatory disclosure, voluntary disclosure, and stock market liquidity: Evidence from the EU bank stress tests. Journal of Accounting Research (December): 997-1029.
Blankespoor, E., G. S. Miller and H. D. White. 2014. The role of dissemination in market liquidity: Evidence from firms' use of Twitter™. The Accounting Review (January): 79-112.
Bloomfield, R. 2016. Why we should stop being surprised that lightly regulated markets fall short of the SEC's goals for market quality: A discussion of "Private intermediary innovation and market liquidity". Contemporary Accounting Research 33(3): 949-960.
Bloomfield, R. J. and T. J. Wilks. 2000. Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital. The Accounting Review (January): 13-41.
Bunker, R. B., C. Cagle and D. Harris. 2019. A liquidity ratio analysis of lean vs. not-lean operations. Management Accounting Quarterly (Winter): 10-16.
Cagle, C. S., S. N. Campbell and K. T. Jones. 2013. Analyzing liquidity: Using the cash conversion cycle. Journal of Accountancy (May): 44-48.
Campbell, J. L., J. E. Duchac, W. Shi and D. Stice. 2023. The association between stock liquidity and audit pricing. Auditing: A Journal of Practice & Theory 42(2): 53-74.
Chen, J. Z., G. J. Lobo and J. H. Zhang. 2017. Accounting quality, liquidity risk, and post-earnings-announcement drift. Contemporary Accounting Research 34(3): 1649-1680.
Chen, Y., R. Ge, L. Henock and L. Zolotoy. 2019. Stock liquidity and corporate tax avoidance. Review of Accounting Studies 24(1): 309-340.
Chordia, T., A. Subrahmanyam and Q. Tong. 2014. Have capital market anomalies attenuated in the recent era of high liquidity and trading activity? Journal of Accounting and Economics (August): 41-58.
Emery, G. W. and K. O. Cogger. 1982. The measurement of liquidity. Journal of Accounting Research (Part I, Autumn): 290-303.
Frino, A., R. Palumbo, F. Capalbo, D. Gerace and V. Mollica. 2013. Information disclosure and stock liquidity: Evidence from Borsa Italiana. Abacus 49(4): 423-440.
Gao, P., X. Jiang and G. Zhang. 2019. Firm value and market liquidity around the adoption of common accounting standards. Journal of Accounting and Economics (August): 101220.
Gassen, J., H. A. Skaife and D. Veenman. 2020. Illiquidity and the measurement of stock price synchronicity. Contemporary Accounting Research 37(1): 419-456.
Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March): 88-100.
Guragai, B., P. Hutchison and M. Farris. 2019. Cash-to-cash (C2C) length: Insights on present and future profitability and liquidity. Advances in Management Accounting (31): 133-151.
Hundley, G., C. K. Jacobson and S. H. Park. 1996. Effects of profitability and liquidity on R&D intensity: Japanese and U.S. companies compared. The Academy of Management Journal 39(6): 1659-1674.
Hunter, R. L., G. M. Cunningham and T. G. Evans. 1979. Are multinational liquidity models worth the cost? Management Accounting (December): 51-56.
Jayaraman, S. and T. T. Milbourn. 2012. The role of stock liquidity in executive compensation. The Accounting Review (March): 537-563.
Jiang, J., K. R. Petroni and I. Y. Wang. 2016. Private intermediary innovation and market liquidity: Evidence from the Pink Sheets® market. Contemporary Accounting Research 33(3): 920-948. (Over-the-counter market).
Khan, S., M. C. Anderson, H. Warsame and M. E. Wright. 2021. Liquidity and IFRS adoption in Canada. Journal of International Accounting Research 20(2): 87-109.
Kim, O. and R. E. Verrecchia. 1994. Market liquidity and volume around earnings announcements. Journal of Accounting and Economics (January): 41-67.
Klotz, C. 2020. Nonprofit liquidity. The CPA Journal (April): 10-12.
Lambert, R. A. and R. E. Verrecchia. 2015. Information, illiquidity, and cost of capital. Contemporary Accounting Research 32(2): 438-454.
Lang, M. and M. Maffett. 2011. Transparency and liquidity uncertainty in crisis periods. Journal of Accounting and Economics (November): 101-125.
Lang, M., K. V. Lins and M. Maffett. 2012. Transparency, liquidity, and valuation: International evidence on when transparency matters most. Journal of Accounting Research (June): 729-774.
Lemke, K. W. 1970. The evaluation of liquidity: An analytical study. Journal of Accounting Research (Spring): 47-77.
Lo, A. K. 2015. Accounting credibility and liquidity constraints: Evidence from reactions of small banks to monetary tightening. The Accounting Review (May): 1079-1113.
Mathuva, D. M., M. M. Wachira and G. I. Injeni. 2019. Does corporate environmental reporting improve stock liquidity? Evidence from Kenyan listed firms. Advances in Environmental Accounting & Management: Environmental Reporting and Management in Africa. (8): 9-34.
Ng, J. 2011. The effect of information quality on liquidity risk. Journal of Accounting and Economics (November): 126-143.
Nichols, D. R. and J. E. Parker. 1972. An alternative to liquidity as a basis for exchange valuation. Abacus 8(1): 68-74.
Opare, S., M. N. Houqe and T. van Zijl. 2021. Meta-analysis of the impact of adoption of IFRS on financial reporting comparability, market liquidity, and cost of capital. Abacus 57(3): 502-556.
Pearson, B. 2019. How to determine a discount for lack of marketability: Introducing the predictive illiquidity process. The CPA Journal (November): 58-63.
Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.
Ryan, V. 2010. Lien on me: CFOs eager to fill financing and liquidity gaps are turning to receivables for leverage. CFO (April): 23-26.
Ryan, V. 2011. Safeguarding your liquidity: Capital needs are covered and maturities are pushed out. What could possibly go wrong? CFO (September): 19-21.
Sadka, R. 2011. Liquidity risk and accounting information. Journal of Accounting and Economics (November): 144-152.
Sanders, T. B. 2006. How to calculate liquidity financing for nonpublic companies. Management Accounting Quarterly (Spring): 31-35.
Sapra, H. 2008. Do accounting measurement regimes matter? A discussion of mark-to-market accounting and liquidity pricing. Journal of Accounting and Economics (August): 379-387.
Schoenfeld, J. 2017. The effect of voluntary disclosure on stock liquidity: New evidence from index funds. Journal of Accounting and Economics (February): 51-74.
Sikes, S. A. and R. E. Verrecchia. 2015. Dividend tax capitalization and liquidity. Review of Accounting Studies 20(4): 1334-1372.
Sterling, R. R. and R. E. Flaherty. 1971. The role of liquidity in exchange valuation. The Accounting Review (July): 441-456.
Stuart, T. E. and O. Sorenson. 2003. Liquidity events and the geographic distribution of entrepreneurial activity. Administrative Science Quarterly 48(2): 175-201.
Subramaniam, R. K., S. D. Samuel and S. Mahenthiran. 2016. Liquidity implications of corporate social responsibility disclosures: Malaysian evidence. Journal of International Accounting Research 15(1): 133-153.
Wang, W. 2022. Accounting restatements and bank liquidity creation. The Accounting Review (November, Issue 6): 445-473.
Ze-To, S. Y. M. 2016. Asset liquidity and stock returns. Advances in Accounting: Incorporating Advances in International Accounting (35): 177-196.