Stock and Stock Ownership Bibliography

Common, Preferred, No Par, Treasury, and Mutual Funds

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



Capital Markets Main Page  |  Financial Reporting Main Page

Note: For Stock Dividends and Splits see MAAW's Dividends Bibliography. For Stock Options see MAAW's Stock Options Bibliography.

Abdel-Khalik, A. R. 1974. On the usefulness of financial ratios to investors in common stock: A comment. The Accounting Review (July): 547-550.

Ali, A., K. D. Wei and Y. Zhou. 2011. Insider trading and option grant timing in response to fire sales (and purchases) of stock mutual funds. Journal of Accounting Research (June): 595-632.

Ali, A., X. Chen, T. Yao and T. Yu. 2008. Do mutual funds profit from the accruals anomaly? Journal of Accounting Research (March): 1-26.

Anderson, S. W. 1927. Provisions of industrial preferred stocks. Harvard Business Review (October): 32-43.

Bargerstock, A. S. 2022. The downsides of stock buybacks. Strategic Finance (September): 32-39.

Barlas, S. 2018. Mutual funds could avoid Fed stress tests. Strategic Finance (June): 11.

Bhojraj, S., Y. J. Cho and N. Yehuda. 2012. Mutual fund family size and mutual fund performance: The role of regulatory changes. Journal of Accounting Research (June): 647-684.

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October): 385-390.

Briggs, L. L. 1933. Dividends on non-cumulative preferred stock. The Accounting Review (September): 224-238.

Buttimer, H. 1960. Statutory influence on treasury stock accounting. The Accounting Review (July): 476-481.

Buzby, S. L. and H. Falk. 1978. A survey of the interest in social responsibility information by mutual funds. Accounting, Organizations and Society 3(3-4): 191-201.

Callahan, C. M., W. H. Shaw and W. D. Terando. 2001. Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock. Journal of Accounting Research (December): 463-480.

Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070.

Chen, R. S. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A comment. The Accounting Review (April): 359-364.

Collins, J. H. and D. A. Shackelford. 1992. Foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 103-124.

Covring, V. M., M. L. Defond and M. Hung. 2007. Home bias, foreign mutual fund holdings, and the voluntary adoption of international standards. Journal of Accounting Research (March): 41-70.

Cullinan, C. P. and X. Zheng. 2015. Outsourcing accounting information systems: Evidence from closed-end mutual fund families. International Journal of Accounting Information Systems (17): 65-83.

DeFond, M., X. Hu, M. Hung and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics (April): 240-258.

Dhaliwal, D., O. Z. Li and R. Trezevant. 2003. Is a dividend tax penalty incorporated into the return on a firm's common stock? Journal of Accounting and Economics (June): 155-178.

Drazin, R. and H. Rao. 2002. Harnessing managerial knowledge to implement product-line extensions: How do mutual fund families allocate portfolio managers to old and new funds? The Academy of Management Journal 45(3): 609-619.

Duan, Y., E. S. Hotchkiss and Y. Jiao. 2018. Business ties and information advantage: Evidence from mutual fund trading. Contemporary Accounting Research 35(2): 866-897.

Edwards, J. W. 1971. Discussion of the influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-167.

Ely, K. and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93. Journal of Accounting Research (Autumn): 293-317.

Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.

Frischmann, P. J. and T. D. Warfield. 1999. Multiple motivations and effects: The case of trust preferred stock. Issues in Accounting Education (May): 269-284.

Frischmann, P. J., P. D. Kimmel and T. D. Warfield. 1999. Innovation in preferred stock: Current developments and implications for financial reporting. Accounting Horizons (September): 201-218.

Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622.

Givoly, D. and D. Palmon. 1981. Classification of convertible debt as common stock equivalents: Some empirical evidence on the effects of APB Opinion 15. Journal of Accounting Research (Autumn): 530-543.

Goldie, B. A., L. Li and A. Masli. 2018. Do mutual fund investors care about auditor quality? Contemporary Accounting Research 35(3): 1505-1532.

Gorman, J. F. and J. M. Hargadon. 2000. Mutual fund accounting. Strategic Finance (April): 48-53.

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

Hodgkinson, W. Jr. 1928. Preferred stock issues and redemptions, 1919-1927. Harvard Business Review (October): 49-58.

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217.

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61.

Houston, A. L. Jr. and C. O. Houston. 1991. The changing use of preferred stock. Management Accounting (December): 47-49.

Huddart, S. and V. G. Narayanan. 2002. An empirical examination of tax factors and mutual funds' stock sales decisions. Review of Accounting Studies 7(2-3): 319-341.

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

Kimmel, P. and T. D. Warfield. 1995. The usefulness of hybrid security classifications: Evidence from redeemable preferred stock. The Accounting Review (January): 151-167.

Kudla, R. J. 1980. The effects of strategic planning on common stock returns. The Academy of Management Journal 23(1): 5-20.

Lawton, W. H. 1925. Common Stocks as Long Term Investments. Journal of Accountancy (April): 350-351.

Lev, B. and S. Kunitzky. 1974. On the association between smoothing measures and the risk of common stocks. The Accounting Review (April): 259-270.

Lounsbury, M. 2007. A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds. The Academy of Management Journal 50(2): 289-307.

Maddox, R. L. III. 2002. "Tracking" common stocks and the potential misuse of the two-class method of calculating earnings per share. Management Accounting Quarterly (Fall): 16-20.

Margheim, L., J. A. Hora and T. Kelley. 2008. The preferred stock dilemma of Appllo Technology: The impact of SFAS #150. Global Perspectives on Accounting Education (5): 55-62.

May, R. G. 1971. The influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-163.

McGough, P. 1988. The legal significance of the par value of common stock: What accounting educators should know. Issues in Accounting Education (Fall): 330-350.

Miller, S. E. 2007. Valuing preferred stock. Journal of Accountancy (February): 55-59.

Moore, P. M., T. H. Oxner and J. Kusel. 1987. Determining common stock equivalency of convertible securities: A teaching approach. Issues in Accounting Education (Spring): 152-156.

Moser, W. K. Newberry and A. Puckett. 2011. Bank debt covenants and firms' responses to FAS 150 liability recognition: evidence from trust preferred stock. Review of Accounting Studies 16(2): 355-376.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Nallareddy, S. and M. Ogneva. 2017. Accrual quality, skill, and the cross-section of mutual fund returns. Review of Accounting Studies 22(2): 503-542.

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352.

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556.

O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319.

Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130.

Petri, E. and R. Minch. 1974. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation. The Accounting Review (April): 330-341.

Petri, E. and R. Minch. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A reply. The Accounting Review (April): 365-369.

Potter, G. 1992. Accounting earnings announcements, institutional investor concentration, and common stock returns. Journal of Accounting Research (Spring): 146-155.

Preinreich, G. A. D. 1936. The fair value and yield of common stock. The Accounting Review (June): 130-140.

Quinn, P. J. 2018. Shifting corporate culture: Executive stock ownership plan adoptions and incentives to meet or just beat analysts' expectations. Review of Accounting Studies 23(2): 654-685.

Rao, H. and R. Drazin. 2002. Overcoming resource constraints on product innovation by recruiting talent from rivals: A study of the mutual fund industry, 1986-94. The Academy of Management Journal 45(3): 491-507.

Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757.

Rockness, J. and P. F. Williams. 1988. A descriptive study of social responsibility mutual funds. Accounting, Organizations and Society 13(4): 397-411.

Rueschhoff, N. G. 1978. The evolution of accounting for corporate treasury stock in the United States. The Accounting Historians Journal 5(1): 1-7.

Scott, G. G. 1917. Treasury stock and its relation to other balance sheet factors. Journal of Accountancy (April): 259-263.

Sharpe, W. F. 1967. A linear programming algorithm for mutual fund portfolio selection. Management Science (March): 499-510.

Sheldahl, T. K. 1982. Reporting treasury stock as an asset: Law, logic, and economic substance. The Accounting Historians Journal 9(2): 1-23.

Slovin, M. B., M. E. Sushka and C. D. Hudson. 1990. External monitoring and its effect on seasoned common stock issues. Journal of Accounting and Economics (March): 397-417.

Staubus, G. J. 1965. The association of financial accounting variables with common stock values. The Accounting Review (January): 119-134.

Stickel, S. E. 1986. The effect of preferred stock rating changes on preferred and common stock prices. Journal of Accounting and Economics (October): 197-215.

Stickel, S. E. 1991. Common stock returns surrounding earnings forecast revisions: More puzzling evidence. The Accounting Review (April): 402-416.

The Accounting Review. 1941. Metropolitan Edison Company: Restriction on dividends on common stock; consent order. The Accounting Review (March): 94-97.

Thom, H. 1927. Expressing preferred stock on the balance sheet. The Accounting Review (March): 1-9.

Walton, S. 1919. Institute examination auditing, Treasury stock and surplus. Journal of Accountancy (September): 226-236.

Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.

Walton, S. and H. N. Onion. 1915. Treasury stock sold at a premium. Journal of Accountancy (June): 481-482.

Weinstein, G. P. and R. Bloom. 1998. Towards an integrative tax course: A mutual funds case study. Journal of Accounting Education 16(2): 315-334.

Weiss, I. S. 2002. Discussion of “An empirical examination of tax factors and mutual funds' stock sales decisions”. Review of Accounting Studies 7(2-3): 343-347.

Weston, F. T. 1971. Discussion of the influence of quarterly earnings announcements on investor decisions as reflected in common stock price changes. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 168-171.

Whitehurst, F. D. 1970. The predictability of investor cash return from historical income trends of common stocks. The Accounting Review (July): 553-564.

Williams, E. E. and M. C. Findlay III. 1983. Is Common stock obsolete? Abacus 19(1): 39-55.

Willis, R. H. 2001. Mutual fund manager forecasting behavior. Journal of Accounting Research (December): 707-725.

Yen, J. and T. Wang. 2021. Stock price relevance of voluntary disclosures about blockchain technology and crytocurrencies. International Journal of Accounting Information Systems (40): 100499.