Peter D. Easton

University of Notre Dame - Department of Accountancy

Notre Dame Alumni Professor of Accountancy

Mendoza College of Business

Notre Dame, IN 46556-5646

United States

SCHOLARLY PAPERS

26

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CITATIONS
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358

Scholarly Papers (26)

PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

Number of pages: 39 Posted: 09 Sep 2003
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 3,960 (1,587)
Citation 147

Abstract:

PE ratio, PEG ratio, Earnings forecasts, Earnings growth, Cost of capital

PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

Accounting Review, January 2004
Posted: 09 Sep 2003
Peter D. Easton
University of Notre Dame - Department of Accountancy

Abstract:

PE ratio, PEG ratio, Earnings forecasts, Earnings growth, Cost of capital

2.

Does The Peg Ratio Rank Stocks According To The Market's Expected Rate Of Return On Equity Capital?

Ohio State University Working Paper
Number of pages: 31 Posted: 04 Mar 2002
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 1,996 (4,858)
Citation 6

Abstract:

PE ratio, PEG ratio, Earnings forecasts, Earnings growth, Cost of capital

3.

Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks

Number of pages: 41 Posted: 30 Oct 2000
University of Notre Dame - Department of Accountancy, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 1,853 (5,965)
Citation 4

Abstract:

Rate of return, market premium, residual income model

4.

Scale and Scale Effects in Market-Based Accounting Research

Journal of Business Finance & Accounting, p. 25-56, January 2003
Number of pages: 57 Posted: 22 Apr 2000
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 1,324 (10,487)
Citation 56

Abstract:

5.

An Evaluation of the Reliability of Accounting Based Measures of Expected Returns: A Measurement Error Perspective

University of Notre Dame and INSEAD Working Paper
Number of pages: 62 Posted: 15 Sep 2003
Peter D. Easton and Steven J. Monahan
University of Notre Dame - Department of Accountancy and INSEAD
Downloads 1,264 (10,958)
Citation 22

Abstract:

expected returns, cost of capital

Dissecting Earnings Recognition Timeliness

Chicago Booth Research Paper No. 11-18
Number of pages: 48 Posted: 15 Apr 2011 Last Revised: 21 May 2013
Ryan T. Ball and Peter D. Easton
The Stephen M. Ross School of Business at the University of Michigan and University of Notre Dame - Department of Accountancy
Downloads 1,187 (12,668)

Abstract:

Dissecting Earnings Recognition Timeliness

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Ryan T. Ball and Peter D. Easton
The Stephen M. Ross School of Business at the University of Michigan and University of Notre Dame - Department of Accountancy

Abstract:

7.

Earnings Management? Alternative Explanations for Observed Discontinuities in the Frequency Distribution of Earnings, Earnings Changes, and Analyst Forecast Errors

Number of pages: 58 Posted: 15 Nov 2004
Cindy Durtschi and Peter D. Easton
DePaul University - School of Accountancy and MIS and University of Notre Dame - Department of Accountancy
Downloads 1,104 (14,117)
Citation 7

Abstract:

Earnings management, thresholds, earnings discontinuity, scaling

Initial Evidence on the Role of Accounting Earnings in the Bond Market

Number of pages: 63 Posted: 07 Jul 2007 Last Revised: 26 Jan 2009
Peter D. Easton, Steven J. Monahan and Florin P. Vasvari
University of Notre Dame - Department of Accountancy, INSEAD and London Business School
Downloads 708 (27,400)
Citation 28

Abstract:

Bond Returns, Bond Trade, Earnings, Losses and Call Option

Initial Evidence on the Role of Accounting Earnings in the Bond Market

Number of pages: 60 Posted: 27 Apr 2009
Peter D. Easton, Steven J. Monahan and Florin P. Vasvari
University of Notre Dame - Department of Accountancy, INSEAD and London Business School
Downloads 25 (425,213)
Citation 28

Abstract:

9.

Another Look at Equity and Enterprise Valuation Based on Multiples

Number of pages: 45 Posted: 27 Aug 2009 Last Revised: 05 Apr 2012
Mingcherng Deng, Peter D. Easton and Julian Yeo
City University of New York (CUNY) - Baruch College, University of Notre Dame - Department of Accountancy and Columbia University - Accounting
Downloads 647 (24,420)

Abstract:

Valuation, Financial Statement Analysis, Multiples, Market Efficiency

10.

Pre-Earnings Announcement Drift

Number of pages: 65 Posted: 15 Mar 2011
Peter D. Easton, George Gao and Pengjie Gao
University of Notre Dame - Department of Accountancy, T. Rowe Price and University of Notre Dame - Mendoza College of Business
Downloads 540 (28,578)
Citation 3

Abstract:

return predictability, earnings\, transaction costs

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 5, pp. 983-1016, December 2007
Number of pages: 34 Posted: 23 Mar 2007 Last Revised: 03 Jan 2008
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 496 (44,130)
Citation 34

Abstract:

earnings forecasts, biased estimates, implied expected rates of return

Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts

Journal of Accounting Research, Vol. 45, No. 5, pp. 983-1015, December 2007
Number of pages: 33 Posted: 11 Dec 2007
Peter D. Easton and Gregory A. Sommers
University of Notre Dame - Department of Accountancy and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Downloads 7 (526,675)
Citation 34

Abstract:

Use of Forecasts of Earnings to Estimate and Compare Cost of Capital Across Regimes

Number of pages: 35 Posted: 26 Nov 2005
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 446 (50,490)
Citation 23

Abstract:

Cost of capital, accounting regimes, GAAP differences

Use of Forecasts of Earnings to Estimate and Compare Cost of Capital Across Regimes

Journal of Business Finance & Accounting, Vol. 33, No. 3-4, pp. 374-394, April 2006
Number of pages: 21 Posted: 25 May 2006
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 15 (482,181)
Citation 23

Abstract:

13.

Evaluating Accounting-Based Measures of Expected Returns: Easton and Monahan and Botosan and Plumlee Redux

Number of pages: 36 Posted: 19 Apr 2010 Last Revised: 25 May 2010
Steven J. Monahan and Peter D. Easton
INSEAD and University of Notre Dame - Department of Accountancy
Downloads 384 (52,759)
Citation 4

Abstract:

Expected rate of return, equity capital, ERR, realized returns, expected returns

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 07 Jul 2009
Cindy Durtschi and Peter D. Easton
DePaul University - School of Accountancy and MIS and University of Notre Dame - Department of Accountancy
Downloads 363 (64,829)
Citation 23

Abstract:

earnings management

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions

Posted: 19 Apr 2010
Peter D. Easton
University of Notre Dame - Department of Accountancy

Abstract:

earnings management, integral method, scale, sample selection

Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-Based Estimates of the Expected Rate of Return on Equity Capital

Abacus, Forthcoming, INSEAD Working Paper No. 2015/43/ACC
Number of pages: 40 Posted: 17 May 2015 Last Revised: 16 Jun 2015
Peter D. Easton and Steven J. Monahan
University of Notre Dame - Department of Accountancy and INSEAD
Downloads 355 (66,545)

Abstract:

forecasting earnings, cost of capital, valuation

Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting‐Based Estimates of the Expected Rate of Return on Equity Capital

Abacus, Vol. 52, Issue 1, pp. 35-58, 2016
Number of pages: 24 Posted: 20 Apr 2016
Peter D. Easton and Steven J. Monahan
University of Notre Dame - Department of Accountancy and INSEAD
Downloads 1 (564,477)

Abstract:

Accounting‐based valuation, Cost of capital, Earnings forecasts, Expected rate of return

16.

The Market Reaction to Bank Regulatory Filings (Formerly 'Day 30: The Tacit Quarterly Information Event in the Banking Industry')

Number of pages: 55 Posted: 25 Apr 2015 Last Revised: 22 Dec 2016
Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton
University of Notre Dame, University of Notre Dame and University of Notre Dame - Department of Accountancy
Downloads 172 (88,888)

Abstract:

Call Report, FR Y-9C, commercial banks, bank holding company, earnings announcement, 10-K, 10-Q, market reaction, banking industry

17.

Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto

Journal of Accounting Research, Vol. 43, pp. 557-592, September 2005
Number of pages: 36 Posted: 08 May 2006
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 20 (438,424)

Abstract:

18.

Does SEC Form 8-K Provide Information Necessary or Useful for the Protection of Investors?

Kelley School of Business Research Paper No. 17-24
Number of pages: 42 Posted: 29 Mar 2017
Azi Ben-Rephael, Zhi Da, Peter D. Easton and Ryan D. Israelsen
Indiana University - Kelley School of Business - Department of Finance, University of Notre Dame - Mendoza College of Business, University of Notre Dame - Department of Accountancy and Indiana University - Kelley School of Business - Department of Finance
Downloads 0 (170,790)

Abstract:

SEC 8-K filings, Investor Attention, Price discovery, Price pressure

19.

Estimating the Cost of Capital Using Stock Prices and Near‐Term Earnings Forecasts

Journal of Applied Corporate Finance, Vol. 28, Issue 3, pp. 87-94, 2016
Number of pages: 10 Posted: 30 Nov 2016
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 0 (536,520)

Abstract:

20.

Mixing Fair-Value and Historical-Cost Accounting: Predictable Other-Comprehensive-Income and Mispricing of Bank Stocks

Number of pages: 47 Posted: 10 Nov 2016 Last Revised: 02 May 2017
Peter D. Easton and Xiao-Jun Zhang
University of Notre Dame - Department of Accountancy and University of California, Berkeley
Downloads 0 (154,997)

Abstract:

Market mispricing; Bank risk factors; Holding gains and losses; Available-for-sale securities; Commercial banks; Fair value accounting; Other comprehensive income

21.

Financial Reporting: An Enterprise Operations Perspective

Number of pages: 23 Posted: 04 Nov 2015
Peter D. Easton
University of Notre Dame - Department of Accountancy
Downloads 0 (141,648)

Abstract:

accounting measurement, enterprise operations, valuation, WACC, cost of capital

22.

Accounting Earnings, Change in Market Value and Cash Flows

Number of pages: 50 Posted: 17 Oct 2015 Last Revised: 07 Mar 2016
Peter D. Easton, Peter B. Vassallo and Eric H. Weisbrod
University of Notre Dame - Department of Accountancy, University of New South Wales (UNSW) - School of Accounting and University of Miami - Department of Accounting
Downloads 0 (74,630)

Abstract:

Accounting Conservatism, Firm Growth, Free Cash Flows, Earnings Return Relation

23.

The Market Pricing of Other-Than-Temporary Impairments

The Accounting Review 2014, Volume 89, No. 3
Posted: 28 Jun 2011 Last Revised: 17 Jul 2014
Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton
University of Notre Dame, University of Notre Dame and University of Notre Dame - Department of Accountancy

Abstract:

fair value accounting, mark-to-market accounting, other-than-temporary impairments, unrealized losses, other comprehensive income, financial crisis, commercial banks

24.

A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis

The Accounting Review, Vol. 87, No. 1, January 2012
Posted: 15 Mar 2010 Last Revised: 02 Feb 2012
Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton
University of Notre Dame, University of Notre Dame and University of Notre Dame - Department of Accountancy

Abstract:

regulatory capital, standard setting, other-than-temporary-impairments, fair value accounting, mark-to-market, pro-cyclical, contagion, credit crisis, asset sales

25.

Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry

Journal of Accounting and Economics, Vol. 29, No. 2, April 2000
Posted: 15 Aug 2001
Mimi Alciatore, Peter D. Easton and Nasser Spear
University of Houston - Department of Accountancy & Taxation, University of Notre Dame - Department of Accountancy and University of Melbourne - Department of Accounting and Business Information Systems

Abstract:

Capital markets, Oil and gas, Value-relevance, SEC, Asset impairment

26.

Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non Market-Based Value Estimates

Journal of Accounting Research, Supplement 1998
Posted: 26 Jan 1999
Peter D. Easton
University of Notre Dame - Department of Accountancy

Abstract: