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

28

DOWNLOADS
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22,955

SSRN CITATIONS
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Top 2,561

in Total Papers Citations

436

CROSSREF CITATIONS

247

Scholarly Papers (28)

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 4,978 (3,370)
Citation 160

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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

Posted: 09 Sep 2003
Peter D. Easton
University of Notre Dame - Department of Accountancy

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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 2,522 (10,364)
Citation 9

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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 2,025 (14,749)
Citation 7

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Rate of return, market premium, residual income model

4.

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, Steven J. Monahan and Steven J. Monahan
University of Notre Dame - Department of Accountancy and INSEADUniversity of Utah
Downloads 1,500 (23,525)
Citation 45

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expected returns, cost of capital

5.

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 1,413 (25,667)
Citation 2

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Valuation, Financial Statement Analysis, Multiples, Market Efficiency

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 1,395 (25,755)
Citation 10

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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

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7.

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 Group and University of Notre Dame - Mendoza College of Business
Downloads 1,286 (29,500)
Citation 11

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return predictability, earnings\, transaction costs

8.

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 1,187 (33,172)
Citation 2

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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
University of Notre Dame - Department of Accountancy, INSEADUniversity of Utah and London Business School
Downloads 808 (55,931)
Citation 1

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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
University of Notre Dame - Department of Accountancy, INSEADUniversity of Utah and London Business School
Downloads 49 (726,488)
Citation 36

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10.

Who Pays Attention to SEC Form 8-K?

Kelley School of Business Research Paper No. 17-24
Number of pages: 56 Posted: 29 Mar 2017 Last Revised: 15 Sep 2017
Azi Ben-Rephael, Zhi Da, Peter D. Easton and Ryan D. Israelsen
Rutgers Business School - Rutgers University, University of Notre Dame - Mendoza College of Business, University of Notre Dame - Department of Accountancy and Michigan State University - Department of Finance
Downloads 798 (57,709)

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

11.

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) - Accounting Department
Downloads 617 (80,543)
Citation 2

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earnings forecasts, biased estimates, implied expected rates of return

12.

Including Earnings of Delisting Firms in Studies Using CRSP/Compustat Merged Data

Number of pages: 25 Posted: 21 Sep 2017 Last Revised: 04 Apr 2023
University of Notre Dame - Department of Accountancy, University of Amsterdam - Amsterdam Business School, University of Notre Dame and Washington University in St. Louis - John M. Olin Business School
Downloads 582 (86,699)
Citation 2

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earnings, delistings

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, Steven J. Monahan and Peter D. Easton
INSEADUniversity of Utah and University of Notre Dame - Department of Accountancy
Downloads 573 (88,416)
Citation 8

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

14.

Forecasting Earnings Using k-Nearest Neighbors

Peter D. Easton, Martin M. Kapons, Steven J. Monahan, Harm H. Schütt, Eric H. Weisbrod; Forecasting Earnings Using k-Nearest Neighbors. The Accounting Review 2023; https://doi.org/10.2308/TAR-2021-0478
Number of pages: 52 Posted: 19 Feb 2021 Last Revised: 02 Dec 2023
University of Notre Dame - Department of Accountancy, University of Amsterdam - Amsterdam Business School, INSEADUniversity of Utah, Tilburg University - Tilburg School of Economics and Management and University of Kansas - School of Business
Downloads 552 (92,897)
Citation 2

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earnings, forecasting, machine learning

15.

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 482 (109,492)
Citation 1

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Cost of capital, accounting regimes, GAAP differences

16.

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, Steven J. Monahan and Steven J. Monahan
University of Notre Dame - Department of Accountancy and INSEADUniversity of Utah
Downloads 471 (112,519)
Citation 3

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forecasting earnings, cost of capital, valuation

17.

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 Kansas - School of Business
Downloads 421 (128,348)
Citation 2

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

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 413 (130,012)
Citation 14

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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

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earnings management, integral method, scale, sample selection

19.

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

Number of pages: 46 Posted: 10 Nov 2016 Last Revised: 17 Aug 2017
Peter D. Easton and Xiao-Jun Zhang
University of Notre Dame - Department of Accountancy and University of California, Berkeley
Downloads 365 (150,885)
Citation 1

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

20.

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 282 (198,539)
Citation 1

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

21.

Private Equity Fund Reporting Quality, External Monitors, Third-party Service Providers, and Fund Attributes

Number of pages: 57 Posted: 28 Sep 2022 Last Revised: 01 Jun 2023
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business, Baylor University and University of Connecticut - Department of Accounting
Downloads 161 (335,006)
Citation 2

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Private Equity, Monitoring, Fair Value, Net Asset Values, Financial Reporting, Valuation Specialists

22.

Credit Spreads, Debt Maturity and Assets Other than Those Included in Book Value

Number of pages: 53 Posted: 15 Jun 2018
Peter D. Easton, Mary Hill and Gary K. Taylor
University of Notre Dame - Department of Accountancy, Kennesaw State University and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 75 (575,632)

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23.

Monitoring in Private Equity

The Palgrave Encyclopedia of Private Equity, 2023. Available at: https://doi.org/10.1007/978-3-030-38738-9_116-1
Posted: 25 May 2023 Last Revised: 10 Aug 2023
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business, Baylor University and University of Connecticut - Department of Accounting

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Private equity, Governance, Monitoring, Institutional investors, Auditors, Net asset values, Valuation specialists, Agency costs

24.

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

Review of Accounting Studies, Forthcoming
Posted: 25 Apr 2015 Last Revised: 09 Dec 2021
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

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

25.

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

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

26.

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

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

27.

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

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 Department of Accounting - The University of Melbourne

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

28.

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Other Papers (1)

Total Downloads: 468
1.

Private Equity Valuation Before and After ASC 820

Number of pages: 41 Posted: 17 Jan 2019 Last Revised: 08 Apr 2021
University of Notre Dame - Department of Accountancy, University of Notre Dame - Mendoza College of Business and Ohio University
Downloads 468 (211,320)

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private equity, NAV, NPV, fair value accounting, ASC 820, SFAS 157