Edward L. Owens

Emory University - Department of Accounting

Goizueta Business School

1300 Clifton Road

Atlanta, GA 30322

United States

SCHOLARLY PAPERS

14

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CITATIONS
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22

Scholarly Papers (14)

1.

Earnings Comovement and Accounting Comparability: The Effects of Mandatory IFRS Adoption

Simon School Working Paper No. FR 11-03
Number of pages: 55 Posted: 15 Sep 2010 Last Revised: 15 Aug 2016
Mark H. Lang, Mark G. Maffett and Edward L. Owens
University of North Carolina at Chapel Hill, University of Chicago - Booth School of Business and Emory University - Department of Accounting
Downloads 2,569 (4,285)
Citation 8

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Accounting, IFRS, Regulation, Comparability

Sign Reversal in the Relationship between Income Smoothing and Cost of Debt

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 59 Posted: 17 Nov 2010 Last Revised: 15 Dec 2017
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 916 (22,188)

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Income smoothing, Private benefits, Debt contracts

Sign Reversal in the Relationship between Income Smoothing and Cost of Debt

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 40-71, 2018
Number of pages: 32 Posted: 08 Feb 2018
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
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debt contracts, income smoothing, private benefits

3.

Asymmetry in Earnings Timeliness and Persistence: A Simultaneous Equations Approach

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 02 Apr 2008 Last Revised: 19 Sep 2012
William H. Beaver, Wayne R. Landsman and Edward L. Owens
Stanford University, University of North Carolina Kenan-Flagler Business School and Emory University - Department of Accounting
Downloads 904 (23,012)
Citation 7

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Conservatism, Earnings Persistence, Returns-Earnings Relation

4.

Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

Number of pages: 70 Posted: 11 Dec 2013 Last Revised: 01 Jun 2016
Edward L. Owens, Joanna S. Wu and Jerold L. Zimmerman
Emory University - Department of Accounting, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 835 (25,837)

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abnormal accruals, earnings management, earnings quality

5.

Debt Contracts, Loss Given Default and Accounting Information

Number of pages: 40 Posted: 02 Aug 2011 Last Revised: 12 Feb 2018
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 574 (42,920)
Citation 4

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Debt contracts, Loss given default, Bankruptcy, Accounting information, Accounting quality

6.

Do Information Releases Increase or Decrease Information Asymmetry? New Evidence from Analyst Forecast Announcements

Columbia Business School Research Paper No. 12/54
Number of pages: 46 Posted: 20 Sep 2012 Last Revised: 28 May 2016
Dan Amiram, Edward L. Owens and Oded Rozenbaum
Columbia Business School - Accounting, Business Law & Taxation, Emory University - Department of Accounting and George Washington University - School of Business
Downloads 560 (44,305)

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Information Asymmetry, Analyst forecasts

7.

Asymmetric Effects of Default Probability on Earnings Informativeness

Number of pages: 37 Posted: 22 Jun 2011 Last Revised: 21 Jul 2017
Edward L. Owens
Emory University - Department of Accounting
Downloads 536 (46,820)
Citation 1

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asymmetric earnings persistence; probability of default; earnings informativeness; bankruptcy contagion

How Are Analysts’ Forecasts Affected by High Uncertainty?

Columbia Business School Research Paper No. 13-68, Simon School Working Paper No. FR 13-24
Number of pages: 46 Posted: 18 Aug 2013 Last Revised: 10 Aug 2017
Columbia Business School - Accounting, Business Law & Taxation, University of North Carolina Kenan-Flagler Business School, Emory University - Department of Accounting and University of Utah
Downloads 515 (48,703)

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Financial analysts, earnings forecasts, uncertainty

How are Analysts’ Forecasts Affected by High Uncertainty?

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 295-318, 2018
Number of pages: 24 Posted: 17 Apr 2018
Columbia Business School - Accounting, Business Law & Taxation, University of North Carolina Kenan-Flagler Business School, Emory University - Department of Accounting and University of Utah
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earnings forecasts, financial analysts, uncertainty

9.

Measuring the Probability of Financial Covenant Violation in Private Debt Contracts

Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Number of pages: 41 Posted: 13 Mar 2013 Last Revised: 05 Nov 2015
Peter R. Demerjian and Edward L. Owens
University of Washington - Michael G. Foster School of Business and Emory University - Department of Accounting
Downloads 482 (53,583)
Citation 1

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Debt covenants; Dealscan; Covenant violation

10.

Quarter-End Repo Borrowing Dynamics and Bank Risk Opacity

Review of Accounting Studies, Vol. 30, No. 3, 2015
Number of pages: 63 Posted: 17 Apr 2011 Last Revised: 27 May 2016
Edward L. Owens and Joanna S. Wu
Emory University - Department of Accounting and University of Rochester - Simon Business School
Downloads 459 (56,980)
Citation 1

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Window dressing; sale and repurchase agreement; bank opacity; short-term borrowing

11.

The Effect of Equity-Market Frictions on Default-Risk Assessment: Evidence from Short-Sale Constraints around the World

Number of pages: 73 Posted: 23 Jul 2013 Last Revised: 31 Jul 2017
Mark G. Maffett, Edward L. Owens and Anand Srinivasan
University of Chicago - Booth School of Business, Emory University - Department of Accounting and CAFRAL, Reserve Bank of India
Downloads 453 (57,890)

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Short-sale constraints; Default risk; Financial reporting transparency; Credit spreads

12.

Verification Services and Financial Reporting Quality: Assessing the Potential of Review Procedures

Simon Business School Working Paper No. FR 17-17
Number of pages: 52 Posted: 11 Aug 2017 Last Revised: 03 Aug 2018
University of Notre Dame, University of Rochester - Simon Business School, University of Texas at Austin - McCombs School of Business and Emory University - Department of Accounting
Downloads 175 (159,563)

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economics of verification, financial reporting quality, cost of debt, crowdfunding, confirmatory data analytics

13.

Equity-Market Trading Restrictions and Credit Prices

Number of pages: 50 Posted: 30 Oct 2017 Last Revised: 27 Feb 2018
Mark G. Maffett and Edward L. Owens
University of Chicago - Booth School of Business and Emory University - Department of Accounting
Downloads 96 (254,394)

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Short-sale constraints, Information risk, Credit prices, CDS spreads

14.

Lender Capital Adequacy and Financial Covenant Strictness

Number of pages: 43 Posted: 11 Sep 2018
Peter R. Demerjian, Edward L. Owens and Matias Sokolowski
University of Washington - Michael G. Foster School of Business, Emory University - Department of Accounting and Emory University - Goizueta Business School
Downloads 57 (341,722)

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financial covenants, covenant violations, Tier 1 capital