Edward Owens

University of Utah - David Eccles School of Business

1645 E Campus Center Dr

Salt Lake City, UT 84112-9303

United States

  • University of Utah - David Eccles School of Business

SCHOLARLY PAPERS

20

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Top 5,859

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15,054

TOTAL CITATIONS
Rank 6,069

SSRN RANKINGS

Top 6,069

in Total Papers Citations

216

Scholarly Papers (20)

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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 Owens
University of North Carolina at Chapel Hill, University of Miami - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 3,554 (6,975)
Citation 58

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Accounting, IFRS, Regulation, Comparability

2.

Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals

Number of pages: 70 Posted: 11 Dec 2013 Last Revised: 01 Jun 2016
Edward Owens, Joanna S. Wu and Jerold L. Zimmerman
University of Utah - David Eccles School of Business, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 1,168 (39,270)
Citation 59

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abnormal accruals, earnings management, earnings quality

3.

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 Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 982 (50,337)
Citation 7

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Income smoothing, Private benefits, Debt contracts

4.

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 Owens
School of Accountancy, J. Mack Robinson College of Business, Georgia State University and University of Utah - David Eccles School of Business
Downloads 974 (50,892)
Citation 33

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Debt covenants; Dealscan; Covenant violation

5.

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 Owens
Stanford University, University of North Carolina Kenan-Flagler Business School and University of Utah - David Eccles School of Business
Downloads 970 (51,184)

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Conservatism, Earnings Persistence, Returns-Earnings Relation

6.

Accounting-based Expected Loss Given Default and Debt Contract Design

Number of pages: 44 Posted: 02 Aug 2011 Last Revised: 21 Nov 2022
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 814 (65,091)
Citation 2

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Debt contracts; Loss given default; Accounting properties; Stepwise regression

7.

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 Owens and Oded Rozenbaum
Tel Aviv University - Coller School of Management, University of Utah - David Eccles School of Business and George Washington University - School of Business
Downloads 752 (72,313)
Citation 24

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Information Asymmetry, Analyst forecasts

8.

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
Dan Amiram, Wayne R. Landsman, Edward Owens and Stephen Stubben
Tel Aviv University - Coller School of Management, University of North Carolina Kenan-Flagler Business School, University of Utah - David Eccles School of Business and University of Utah
Downloads 679 (82,395)
Citation 7

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Financial analysts, earnings forecasts, uncertainty

9.

Asymmetric Effects of Default Probability on Earnings Informativeness

Number of pages: 37 Posted: 22 Jun 2011 Last Revised: 21 Jul 2017
Edward Owens
University of Utah - David Eccles School of Business
Downloads 626 (91,447)
Citation 1

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

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 Owens and Joanna S. Wu
University of Utah - David Eccles School of Business and University of Rochester - Simon Business School
Downloads 610 (94,565)
Citation 5

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

11.

Accrual Duration

Number of pages: 54 Posted: 29 Sep 2017 Last Revised: 07 Dec 2023
Ilia D. Dichev and Edward Owens
Emory University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 597 (97,133)

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accrual duration; accrual quality; total accruals; discretionary accruals; earnings persistence; AAERs

12.

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 Owens and Anand Srinivasan
University of Miami - Department of Accounting, University of Utah - David Eccles School of Business and National University of Singapore - Department of Finance
Downloads 597 (97,133)
Citation 2

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

13.

Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from U.S. Private Firms

Journal of Accounting & Economics (JAE), Forthcoming, Simon Business School Working Paper No. FR 17-17
Number of pages: 56 Posted: 11 Aug 2017 Last Revised: 14 Sep 2022
Brad A. Badertscher, Jaewoo Kim, William Kinney and Edward Owens
University of Notre Dame, University of Oregon - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Utah - David Eccles School of Business
Downloads 546 (108,712)
Citation 11

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assurance levels, audits, reviews, compilations, CPA fees, financial reporting quality, cost of debt

14.

Lender Capital Management and Financial Covenant Strictness

Number of pages: 49 Posted: 11 Sep 2018 Last Revised: 06 Feb 2023
Peter R. Demerjian, Edward Owens and Matias Sokolowski
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Utah - David Eccles School of Business and University of New Mexico - Robert O. Anderson Schools of Management
Downloads 542 (109,712)
Citation 4

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debt contracts, financial covenants, covenant violations, capital adequacy

15.

Information Dissemination Technologies and Syndicated Loan Structure: Evidence from EDGAR

Number of pages: 55 Posted: 30 Jan 2020 Last Revised: 04 Mar 2025
Sabrina Chi, Simon Cui, Hengda Jin, Edward Owens and Karen Ton
CSU Fullerton, University of Utah - David Eccles School of Business, Texas A&M University - Mays Business School, University of Utah - David Eccles School of Business and Villanova University
Downloads 487 (125,339)
Citation 1

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EDGAR, syndicated loans, individual participant lenders, information technologies, information asymmetry

16.

Lending Relationships along Ownership Lines: Institutional Cross-Ownership and Bank Loan Contracts

HKU Jockey Club Enterprise Sustainability Global Research Institute - Archive
Number of pages: 43 Posted: 12 May 2021 Last Revised: 24 Oct 2024
Zhiming Ma, Edward Owens, Derrald Stice and Danye Wang
Peking University - Guanghua School of Management, University of Utah - David Eccles School of Business, The University of Hong Kong - School of Business and University of Iowa
Downloads 417 (151,534)

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Debt contracting, Cross-ownership, Lending relationships

17.

Lending Along the Supply Chain

Number of pages: 40 Posted: 28 Dec 2019 Last Revised: 07 Dec 2020
Dan Amiram, Xinlei Li and Edward Owens
Tel Aviv University - Coller School of Management, University of California, Davis and University of Utah - David Eccles School of Business
Downloads 383 (165,392)

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debt contracts, syndicated loans, supply chain, moral hazard, adverse selection

18.

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 Owens
University of Miami - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 238 (272,938)
Citation 2

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

19.

Does Credit Rating Inflation Influence Loan Contract Design?

Number of pages: 50 Posted: 08 Nov 2024
Edward Owens, Peter R. Demerjian, Matias Sokolowski and Ling Zhou
University of Utah - David Eccles School of Business, School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of New Mexico - Robert O. Anderson Schools of Management and University of New Mexico
Downloads 93 (594,842)

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debt contracts, credit rating inflation, issuer-pay model, performance-sensitive debt, performance-pricing provisions, financial covenants

20.

Does Recognition Reduce Pollution? Evidence from Environmental Remediation Liabilities

Number of pages: 51 Posted: 16 Apr 2025
Simon Cui, Sara Malik and Edward Owens
University of Utah - David Eccles School of Business, University of Utah - David Eccles School of Business and University of Utah - David Eccles School of Business
Downloads 25 (1,097,618)

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recognition, pollution, environmental remediation liabilities, SOP 96-1