Edward L. Owens

Emory University - Department of Accounting

Goizueta Business School

1300 Clifton Road

Atlanta, GA 30322

United States

SCHOLARLY PAPERS

11

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CITATIONS
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Top 15,810

in Total Papers Citations

22

Scholarly Papers (11)

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 1,630 (4,925)
Citation 8

Abstract:

Accounting, IFRS, Regulation, Comparability

2.

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 873 (19,408)
Citation 7

Abstract:

Conservatism, Earnings Persistence, Returns-Earnings Relation

3.

How Does Income Smoothing Affect the Cost of Private Debt?

Columbia Business School Research Paper No. 12/38
Number of pages: 55 Posted: 17 Nov 2010 Last Revised: 29 Oct 2016
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 797 (20,559)

Abstract:

Income smoothing, Private benefits, Debt contracts

4.

Bankruptcy Contagion and Earnings Informativeness

Number of pages: 51 Posted: 22 Jun 2011 Last Revised: 24 Jul 2013
Edward L. Owens
Emory University - Department of Accounting
Downloads 488 (41,753)
Citation 1

Abstract:

bankruptcy contagion, earnings informativeness, asymmetric earnings persistence, default risk

5.

Debt Contracts, Loss Given Default and Accounting Information

Number of pages: 39 Posted: 02 Aug 2011 Last Revised: 10 Aug 2016
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 389 (48,248)
Citation 4

Abstract:

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

6.

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 Shuang Wu
Emory University - Department of Accounting and University of Rochester - Simon Business School
Downloads 383 (52,916)
Citation 1

Abstract:

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

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 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 373 (46,068)

Abstract:

Information Asymmetry, Analyst forecasts

8.

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 Shuang Wu and Jerold L. Zimmerman
Emory University - Department of Accounting, University of Rochester - Simon Business School and University of Rochester - Simon Business School
Downloads 363 (28,439)

Abstract:

abnormal accruals, earnings management, earnings quality

9.

Analysts’ Forecasts During Periods of High Market Uncertainty

Columbia Business School Research Paper No. 13-68, Simon School Working Paper No. FR 13-24
Number of pages: 44 Posted: 18 Aug 2013 Last Revised: 22 Oct 2014
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 269 (61,436)

Abstract:

Financial analysts, earnings forecasts, uncertainty, information asymmetry

10.

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 246 (53,898)
Citation 1

Abstract:

Debt covenants; Dealscan; Covenant violation

11.

Pessimistic-Trading Restrictions and the Information Environment: Evidence from Short-Sale Constraints and Default Prediction around the World

Number of pages: 63 Posted: 23 Jul 2013 Last Revised: 25 Aug 2016
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 237 (63,007)

Abstract:

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