Edward L. Owens

Emory University - Department of Accounting

Goizueta Business School

1300 Clifton Road

Atlanta, GA 30322

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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8,119

CITATIONS
Rank 15,871

SSRN RANKINGS

Top 15,871

in Total Papers Citations

22

Scholarly Papers (12)

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 (4,593)
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 (20,928)
Citation 7

Abstract:

Conservatism, Earnings Persistence, Returns-Earnings Relation

3.

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

Columbia Business School Research Paper No. 12/38
Number of pages: 57 Posted: 17 Nov 2010 Last Revised: 19 Jul 2017
Dan Amiram and Edward L. Owens
Columbia Business School - Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 797 (21,186)

Abstract:

Income smoothing, Private benefits, Debt contracts

4.

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 488 (43,608)
Citation 1

Abstract:

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

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 (45,733)
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 (53,967)
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 (45,482)

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 (26,518)

Abstract:

abnormal accruals, earnings management, earnings quality

9.

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 269 (54,405)

Abstract:

Financial analysts, earnings forecasts, uncertainty

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 (53,643)
Citation 1

Abstract:

Debt covenants; Dealscan; Covenant violation

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 237 (59,682)

Abstract:

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

12.

Audit Procedures and Financial Statement Quality: The Positive Effects of Negative Assurance

Simon Business School Working Paper No. FR 17-17
Number of pages: 62 Posted: 11 Aug 2017
University of Notre Dame, University of Rochester - Simon Business School, University of Texas at Austin - Department of Accounting and Emory University - Department of Accounting
Downloads 0 (288,773)

Abstract:

financial reporting quality, auditing, cost of debt, crowdfunding, Benford’s law