Edward Owens

University of Utah - David Eccles School of Business

1645 E Campus Center Dr

Salt Lake City, UT 84112-9303

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 5,253

in Total Papers Downloads

13,319

SSRN CITATIONS
Rank 6,480

SSRN RANKINGS

Top 6,480

in Total Papers Citations

168

CROSSREF CITATIONS

77

Scholarly Papers (18)

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 3,367 (5,965)
Citation 58

Abstract:

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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 1,083 (34,330)
Citation 46

Abstract:

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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 960 (40,731)
Citation 3

Abstract:

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Income smoothing, Private benefits, Debt contracts

4.

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
Stanford University, University of North Carolina Kenan-Flagler Business School and University of Utah - David Eccles School of Business
Downloads 949 (41,432)

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Conservatism, Earnings Persistence, Returns-Earnings Relation

5.

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 838 (49,179)
Citation 33

Abstract:

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Debt covenants; Dealscan; Covenant violation

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 746 (57,476)
Citation 2

Abstract:

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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 677 (65,365)
Citation 24

Abstract:

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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
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 620 (73,070)
Citation 7

Abstract:

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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 586 (78,415)
Citation 1

Abstract:

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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 570 (81,119)
Citation 5

Abstract:

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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 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 553 (84,311)
Citation 2

Abstract:

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

12.

Accrual Duration

Number of pages: 53 Posted: 29 Sep 2017 Last Revised: 02 Aug 2023
Ilia D. Dichev and Edward Owens
Emory University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 447 (109,037)

Abstract:

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

13.

Lender Capital Management and Financial Covenant Strictness

Number of pages: 49 Posted: 11 Sep 2018 Last Revised: 06 Feb 2023
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 437 (112,005)
Citation 2

Abstract:

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debt contracts, financial covenants, covenant violations, capital adequacy

14.

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
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 435 (112,593)
Citation 4

Abstract:

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

15.

What’s My Share? The Acquisition of Borrower Accounting Reports by Syndicate Participant Lenders

Number of pages: 53 Posted: 30 Jan 2020 Last Revised: 21 Nov 2022
Sabrina Chi, Hengda Jin, Edward Owens and Karen Ton
CSU Fullerton, Texas A&M University - Mays Business School, University of Utah - David Eccles School of Business and Villanova University
Downloads 304 (167,424)
Citation 1

Abstract:

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syndicated loans, participant lenders, EDGAR, information risk

16.

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

Number of pages: 42 Posted: 12 May 2021 Last Revised: 20 Apr 2023
Zhiming Ma, Edward Owens, Derrald Stice and Danye Wang
Peking University, University of Utah - David Eccles School of Business, The University of Hong Kong - School of Business and University of Iowa
Downloads 283 (180,475)

Abstract:

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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, UC Davis and University of Utah - David Eccles School of Business
Downloads 252 (202,744)

Abstract:

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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 212 (239,194)
Citation 2

Abstract:

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