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

17

DOWNLOADS
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Top 4,054

in Total Papers Downloads

10,509

SSRN CITATIONS
Rank 8,476

SSRN RANKINGS

Top 8,476

in Total Papers Citations

50

CROSSREF CITATIONS

87

Scholarly Papers (17)

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 Chicago - Booth School of Business and University of Utah - David Eccles School of Business
Downloads 2,888 (4,407)
Citation 47

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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 Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 929 (26,261)
Citation 2

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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 Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 0
Citation 3
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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
Stanford University, University of North Carolina Kenan-Flagler Business School and University of Utah - David Eccles School of Business
Downloads 914 (27,379)

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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 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 899 (28,005)
Citation 28

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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 Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 652 (43,534)
Citation 2

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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 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 608 (47,752)
Citation 18

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Information Asymmetry, Analyst forecasts

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 549 (53,739)
Citation 7

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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
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 1 (742,940)
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earnings forecasts, financial analysts, uncertainty

8.

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 550 (54,237)
Citation 1

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

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 Owens
University of Illinois at Chicago and University of Utah - David Eccles School of Business
Downloads 547 (54,611)
Citation 27

Abstract:

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Debt covenants; Dealscan; Covenant violation

10.

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 Chicago - Booth School of Business, University of Utah - David Eccles School of Business and National University of Singapore - Department of Finance
Downloads 493 (62,295)
Citation 2

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

11.

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 488 (63,082)
Citation 4

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

12.

Accrual Duration

Number of pages: 53 Posted: 29 Sep 2017 Last Revised: 15 Jul 2020
Ilia D. Dichev and Edward Owens
Emory University - Department of Accounting and University of Utah - David Eccles School of Business
Downloads 273 (122,485)

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Accruals, Discretion in Accruals, Quality of Accruals

13.

Review Procedures and Financial Reporting Quality: Inferences from U.S. Private Firms

Simon Business School Working Paper No. FR 17-17
Number of pages: 57 Posted: 11 Aug 2017 Last Revised: 05 May 2020
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 244 (137,525)
Citation 1

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economics of auditing, financial reporting quality, cost of debt, confirmatory data analytics

14.

Lender Capital Adequacy and Financial Covenant Strictness

Number of pages: 47 Posted: 11 Sep 2018 Last Revised: 03 Jun 2020
University of Illinois at Chicago, University of Utah - David Eccles School of Business and Emory University - Goizueta Business School
Downloads 204 (163,159)
Citation 2

Abstract:

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financial covenants, covenant violations, Tier 1 capital

15.

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 Chicago - Booth School of Business and University of Utah - David Eccles School of Business
Downloads 133 (235,312)
Citation 1

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

16.

What's My Share? Information Acquisition by Loan Syndicate Participants

Number of pages: 54 Posted: 30 Jan 2020 Last Revised: 05 May 2020
Sabrina Chi, Hengda Jin, Edward Owens and Karen Ton
Texas Tech University - Area of Accounting, University of Utah - David Eccles School of Business, University of Utah - David Eccles School of Business and Emory University - Goizueta Business School
Downloads 84 (322,778)

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moral hazard, adverse selection, syndicated loans, loan participants, EDGAR

17.

Lending Along the Supply Chain

Number of pages: 35 Posted: 28 Dec 2019
Dan Amiram, Xinlei Li and Edward Owens
Tel Aviv University - Coller School of Management, Hong Kong University of Science and Technology and University of Utah - David Eccles School of Business
Downloads 53 (411,642)

Abstract:

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