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

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Top 4,454

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11,225

SSRN CITATIONS
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SSRN RANKINGS

Top 7,555

in Total Papers Citations

85

CROSSREF CITATIONS

88

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 Chicago - Booth School of Business and University of Utah - David Eccles School of Business
Downloads 3,041 (4,715)
Citation 58

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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 941 (29,353)
Citation 3

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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.

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 927 (30,461)
Citation 35

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abnormal accruals, earnings management, earnings quality

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 921 (30,736)

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Conservatism, Earnings Persistence, Returns-Earnings Relation

5.

Accounting-based Expected Loss Given Default and Debt Contract Design

Number of pages: 41 Posted: 02 Aug 2011 Last Revised: 19 Feb 2021
Dan Amiram and Edward Owens
Tel Aviv University - Coller School of Management and University of Utah - David Eccles School of Business
Downloads 679 (46,677)
Citation 2

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Debt contracts; Loss given default; Conservatism

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 624 (52,104)
Citation 24

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Information Asymmetry, Analyst forecasts

7.

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 611 (53,576)
Citation 33

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Debt covenants; Dealscan; Covenant violation

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 562 (59,481)
Citation 1

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

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 558 (59,336)
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 (806,213)
Citation 4
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earnings forecasts, financial analysts, uncertainty

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 505 (67,892)
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 500 (68,808)
Citation 5

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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 324 (113,958)

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Accruals, Discretion in Accruals, Quality of Accruals

13.

Assurance Levels, CPA Fees, and Financial Reporting Quality: Inferences from U.S. Private Firms

Simon Business School Working Paper No. FR 17-17
Number of pages: 59 Posted: 11 Aug 2017 Last Revised: 11 Apr 2021
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 299 (124,196)
Citation 3

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financial reporting quality, assurance levels, economics of auditing, CPA fees, 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 278 (133,960)
Citation 3

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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 146 (241,797)
Citation 2

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

16.

What’s my Share? The Use of Borrower Accounting Reports by Loan Syndicate Participants

Number of pages: 54 Posted: 30 Jan 2020 Last Revised: 22 Oct 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 Indiana University
Downloads 134 (258,921)
Citation 1

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

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, Hong Kong University of Science and Technology and University of Utah - David Eccles School of Business
Downloads 105 (308,506)

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

18.

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

Number of pages: 43 Posted: 12 May 2021
Zhiming Ma, Edward Owens, Derrald Stice and Danye Wang
Peking University, University of Utah - David Eccles School of Business, University of Hong Kong - HKU Business School and New York University (NYU)
Downloads 69 (397,581)

Abstract:

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Debt contracting, cross-ownership, lending relationships