Research/Data

SSRN Author Page - Google Scholar Page

Refereed Publications

[1] Beaver, W., Landsman, W., Owens, E., 2012. Asymmetry in earnings timeliness and persistence: a simultaneous equations approach. Review of Accounting Studies 17, 781- 806.

[2] Owens, E., Wu, J., 2015. Quarter-end repo borrowing dynamics and bank risk opacity. Review of Accounting Studies 20, 1164-1209.

  • 2014 Review of Accounting Studies Conference Best Paper

[3] Demerjian, P., Owens, E. 2016. Measuring the probability of financial covenant violation in private debt contracts. Journal of Accounting and Economics 61, 433-447.

  • PVIOL computed for Dealscan loan packages from 1995-2016 (right click to download/save): ReadMe / DATA - SAS Excel

    • note: file also includes separate "PVIOL" measures for performance and capital covenants

  • PVIOL data updated through/as of May 2020 (right click to download/save): SAS

  • SAS CODE (right click to download/save): ReadMe / Step1 / Step2 / Step3

[4] Amiram, D., Owens, E., Rozenbaum, O., 2016. Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements. Journal of Accounting and Economics 62, 121-138.

[5] Owens, E., Wu, J., Zimmerman, J., 2017. Idiosyncratic shocks to firm underlying economics and abnormal accruals. The Accounting Review 92, 183-219.

[6] Amiram, D., Owens, E., 2018. Sign reversal in the relationship between income smoothing and cost of debt. Journal of Business Finance and Accounting 45, 40-71.

[7] Amiram, D., Landsman, W., Owens, E., Stubben, S., 2018. How are analysts' forecasts affected by high uncertainty? Journal of Business Finance and Accounting 45, 295-318.

  • 2017 Journal of Business Finance and Accounting Conference paper

[8] Badertscher, B., Kim, J., Kinney, W., Owens, E., 2022. Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms. Journal of Accounting and Economics, Forthcoming.

[9] Amiram, D., Owens, E., 2022. Accounting-based expected loss given default and debt contract design. Review of Accounting Studies, Accepted.

Working Papers

Chi, S., Jin, H., Owens, E., Ton, K., 2022. What’s My Share? The Acquisition of Borrower Accounting Reports by Syndicate Participant Lenders.

Demerjian, P., Owens, E., Sokolowski, M., 2022. Lender capital management and financial covenant strictness.

Dichev, I., Owens, E., 2022. Accrual duration.

Ma, Z., Owens, E., Stice, D., Wang, D., 2022. Lending relationships along ownership lines: Institutional cross-ownership and bank loan contracts.

Amiram, D., Li, X., Owens, E., 2021. Lending Along the Supply Chain.

Bonsall, S., Chin, M., Jin, H., Owens, E., 2021. The use of accounting reports in credit rating agency monitoring: Evidence from SEC EDGAR.