Edward Owens

3William E Simon
3Dan Amiram
3Jerry Zimmerman
2Trevor Harris
2Joanna Shuang Wu
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Concerns about climate change, energy security and the volatility of the price of fossil fuels has led to an increased demand for renewable energy. With wind turbines being one of the most mature renewable energy technologies available, the global use of wind power has been growing at over 20% annually, with further adoption to be expected. As a result of(More)
Basic economics challenge the specification of discretionary accrual models. Since rent seeking firms pursue differentiated business strategies, firms in the same industry have heterogeneous accrual generating processes. Moreover, technological innovation, regulatory changes, and entry of new firms force existing firms to revise their extant business(More)
  • Dan Amiram, Edward Owens, William E Simon, Ann Beyer, Edwige Cheynel, Trevor Harris +6 others
  • 2012
Prior literature provides evidence that public information releases such as earnings announcements and management forecasts increase information asymmetry around the announcement. This study is the first to suggest and find evidence that the opposite is true in a release of public information by analysts. We illustrate the general insight that the(More)
  • Edward Owens, Joanna Shuang Wu, William E Simon, Jose Berrospide, Anzhela Knyazeva, Jerry Zimmerman +1 other
  • 2011
We investigate bank holding companies' window dressing of quarter-end financial leverage through short-term borrowings, and the stock market reaction around the public release of information that can be used to infer such window dressing. We find evidence of downward window dressing of repo and federal funds liabilities that appear material for a large(More)
We provide evidence that one of the most prevalent discretionary accounting actions, income smoothing, causally affects private debt contract design in a manner that that is fundamentally distinct from the effects of other accounting attributes. In particular, lenders use their understanding of the threat of private benefits extraction in the contracting(More)
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