Edward Owens

Owens completed his Ph.D. in Accounting at University of North Carolina at Chapel Hill in 2010. Prior to joining the faculty at the University of Utah in January 2019, Owens held positions at Emory University's Goizueta Business School, the University of Rochester's Simon Business School, General Motors Acceptance Corporation Financial Services, and American Financial Group.

Owens' research examines how accounting information resolves (or exacerbates) information asymmetry in capital markets, and spans three core areas: debt markets, financial analysts, and methodological issues. He has been published in Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, and the Journal of Business Finance and Accounting.

Education

• PhD, Accounting, University of North Carolina at Chapel Hill
• MBA, Finance, Emory University
• BBA, Risk Management, University of Georgia

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.

[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.

[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.

Working Papers (active)

[8] Amiram, D., Owens, E., 2021. Accounting-based Expected Loss Given Default and Debt Contract Design.

[9] Chi, S., Jin, H., Owens, E., Ton, K., 2021. What’s My Share? The Acquisition of Borrower Accounting Reports by Loan Syndicate Participants

[10] Badertscher, B., Kim, J., Kinney, W., Owens, E., 2021. Assurance Level Choice, CPA Fees, and Financial Reporting Quality: Inferences from U.S. Private Firms.

[11] Demerjian, P., Owens, E., Sokolowski, M., 2021. Lender capital management and financial covenant strictness.

[12] Dichev, I., Owens, E., 2021. Accrual duration.

[13] Maffett, M., Owens, E., 2019. Equity-market trading restrictions and credit prices.

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