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Are Sin Stocks Paying the Price for Accounting Sins?
16 references·16 citing·37 second hopsampled
Are Sin Stocks Paying the Price for Accounting Sins? (2011)Are Sin Stocks Paying the Price for Accou…The price of sin: The effects of social norms on markets (2009)The price of sin: The effects…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…The market pricing of accruals quality (2005)The market pricing of accrual…Information and the Cost of Capital (2004)Information and the Cost of C…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityDebt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Social Norms and Economic Theory (1989)Social Norms and Economic The…An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…A Theory of Social Custom, of Which Unemployment May be One Consequence (1980)A Theory of Social Custom, of…The Economics of Discrimination. (1972)The Economics of Discriminati…The Economics of Discrimination (1957)The Economics of Discriminati…The benchmark inclusion subsidy (2021)The benchmark inclusion subsi…Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries (2021)Is SDG reporting substantial …Is Earnings Quality Associated with Corporate Social Responsibility? Evidence from the Korean Market (2019)Is Earnings Quality Associate…Integrated reports, external assurance and financial performance (2019)Integrated reports, external …Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article (2019)Corporate Financial Disclosur…Do socially responsible firms provide more readable disclosures in annual reports? (2018)Do socially responsible firms…Social Screens and Systematic Investor Boycott Risk (2017)Social Screens and Systematic…Do Sustainable Stocks Offer Diversification Benefits for Conventional Portfolios? An Empirical Analysis of Risk Spillovers and Dynamic Correlations (2017)Do Sustainable Stocks Offer D…Auditor selection and corporate social responsibility (2017)Auditor selection and corpora…Social responsibility disclosure in the international gambling industry: a research note (2016)Social responsibility disclos…Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio: An Experimental Investigation (2016)Investor Reactions to Company…Can Sinful Firms Benefit from Advertising Their CSR Efforts? Adverse Effect of Advertising Sinful Firms’ CSR Engagements on Firm Performance (2016)Can Sinful Firms Benefit from…Sin stock returns and investor sentiment (2015)Sin stock returns and investo…The cost of sin: The effect of social norms on audit pricing (2013)The cost of sin: The effect o…Environmental initiatives and earnings management (2013)Environmental initiatives and…Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks (2012)Accrual Quality, Realized Ret…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The effect of bonus schemes on accounting decisions (1985)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of archival auditing research (2014)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Orchestrating Impartiality: The Impact of “Blind” Auditions on Female Musicians (2000)The Sociology of Discrimination: Racial Discrimination in Employment, Housing, Credit, and Consumer Markets (2008)Cultural Biases in Economic Exchange? * (2009)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Chapter 48 Race and gender in the labor market (1999)The Intersection of Gender and Race in the Labor Market (2003)Inside the Family Firm: The Role of Families in Succession Decisions and Performance (2006)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1972The Economics of Discrimination.3,573 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1957The Economics of Discrimination2,818 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2009The price of sin: The effects of social norms on markets2,600 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1989Social Norms and Economic Theory2,070 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 1980A Theory of Social Custom, of Which Unemployment May be One Consequence

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1,648 cited

Cited by

  • 2021Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries246 cited
  • 2017Social Screens and Systematic Investor Boycott Risk191 cited
  • 2012Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks163 cited
  • 2016Can Sinful Firms Benefit from Advertising Their CSR Efforts? Adverse Effect of Advertising Sinful Firms’ CSR Engagements on Firm Performance143 cited
  • 2013Environmental initiatives and earnings management92 cited
  • 2018Do socially responsible firms provide more readable disclosures in annual reports?91 cited
  • 2019Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article75 cited
  • 2019Is Earnings Quality Associated with Corporate Social Responsibility? Evidence from the Korean Market68 cited
  • 2013The cost of sin: The effect of social norms on audit pricing61 cited
  • 2017Do Sustainable Stocks Offer Diversification Benefits for Conventional Portfolios? An Empirical Analysis of Risk Spillovers and Dynamic Correlations60 cited
  • 2021The benchmark inclusion subsidy60 cited
  • 2016Investor Reactions to Company Disclosure of High CEO Pay and High CEO-to-Employee Pay Ratio: An Experimental Investigation57 cited
  • 2019Integrated reports, external assurance and financial performance56 cited
  • 2017Auditor selection and corporate social responsibility55 cited
  • 2015Sin stock returns and investor sentiment54 cited
  • 2016Social responsibility disclosure in the international gambling industry: a research note48 cited