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Financial reporting quality and idiosyncratic return volatility
16 references·16 citing·27 second hopsampled
Financial reporting quality and idiosyncratic return volatility (2010)Financial reporting quality and idiosyncr…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The market pricing of accruals quality (2005)The market pricing of accrual…The economic implications of corporate financial reporting (2005)The economic implications of …R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Information and the Cost of Capital (2004)Information and the Cost of C…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)Have Individual Stocks Become…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…Industry costs of equity (1997)Industry costs of equityCommon risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Positive Accounting Theory (1985)Positive Accounting TheoryThe Information Content of Annual Earnings Announcements (1968)The Information Content of An…Business sustainability factors and stock price informativeness (2020)Business sustainability facto…EFFECTS OF RETURN ON ASSET, DEBT TO ASSET RATIO, CURRENT RATIO, FIRM SIZE, AND DIVIDEND PAYOUT RATIO ON FIRM VALUE (2019)EFFECTS OF RETURN ON ASSET, D…China's Anti‐Corruption Campaign and Financial Reporting Quality (2019)China's Anti‐Corruption Campa…Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research (2018)Corporate life cycle research…Corporate social responsibility and firm financial risk reduction: On the moderating role of the legal environment (2017)Corporate social responsibili…Changes in corporate effective tax rates over the past 25 years (2017)Changes in corporate effectiv…Is Tax Avoidance Related to Firm Risk? (2016)Is Tax Avoidance Related to F…Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies (2015)Exploring the Impact of Inter…Determinants and Economic Consequences of Non-financial Disclosure Quality (2015)Determinants and Economic Con…Financial Crisis And Earnings Management: The European Evidence (2014)Financial Crisis And Earnings…Earnings Quality Measures and Excess Returns (2014)Earnings Quality Measures and…Corporate Transparency and the Impact of Investor Sentiment on Stock Prices (2014)Corporate Transparency and th…Large controlling shareholders and stock price synchronicity (2013)Large controlling shareholder…Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks (2013)Financial Reporting Opacity a…Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading (2012)Internal control over financi…Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs* (2012)Does Earnings Quality Affect …Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? (2011)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)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2001Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk2,419 cited
  • Cited by

    • 2013Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks489 cited
    • 2017Changes in corporate effective tax rates over the past 25 years471 cited
    • 2016Is Tax Avoidance Related to Firm Risk?449 cited
    • 2012Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*393 cited
    • 2012Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading367 cited
    • 2019EFFECTS OF RETURN ON ASSET, DEBT TO ASSET RATIO, CURRENT RATIO, FIRM SIZE, AND DIVIDEND PAYOUT RATIO ON FIRM VALUE336 cited
    • 2015Determinants and Economic Consequences of Non-financial Disclosure Quality271 cited
    • 2013Large controlling shareholders and stock price synchronicity261 cited
    • 2014Financial Crisis And Earnings Management: The European Evidence240 cited
    • 2019China's Anti‐Corruption Campaign and Financial Reporting Quality230 cited
    • 2017Corporate social responsibility and firm financial risk reduction: On the moderating role of the legal environment221 cited
    • 2018Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research210 cited
    • 2014Earnings Quality Measures and Excess Returns186 cited
    • 2015Exploring the Impact of Internal Corporate Governance on the Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies181 cited
    • 2020Business sustainability factors and stock price informativeness174 cited
    • 2014Corporate Transparency and the Impact of Investor Sentiment on Stock Prices168 cited