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Insider sales and earnings management
16 references·16 citing·24 second hopsampled
Insider sales and earnings management (2004)Insider sales and earnings managementDetecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Are Insider Trades Informative? (2001)Are Insider Trades Informativ…Research design issues in earnings management studies (2000)Research design issues in ear…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The pricing of discretionary accruals (1996)The pricing of discretionary …The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Insiders' profits, costs of trading, and market efficiency (1986)Insiders' profits, costs of t…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…The Accuracy and Informativeness of Management Earnings Forecasts: A Review and Unifying Framework* (2022)The Accuracy and Informativen…Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions* (2021)Quasi‐Indexer Ownership and I…Institutional investors and bank governance: An international analysis of bank earnings management (2021)Institutional investors and b…Does regulating executive compensation impact insider trading? (2019)Does regulating executive com…Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam (2019)Do foreign shareholders impro…Disclosure tone of the spin-off prospectus and insider trading (2019)Disclosure tone of the spin-o…The information content of insider trading: Evidence from China (2017)The information content of in…DETECTING EARNINGS MANAGEMENT INVESTIGATION ON DIFFERENT MODELS MEASURING EARNINGS MANAGEMENT FOR EMERGING EASTERN EUROPEAN COUNTRIES (2017)DETECTING EARNINGS MANAGEMENT…Trading and earnings management: Evidence from China's non-tradable share reform (2015)Trading and earnings manageme…Insiders' Sales Under Rule 10b5-1 Plans and Meeting or Beating Earnings Expectations (2013)Insiders' Sales Under Rule 10…Analyst coverage, earnings management and financial development: An international study (2012)Analyst coverage, earnings ma…Causal disclosures on earnings and earnings management in an IPO setting (2011)Causal disclosures on earning…Earnings management practices among growth and value firms (2009)Earnings management practices…Are corporate managers savvy about their stock price? Evidence from insider trading after earnings announcements (2009)Are corporate managers savvy …Managerial Opportunism in Accounting Choice: Evidence from Directors' and Officers' Liability Insurance Purchases (2008)Managerial Opportunism in Acc…An investigation of the association between corporate governance, earnings management and the effect of governance reforms (2008)An investigation of the assoc…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Positive Accounting Theory (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Accounting earnings and cash flows as measures of firm performance (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995The information content of losses2,315 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.

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1,638 cited
  • 2001Are Insider Trades Informative?1,229 cited
  • 1986Insiders' profits, costs of trading, and market efficiency1,219 cited
  • 2000Research design issues in earnings management studies998 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • Cited by

    • 2008An investigation of the association between corporate governance, earnings management and the effect of governance reforms75 cited
    • 2011Causal disclosures on earnings and earnings management in an IPO setting60 cited
    • 2019Do foreign shareholders improve corporate earnings quality in emerging markets? Evidence from Vietnam47 cited
    • 2009Earnings management practices among growth and value firms43 cited
    • 2021Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*43 cited
    • 2008Managerial Opportunism in Accounting Choice: Evidence from Directors' and Officers' Liability Insurance Purchases37 cited
    • 2021Institutional investors and bank governance: An international analysis of bank earnings management35 cited
    • 2012Analyst coverage, earnings management and financial development: An international study35 cited
    • 2009Are corporate managers savvy about their stock price? Evidence from insider trading after earnings announcements34 cited
    • 2017DETECTING EARNINGS MANAGEMENT INVESTIGATION ON DIFFERENT MODELS MEASURING EARNINGS MANAGEMENT FOR EMERGING EASTERN EUROPEAN COUNTRIES29 cited
    • 2013Insiders' Sales Under Rule 10b5-1 Plans and Meeting or Beating Earnings Expectations25 cited
    • 2019Disclosure tone of the spin-off prospectus and insider trading24 cited
    • 2019Does regulating executive compensation impact insider trading?21 cited
    • 2017The information content of insider trading: Evidence from China21 cited
    • 2022The Accuracy and Informativeness of Management Earnings Forecasts: A Review and Unifying Framework*19 cited
    • 2015Trading and earnings management: Evidence from China's non-tradable share reform19 cited