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Earnings Quality and Short Sellers
6 references·16 citing·50 second hopsampled
Earnings Quality and Short Sellers (2003)Earnings Quality and Short SellersWhy New Issues and High-Accrual Firms Underperform: The Role of Analysts’ Credulity (2002)Why New Issues and High-Accru…An Investigation of the Informational Role of Short Interest in the Nasdaq Market (2002)An Investigation of the Infor…Short-sellers, fundamental analysis, and stock returns (2001)Short-sellers, fundamental an…Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The Informational Effects of Restrictions on Short Sales: Some Empirical Evidence (1981)The Informational Effects of …Short Selling: A Review of the Literature and Implications for Future Research (2020)Short Selling: A Review of th…The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study (2016)The joint effect of investor …Short interest and stock price crash risk (2015)Short interest and stock pric…Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement (2015)Financial Reporting Quality -…Does Short Selling Amplify Price Declines or Align Stocks with Their Fundamental Values? (2014)Does Short Selling Amplify Pr…Short Selling and the Price Discovery Process (2012)Short Selling and the Price D…Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? (2012)Optimistic Reporting and Pess…Who, if anyone, reacts to accrual information? (2011)Who, if anyone, reacts to acc…Short Sellers and Financial Misconduct (2010)Short Sellers and Financial M…ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (2010)ANALISIS FAKTOR-FAKTOR PENENT…Earnings persistence, accruals and managerial share ownership (2008)Earnings persistence, accrual…Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs (2006)Why is the accrual anomaly no…Earnings attributes and investor-protection: International evidence (2006)Earnings attributes and inves…The Information Intermediary Role of Short Sellers (2005)The Information Intermediary …Why is the Accrual Anomaly Not Arbitraged Away? (2004)Why is the Accrual Anomaly No…Costly short -selling and stock price adjustment to earnings announcements (2002)Costly short -selling and sto…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Do Managers Disclose or Withhold Bad News? Evidence from Short Interest (2018)CEO Early-Life Disaster Experience and Stock Price Crash Risk (2019)Firms' digitalization and stock price crash risk (2022)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Cross-Section of Expected Stock Returns (1992)Contrarian Investment, Extrapolation, and Risk (1994)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Breadth of ownership and stock returns (2002)The market for borrowing stock (2002)From Efficient Markets Theory to Behavioral Finance (2003)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)On the Impossibility of Informationally Efficient Markets (1980)Misspecification of capital asset pricing (1981)Constraints on short-selling and asset price adjustment to private information (1987)… and the Cross-Section of Expected Returns (2015)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)The Effect of Audit Quality on Earnings Management* (1998)Do investors overvalue firms with bloated balance sheets? (2004)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Earnings management and annual report readability (2016)PORTFOLIO SELECTION* (1952)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Common risk factors in the returns on stocks and bonds (1993)Innovative efficiency and stock returns (2012)Arbitrage Asymmetry and the Idiosyncratic Volatility Puzzle (2015)Mispricing Factors (2016)Investor Psychology and Security Market Under‐ and Overreactions (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Geography of Equity Analysis (2005)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)The Limits of Arbitrage (1995)On Persistence in Mutual Fund Performance (1997)Short interest, institutional ownership, and stock returns (2005)Which Shorts Are Informed? (2007)The effect of bonus schemes on accounting decisions (1985)Price Efficiency and Short Selling (2010)How are shorts informed? (2012)An Empirical Evaluation of Accounting Income Numbers (1968)A General Equilibrium Approach To Monetary Theory (1969)Short‐Selling Bans Around the World: Evidence from the 2007–09 Crisis (2012)Short Selling and Earnings Management: A Controlled Experiment (2015)It Depends on Where You Search: Institutional Investor Attention and Underreaction to News (2017)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2001Short-sellers, fundamental analysis, and stock returns783 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2002An Investigation of the Informational Role of Short Interest in the Nasdaq Market633 cited
  • 1981The Informational Effects of Restrictions on Short Sales: Some Empirical Evidence394 cited
  • 2002Why New Issues and High-Accrual Firms Underperform: The Role of Analysts’ Credulity213 cited

Cited by

  • 2012Short Selling and the Price Discovery Process737 cited
  • 2010Short Sellers and Financial Misconduct577 cited
  • 2015Short interest and stock price crash risk396 cited
  • 2006Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs383 cited
  • 2002Costly short -selling and stock price adjustment to earnings announcements134 cited
  • 2012Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?117 cited
  • 2020Short Selling: A Review of the Literature and Implications for Future Research98 cited
  • 2006Earnings attributes and investor-protection: International evidence92 cited

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

  • 2005The Information Intermediary Role of Short Sellers88 cited
  • 2010ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA81 cited
  • 2015Financial Reporting Quality - Before and After IFRS Adoption Using NiCE Qualitative Characteristics Measurement81 cited
  • 2016The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study79 cited
  • 2014Does Short Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?71 cited
  • 2011Who, if anyone, reacts to accrual information?56 cited
  • 2008Earnings persistence, accruals and managerial share ownership52 cited
  • 2004Why is the Accrual Anomaly Not Arbitraged Away?46 cited