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Insider Trading, Earnings Quality, and Accrual Mispricing
16 references·16 citing·30 second hopsampled
Insider Trading, Earnings Quality, and Accrual Mispricing (2001)Insider Trading, Earnings Quality, and Ac…Investor Psychology and Asset Pricing (2001)Investor Psychology and Asset…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…The pricing of discretionary accruals (1996)The pricing of discretionary …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Executive compensation structure, ownership, and firm performance (1995)Executive compensation struct…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Returns to Buying Winners and…The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Evidence of Predictable Behavior of Security Returns (1990)Evidence of Predictable Behav…Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Post-Earnings-Announcement Dr…Explaining CEO retention in misreporting firms (2016)Explaining CEO retention in m…Fraud Detection and Expected Returns (2012)Fraud Detection and Expected …Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality? (2012)Does overlapping membership o…The accrual anomaly: Australian evidence (2010)The accrual anomaly: Australi…Data Snooping and the Global Accrual Anomaly (2010)Data Snooping and the Global …KUALITAS PELAPORAN KEUANGAN: BERBAGAI FAKTOR PENENTU DAN KONSEKUENSI EKONOMIS (2009)KUALITAS PELAPORAN KEUANGAN: …The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison (2008)The Effect of IFRS and its En…Auditor reporting and earnings management: some additional evidence (2008)Auditor reporting and earning…Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading? (2006)Stock Market Anomalies: What …Earnings attributes and investor-protection: International evidence (2006)Earnings attributes and inves…Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly (2006)Agency Theory of Overvalued E…Why is the Accrual Anomaly Not Arbitraged Away? (2004)Why is the Accrual Anomaly No…Executive Pay, Earnings Manipulation and Shareholder Litigation (2004)Executive Pay, Earnings Manip…The Accrual Anomaly: International Evidence (2003)The Accrual Anomaly: Internat…Inside the 'Accrual Anomaly' (2003)Inside the 'Accrual Anomaly'Equity Incentives and Earnings Management (2003)Equity Incentives and Earning…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Prospect Theory: An Analysis of Decision under Risk (1979)Risk, Return, and Equilibrium: Empirical Tests (1973)Does the Stock Market Overreact? (1985)Multifactor Explanations of Asset Pricing Anomalies (1996)On Persistence in Mutual Fund Performance (1997)Investor Psychology and Security Market Under‐ and Overreactions (1998)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Efficient Capital Markets: II (1991)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)Common risk factors in the returns on stocks and bonds (1993)Illiquidity and stock returns: cross-section and time-series effects (2002)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
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
  • 1993Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency11,575 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1990Evidence of Predictable Behavior of Security Returns2,702 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2001Investor Psychology and Asset Pricing2,429 cited
  • 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 1995Executive compensation structure, ownership, and firm performance

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

2,088 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • Cited by

    • 2003Equity Incentives and Earnings Management104 cited
    • 2012Fraud Detection and Expected Returns95 cited
    • 2006Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly95 cited
    • 2006Earnings attributes and investor-protection: International evidence92 cited
    • 2006Stock Market Anomalies: What Can We Learn from Repurchases and Insider Trading?86 cited
    • 2004Executive Pay, Earnings Manipulation and Shareholder Litigation76 cited
    • 2012Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality?71 cited
    • 2008The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison71 cited
    • 2003Inside the 'Accrual Anomaly'61 cited
    • 2016Explaining CEO retention in misreporting firms57 cited
    • 2008Auditor reporting and earnings management: some additional evidence56 cited
    • 2010Data Snooping and the Global Accrual Anomaly55 cited
    • 2010The accrual anomaly: Australian evidence52 cited
    • 2003The Accrual Anomaly: International Evidence48 cited
    • 2004Why is the Accrual Anomaly Not Arbitraged Away?46 cited
    • 2009KUALITAS PELAPORAN KEUANGAN: BERBAGAI FAKTOR PENENTU DAN KONSEKUENSI EKONOMIS39 cited