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Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly · Study

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PreprintAgency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly

S.P. Kothari2006

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Preprintgreen2006

Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly

S.P. Kothari · Elena Loutskina · Valeri V. Nikolaev

95 citations·0/0 files stored·SSRN Electronic Journal

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Financial Markets and Investment Strategies Corporate Finance and Governance Auditing, Earnings Management, Governance

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References

1993Common risk factors in the returns on stocks and bonds 1973Risk, Return, and Equilibrium: Empirical Tests 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.1968An Empirical Evaluation of Accounting Income Numbers 2001The theory and practice of corporate finance: evidence from the field 1997Industry costs of equity

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2005A Reexamination of the Persistence of Accruals and Cash Flows 2010Highly Valued Equity and Discretionary Accruals 2008Analysts' Incentives and Street Earnings 2014Why Do Insiders Hedge Their Ownership? An Empirical Examination 2007A Catering Theory of Earnings Management 2008Consequences of overvalued equity: Evidence from earnings manipulation 2018

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2023Identifying overvalued equityarticle · 20 shared references 2014The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortionsarticle · 20 shared references 2009The q‐Theory Approach to Understanding the Accrual Anomalyarticle · 19 shared references 2013Behavioral Corporate Finance: An Updated Surveychapter · 18 shared references 2011Behavioral Corporate Finance: An Updated Surveyreport · 18 shared references 2008Do Acquirers Manage Earnings Prior to a Share for Share Bid?article · 18 shared references

Details

Year2006

Typepreprint

Published2006-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations95

Files0 public / 0

ShelfFinancial Markets and Investment Strategies

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doi10.2139/ssrn.871750

openalex_workW2148586327

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Acquirers’ earnings management ahead of stock-for-stock bids in ‘hot’ and ‘cold’ markets

2018The consequences of audit committee quality