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Earnings management and institutional investor trading prior to earnings announcements
16 references·1 citing·39 second hop
Earnings management and institutional investor trading prior to earnings announcements (2018)Earnings management and institutional inv…Detecting Earnings Management (2012)Detecting Earnings ManagementEstimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…The market pricing of accruals quality (2005)The market pricing of accrual…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2001)The Quality of Accruals and E…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…The pricing of discretionary accruals (1996)The pricing of discretionary …Inferring Trade Direction from Intraday Data (1991)Inferring Trade Direction fro…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium? (1989)Post-Earnings-Announcement Dr…Does Managerial Foreign Experience Deter Corporate Fraud (2021)Does Managerial Foreign Exper…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Transaction costs and the small firm effect (1983)The effect of bond rating changes on common stock prices (1986)Efficient Capital Markets: II (1991)Contrarian Investment, Extrapolation, and Risk (1994)Investor Psychology and Security Market Under‐ and Overreactions (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Market microstructure (1976)The effect of large block transactions on security prices: A cross-sectional analysis (1987)Trades, quotes, inventories, and information (1988)Commonality in liquidity (2000)Is Information Risk a Determinant of Asset Returns? (2002)Does Algorithmic Trading Improve Liquidity? (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)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1991Inferring Trade Direction from Intraday Data3,150 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited

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  • 2001The Mispricing of Abnormal Accruals1,116 cited
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    • 2021Does Managerial Foreign Experience Deter Corporate Fraud11 cited