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Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing
16 references·3 citing·31 second hop
Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing (2018)Insider Trading Restrictions and Insiders…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…Does financial liberalization spur growth? (2005)Does financial liberalization…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…Financial markets and the allocation of capital (2000)Financial markets and the all…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Continuous Auctions and Insider Trading (1985)Continuous Auctions and Insid…Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)Asymptotic Confidence Interva…Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count? (2023)Accruals, real earnings manag…The impact of economic policy uncertainty on insider trades: A cross-country analysis (2020)The impact of economic policy…Insider Trading Restrictions and Earnings Management (2017)Insider Trading Restrictions …What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Positive Accounting Theory (1985)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure, Liquidity, and the Cost of Capital (1991)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)How does financial reporting quality relate to investment efficiency? (2009)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Earnings management to avoid earnings decreases and losses (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods (2004)lavaan : An R Package for Structural Equation Modeling (2012)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Noise Trader Risk in Financial Markets (1990)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1985Continuous Auctions and Insider Trading9,626 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2005Does financial liberalization spur growth?2,011 cited
  • 2000Financial markets and the allocation of capital1,972 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,528 cited
  • 2005Equity Incentives and Earnings Management1,449 cited

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  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • Cited by

    • 2020The impact of economic policy uncertainty on insider trades: A cross-country analysis38 cited
    • 2023Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?19 cited
    • 2017Insider Trading Restrictions and Earnings Management17 cited