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Analysts, Taxes, and the Information Environment
16 references·6 citing·31 second hop
Analysts, Taxes, and the Information Environment (2019)Analysts, Taxes, and the Information Envi…A review of tax research (2010)A review of tax researchFinancial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The Association between Outsi…Information and the Cost of Capital (2004)Information and the Cost of C…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? (1999)Analyst forecast accuracy: Do…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…On Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Industry costs of equity (1997)Industry costs of equityDo Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…On the Impossibility of Informationally Efficient Markets (1980)On the Impossibility of Infor…XBRL Tag Extensions and Tax Accrual Quality (2020)XBRL Tag Extensions and Tax A…The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness (2020)The effect of consistency in …Street versus GAAP : Which Effective Tax Rate Is More Informative?* (2020)Street versus GAAP : Which Ef…Distance to Headquarter and Real Estate Equity Performance (2020)Distance to Headquarter and R…Does financial statement comparability mitigate delayed trading volume before earnings announcements? (2019)Does financial statement comp…Is Tax Return Information Useful to Equity Investors? (2018)Is Tax Return Information Use…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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)The Cross‐Section of Volatility and Expected Returns (2006)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Continuous Auctions and Insider Trading (1985)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Noise Trader Risk in Financial Markets (1990)Efficient Capital Markets: II (1991)Investor Psychology and Security Market Under‐ and Overreactions (1998)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)
this work references cited by second hop

References

  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1997Industry costs of equity5,793 cited
  • 1980On the Impossibility of Informationally Efficient Markets5,122 cited
  • 1980On the Impossibility of Informationally Efficient Markets3,640 cited
  • 2010A review of tax research3,167 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts

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1,393 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • Cited by

    • 2020Distance to Headquarter and Real Estate Equity Performance26 cited
    • 2019Does financial statement comparability mitigate delayed trading volume before earnings announcements?23 cited
    • 2020Street versus GAAP : Which Effective Tax Rate Is More Informative?*22 cited
    • 2020The effect of consistency in book-tax differences on analysts’ earnings forecasts: Evidence from forecast accuracy and informativeness21 cited
    • 2018Is Tax Return Information Useful to Equity Investors?19 cited
    • 2020XBRL Tag Extensions and Tax Accrual Quality14 cited