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Insider Trading, Earnings Quality, and Accrual Mispricing
16 references·16 citing·34 second hopsampled
Insider Trading, Earnings Quality, and Accrual Mispricing (2002)Insider Trading, Earnings Quality, and Ac…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Investor Psychology and Asset Pricing (2001)Investor Psychology and Asset…Are Insider Trades Informative? (2001)Are Insider Trades Informativ…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …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…Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Returns to Buying Winners and…Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies (1993)Additional evidence on the as…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…Special Information and Insider Trading (1974)Special Information and Insid…Short Selling and Earnings Management: A Controlled Experiment (2015)Short Selling and Earnings Ma…The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Effect of IFRS Adoption a…Mandatory IFRS Adoption and Financial Statement Comparability (2012)Mandatory IFRS Adoption and F…Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading (2012)Internal control over financi…Internal corporate governance, CEO turnover, and earnings management (2011)Internal corporate governance…Product Market Competition, Insider Trading, and Stock Market Efficiency (2010)Product Market Competition, I…Information Content of Insider Trades before and after the Sarbanes-Oxley Act (2010)Information Content of Inside…Accounting anomalies and fundamental analysis: A review of recent research advances (2010)Accounting anomalies and fund…The Economics of Fraudulent Accounting (2007)The Economics of Fraudulent A…The Accrual Anomaly: International Evidence (2007)The Accrual Anomaly: Internat…Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs (2006)Why is the accrual anomaly no…Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004)Value-Glamour and Accruals Mi…Taxable Income, Future Earnings, and Equity Values (2004)Taxable Income, Future Earnin…Private Information, Earnings Manipulations, and Executive Stock-Option Exercises (2004)Private Information, Earnings…Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations? (2004)Do insider trades reflect bot…Inventory Changes and Future Returns (2002)Inventory Changes and Future …An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)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)Performance matched discretionary accrual measures (2005)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)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)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)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Judgment under Uncertainty: Heuristics and Biases (1974)Information Uncertainty and Stock Returns (2006)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Who Gambles in the Stock Market? (2009)
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
  • 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
  • 2012Detecting Earnings Management3,821 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 1990Evidence of Predictable Behavior of Security Returns2,702 cited
  • 2001Investor Psychology and Asset Pricing2,429 cited
  • 1989Post-Earnings-Announcement Drift: Delayed Price Response or Risk Premium?2,314 cited
  • 1995Executive compensation structure, ownership, and firm performance2,088 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1993Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies1,259 cited
  • 1974Special Information and Insider Trading

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

1,236 cited
  • 2001Are Insider Trades Informative?1,229 cited
  • Cited by

    • 2004Do insider trades reflect both contrarian beliefs and superior knowledge about future cash flow realizations?566 cited
    • 2002Inventory Changes and Future Returns524 cited
    • 2004Taxable Income, Future Earnings, and Equity Values507 cited
    • 2011Internal corporate governance, CEO turnover, and earnings management503 cited
    • 2010Product Market Competition, Insider Trading, and Stock Market Efficiency486 cited
    • 2015Short Selling and Earnings Management: A Controlled Experiment485 cited
    • 2010Accounting anomalies and fundamental analysis: A review of recent research advances460 cited
    • 2007The Economics of Fraudulent Accounting448 cited
    • 2004Private Information, Earnings Manipulations, and Executive Stock-Option Exercises431 cited
    • 2012Mandatory IFRS Adoption and Financial Statement Comparability412 cited
    • 2004Value-Glamour and Accruals Mispricing: One Anomaly or Two?402 cited
    • 2006Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs383 cited
    • 2012Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading367 cited
    • 2007The Accrual Anomaly: International Evidence322 cited
    • 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World310 cited
    • 2010Information Content of Insider Trades before and after the Sarbanes-Oxley Act288 cited