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The readability of 10 - K reports and insider trading profitability
16 references·0 citing·38 second hop
The readability of 10 - K reports and insider trading profitability (2021)The readability of 10 - K reports and ins…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…Text-Based Network Industries and Endogenous Product Differentiation (2011)Text-Based Network Industries…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…How does financial reporting quality relate to investment efficiency? (2009)How does financial reporting …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Are Insider Trades Informative? (2001)Are Insider Trades Informativ…Information Asymmetry, R&D, and Insider Gains (2000)Information Asymmetry, R&D, a…A Unified Theory of Underreaction, Momentum Trading, and Overreaction in Asset Markets (1999)A Unified Theory of Underreac…On Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Measuring Mutual Fund Performance with Characteristic-Based Benchmarks (1997)Measuring Mutual Fund Perform…Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…Financial disclosure policy in an entry game (1990)Financial disclosure policy i…Insiders' profits, costs of trading, and market efficiency (1986)Insiders' profits, costs of t…Optimal Release of Information By Firms (1985)Optimal Release of Informatio…Discretionary disclosure (1983)Discretionary disclosureThe Technique of Clear Writing. (1968)The Technique of Clear Writin…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Continuous Auctions and Insider Trading (1985)Signaling Theory: A Review and Assessment (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Pollution Premium (2020)The Cross-Section of Expected Stock Returns (1992)Capital markets research in accounting (2001)The Cross‐Section of Volatility and Expected Returns (2006)In Search of Attention (2011)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Stability in Competition (1929)Industry costs of equity (1997)Text as Data (2019)Artificial Intelligence, Firm Growth, and Industry Concentration (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)A review of tax research (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)SMOG Grading - A New Readability Formula. (1969)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Market efficiency, long-term returns, and behavioral finance1The comments of Brad Barber, David Hirshleifer, S.P. Kothari, Owen Lamont, Mark Mitchell, Hersh Shefrin, Robert Shiller, Rex Sinquefield, Richard Thaler, Theo Vermaelen, Robert Vishny, Ivo Welch, and a referee have been helpful. Kenneth French and Jay Ritter get special thanks.1 (1998)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)
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References

  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 1999A Unified Theory of Underreaction, Momentum Trading, and Overreaction in Asset Markets4,018 cited
  • 1983Discretionary disclosure3,477 cited
  • 2009How does financial reporting quality relate to investment efficiency?3,211 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1997Measuring Mutual Fund Performance with Characteristic-Based Benchmarks2,844 cited
  • 2011Text-Based Network Industries and Endogenous Product Differentiation2,187 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2000Information Asymmetry, R&D, and Insider Gains1,532 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2001Are Insider Trades Informative?1,229 cited
  • 1986Insiders' profits, costs of trading, and market efficiency1,219 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 1985Optimal Release of Information By Firms1,105 cited

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  • 1990Financial disclosure policy in an entry game852 cited
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