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Key audit matters and insider trading profitability: Evidence from China
16 references·0 citing·49 second hop
Key audit matters and insider trading profitability: Evidence from China (2023)Key audit matters and insider trading pro…The benefits of specific risk-factor disclosures (2016)The benefits of specific risk…Textual analysis and international financial reporting: Large sample evidence (2015)Textual analysis and internat…Does banking competition affect innovation? (2014)Does banking competition affe…Social Cognition (2013)Social CognitionDecoding Inside Information (2012)Decoding Inside InformationThe Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)The Information Content of Ma…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications (2010)Large‐Sample Evidence on Firm…What Do Independent Directors Know? Evidence from Their Trading (2009)What Do Independent Directors…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders (2003)Characteristics of a firm's i…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…Corporate policies restricting trading by insiders (2000)Corporate policies restrictin…Risk, Return, and Equilibrium: Empirical Tests (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? (2011)Understanding commonality in liquidity around the world (2011)Corporate social responsibility and stock price crash risk (2014)ASPECTS OF THE THEORY OF SYNTAX (1964)How does financial reporting quality relate to investment efficiency? (2009)Textual Analysis in Accounting and Finance: A Survey (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)The Nature of the Firm (1937)The Problem of Social Cost (1960)Earnings Management During Import Relief Investigations (1991)Determinants of the informativeness of analyst research (2006)Does Asymmetric Information Drive Capital Structure Decisions? (2008)Signaling Theory: A Review and Assessment (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Common risk factors in the returns on stocks and bonds (1993)The cost of capital, corporation finance and the theory of investment (2008)Tone Management (2013)Measuring Economic Policy Uncertainty* (2016)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Law, Finance, and Economic Growth in China (2003)The Theory of Economic Development (2003)Finance and Growth: Theory and Evidence (2004)Chapter 12 Finance and Growth: Theory and Evidence (2005)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)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Technical Change and the Aggregate Production Function (1957)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Credit supply and corporate innovation (2013)Financial development and innovation: Cross-country evidence (2013)Corporate governance and green innovation (2015)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)A Framework for Understanding and Researching Audit Quality (2011)The Role of Trust in Organizational Settings (2001)Gender Stereotypes (2017)Lazy, not biased: Susceptibility to partisan fake news is better explained by lack of reasoning than by motivated reasoning (2018)
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References

  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2005R2 around the world: New theory and new tests☆2,843 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2014Does banking competition affect innovation?1,051 cited
  • 2010The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings922 cited
  • 2003Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders783 cited
  • 2013Social Cognition769 cited
  • 2012Decoding Inside Information683 cited
  • 2010Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications677 cited
  • 2016The benefits of specific risk-factor disclosures548 cited
  • 2000Corporate policies restricting trading by insiders464 cited
  • 2015Textual analysis and international financial reporting: Large sample evidence

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459 cited
  • 2009What Do Independent Directors Know? Evidence from Their Trading437 cited
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