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Earnings management and market liquidity

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  • Asli Ascioglu

    ()

  • Shantaram Hegde

    ()

  • Gopal Krishnan

    ()

  • John McDermott

    ()

Abstract

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File URL: http://hdl.handle.net/10.1007/s11156-010-0225-9
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Bibliographic Info

Article provided by Springer in its journal Review of Quantitative Finance and Accounting.

Volume (Year): 38 (2012)
Issue (Month): 2 (February)
Pages: 257-274

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Handle: RePEc:kap:rqfnac:v:38:y:2012:i:2:p:257-274

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Web page: http://springerlink.metapress.com/link.asp?id=102990

Related research

Keywords: Liquidity; Disclosure; Adverse selection; Earnings management; Earnings quality; Informed trade; Asymmetric information; G180;

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References

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  1. Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine, 2005. "The market pricing of accruals quality," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 39(2), pages 295-327, June.
  2. Mohanram, Partha & Rajgopal, Shiva, 2009. "Is PIN priced risk?," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 47(3), pages 226-243, June.
  3. Luboš Pástor & Robert F. Stambaugh, . "Liquidity Risk and Expected Stock Returns," CRSP working papers 531, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
  4. Sudarshan Jayaraman, 2008. "Earnings Volatility, Cash Flow Volatility, and Informed Trading," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 809-851, 09.
  5. Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 385-420, 05.
  6. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 31(1-3), pages 441-456, September.
  7. Amihud, Yakov, 2002. "Illiquidity and stock returns: cross-section and time-series effects," Journal of Financial Markets, Elsevier, Elsevier, vol. 5(1), pages 31-56, January.
  8. Glosten, Lawrence R. & Harris, Lawrence E., 1988. "Estimating the components of the bid/ask spread," Journal of Financial Economics, Elsevier, Elsevier, vol. 21(1), pages 123-142, May.
  9. Dechow, Patricia M. & Kothari, S. P. & L. Watts, Ross, 1998. "The relation between earnings and cash flows," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 25(2), pages 133-168, May.
  10. Lawrence R. Glosten & Paul R. Milgrom, 1983. "Bid, Ask and Transaction Prices in a Specialist Market with Heterogeneously Informed Traders," Discussion Papers, Northwestern University, Center for Mathematical Studies in Economics and Management Science 570, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  11. Benston, George J. & Hagerman, Robert L., 1974. "Determinants of bid-asked spreads in the over-the-counter market," Journal of Financial Economics, Elsevier, Elsevier, vol. 1(4), pages 353-364, December.
  12. Amihud, Yakov & Mendelson, Haim, 1986. "Asset pricing and the bid-ask spread," Journal of Financial Economics, Elsevier, Elsevier, vol. 17(2), pages 223-249, December.
  13. Easley, David, et al, 1996. " Liquidity, Information, and Infrequently Traded Stocks," Journal of Finance, American Finance Association, American Finance Association, vol. 51(4), pages 1405-36, September.
  14. Core, John E. & Guay, Wayne R. & Verdi, Rodrigo, 2008. "Is accruals quality a priced risk factor?," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 46(1), pages 2-22, September.
  15. Roychowdhury, Sugata, 2006. "Earnings management through real activities manipulation," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 42(3), pages 335-370, December.
  16. Kyle, Albert S, 1985. "Continuous Auctions and Insider Trading," Econometrica, Econometric Society, Econometric Society, vol. 53(6), pages 1315-35, November.
  17. David Easley & Maureen O'hara, 2004. "Information and the Cost of Capital," Journal of Finance, American Finance Association, American Finance Association, vol. 59(4), pages 1553-1583, 08.
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Cited by:
  1. Lin, Fengyi & Wu, Chung-Min & Fang, Tzu-Yi & Wun, Jheng-Ci, 2014. "The relations among accounting conservatism, institutional investors and earnings manipulation," Economic Modelling, Elsevier, vol. 37(C), pages 164-174.

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