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Accounting Earnings Announcements, Institutional Investor Concentration, And Common-Stock Returns

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  • POTTER, G

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Suggested Citation

  • Potter, G, 1992. "Accounting Earnings Announcements, Institutional Investor Concentration, And Common-Stock Returns," Journal of Accounting Research, Wiley Blackwell, vol. 30(1), pages 146-155.
    • Handle: RePEc:bla:joares:v:30:y:1992:i:1:p:146-155
    DOI: http://hdl.handle.net/10.2307/2491097
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    Cited by:

    1. Korczak, Piotr & Tavakkol, Amir, 2004. "Institutional investors and the information content of earnings announcements: the case of Poland," Economic Systems, Elsevier, vol. 28(2), pages 193-208, June.
    2. Gao, George P. & Moulton, Pamela C. & Ng, David T., 2017. "Institutional ownership and return predictability across economically unrelated stocks," Journal of Financial Intermediation, Elsevier, vol. 31(C), pages 45-63.
    3. Nawar Hashem & Mehmet Ugur, 2013. "Corporate governance and innovation in US-listed firms: the mediating effects of market concentration," Chapters, in: Mehmet Ugur (ed.), Governance, Regulation and Innovation, chapter 4, pages 86-121, Edward Elgar Publishing.
    4. Lucy Ackert & Marie Racine, 1997. "The economics of conditional heteroskedasticity: Evidence from canadian and U.S. stock and futures markets," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 25(4), pages 371-385, December.
    5. Maria Jose Arcas Pellicer & William Page Rees, 1999. "Regularities in the equity price response to earnings announcements in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 585-607.
    6. N. Huyghebaert & C. Van Hulle, 2004. "The Role of Institutional Investors in Corporate Finance," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, vol. 0(4), pages 689-726.
    7. Baruch Lev & Doron Nissim, 2006. "The Persistence of the Accruals Anomaly," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 193-226, March.
    8. Berna Dogan Basar, 2021. "Corporate Governance, Cost of Capital and Tobin Q: Empirical Evidence from Turkey Listed Companies," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 19(1), pages 51-78.
    9. Sharad Asthana & Rachana Kalelkar, 2023. "Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 31(3), pages 387-413, February.
    10. James Cordeiro & Manish Tewari, 2015. "Firm Characteristics, Industry Context, and Investor Reactions to Environmental CSR: A Stakeholder Theory Approach," Journal of Business Ethics, Springer, vol. 130(4), pages 833-849, September.
    11. Maretno Harjoto & Hoje Jo & Yongtae Kim, 2017. "Is Institutional Ownership Related to Corporate Social Responsibility? The Nonlinear Relation and Its Implication for Stock Return Volatility," Journal of Business Ethics, Springer, vol. 146(1), pages 77-109, November.
    12. Anand Mohan Goel, 2003. "Why Do Firms Smooth Earnings?," The Journal of Business, University of Chicago Press, vol. 76(1), pages 151-192, January.
    13. David R. Gallagher & Adrian Looi & Matt Pinnuck, 2010. "Are active fund managers collectors of private information or fast interpreters of public information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(3), pages 635-662, September.
    14. Ismail Adelopo & Kumba Jallow & Peter Scott, 2012. "Multiple large ownership structure, audit committee activity and audit fees," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(2), pages 100-121, September.
    15. Velury, Uma & Jenkins, David S., 2006. "Institutional ownership and the quality of earnings," Journal of Business Research, Elsevier, vol. 59(9), pages 1043-1051, September.
    16. Ugur, Mehmet, 2012. "Governance, Regulation and Innovation: Introducing New Studies," MPRA Paper 44151, University Library of Munich, Germany, revised Jan 2013.
    17. Munari, Federico & Oriani, Raffaele & Sobrero, Maurizio, 2010. "The effects of owner identity and external governance systems on R&D investments: A study of Western European firms," Research Policy, Elsevier, vol. 39(8), pages 1093-1104, October.
    18. Zivney, Terry L. & Bertin, William J. & Torabzadeh, Khalil M., 1996. "Overreaction to takeover speculation," The Quarterly Review of Economics and Finance, Elsevier, vol. 36(1), pages 89-115.
    19. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    20. David Hirshleifer & James N. Myers & Linda A. Myers & Siew Hong Teoh, 2004. "Do Individual Investors Drive Post-Earnings Announcement Drift? Direct Evidence from Personal Trades," Finance 0412003, University Library of Munich, Germany.
    21. Andriosopoulos, Dimitris & Yang, Shuai & Li, Wei-an, 2016. "The market valuation of M&A announcements in the United Kingdom," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 350-366.
    22. Mehmet Ugur, 2013. "Governance, regulation and innovation: new perspectives and evidence," Chapters, in: Mehmet Ugur (ed.), Governance, Regulation and Innovation, chapter 1, pages 1-22, Edward Elgar Publishing.
    23. Abdolkarim Moghaddam & Vahid Amirzadeh & Ali Ali Heidari, 2013. "Studying the Relationship between Institutional Ownership and Conservatism in Companies Accepted in Tehran Stock Exchange," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 400-408, January.
    24. Yang, Jack J. W., 2002. "The information spillover between stock returns and institutional investors' trading behavior in Taiwan," International Review of Financial Analysis, Elsevier, vol. 11(4), pages 533-547.
    25. Ranjitha Ajay & R. Madhumathi, 2015. "Institutional Ownership and Earnings Management in India," Indian Journal of Corporate Governance, , vol. 8(2), pages 119-136, December.

    More about this item

    Keywords

    Earnings announcements; Institutional investors; Institutional investor Concentration; Stock price variability;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors

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