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Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings

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  • Steven Balsam

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  • Steven Balsam, 2002. "Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 987-1012, September.
  • Handle: RePEc:bla:joares:v:40:y:2002:i:4:p:987-1012
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    1. repec:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-015-2752-8 is not listed on IDEAS
    2. repec:eee:jbrese:v:90:y:2018:i:c:p:151-163 is not listed on IDEAS
    3. Huddart, Steven & Ke, Bin & Shi, Charles, 2007. "Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings," Journal of Accounting and Economics, Elsevier, vol. 43(1), pages 3-36, March.
    4. Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
    5. repec:eee:advacc:v:36:y:2017:i:c:p:87-101 is not listed on IDEAS
    6. Lucie Courteau & Jennifer L. Kao & Yao Tian, 2015. "Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(1-2), pages 101-137, January.
    7. Ching-Chun Wei & Wen-Xin Fang & Guan-Hua Li & Yu-Wen Kao & Miao-Lin Tsai & Ching-Yi Yang, 2017. "The Relationship between Ownership Structure and the Probability of a Financial Distress Warning Happening: Evidence of Listed Common Stock Companies in Taiwan," Applied Economics and Finance, Redfame publishing, vol. 4(1), pages 34-42, January.
    8. Arslan-Ayaydin, Özgür & Boudt, Kris & Thewissen, James, 2016. "Managers set the tone: Equity incentives and the tone of earnings press releases," Journal of Banking & Finance, Elsevier, vol. 72(S), pages 132-147.
    9. Hui-Wen Tang & Chong-Chuo Chang, 2015. "Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 33-58, July.
    10. Zheng Wang, 2014. "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 691-708, May.
    11. Denis Cormier & Pascale Lapointe-Antunes & Bruce J. McConomy, 2014. "Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 100-127, January.
    12. Zhijun Lin & Ming Liu & Carlos Noronha, 2016. "The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 568-609, September.
    13. Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013. "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 585-610, November.
    14. Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M., 2008. "Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn," The International Journal of Accounting, Elsevier, vol. 43(2), pages 114-138.
    15. Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
    16. Siregar, Sylvia Veronica & Utama, Sidharta, 2008. "Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia," The International Journal of Accounting, Elsevier, vol. 43(1), pages 1-27, March.
    17. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
    18. Lucie Courteau & Jennifer L. Kao & Yao Tian, 2013. "Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?," BEMPS - Bozen Economics & Management Paper Series BEMPS12, Faculty of Economics and Management at the Free University of Bozen.
    19. repec:hal:journl:dumas-00934329 is not listed on IDEAS
    20. Lin, Wen-Chun & Liao, Tsai-Ling, 2015. "Exchange listing type and firm financial reporting behavior," International Review of Economics & Finance, Elsevier, vol. 38(C), pages 234-249.
    21. repec:eee:reacre:v:24:y:2012:i:2:p:65-73 is not listed on IDEAS
    22. Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010. "Mandatory IFRS Reporting and Stock Price Informativeness," Discussion Paper 2010-82, Tilburg University, Center for Economic Research.
    23. Bin Miao & Siew Hong Teoh & Zinan Zhu, 2016. "Limited attention, statement of cash flow disclosure, and the valuation of accruals," Review of Accounting Studies, Springer, vol. 21(2), pages 473-515, June.
    24. repec:eee:reacre:v:25:y:2013:i:2:p:133-148 is not listed on IDEAS
    25. Chee Lim & David Ding & Charlie Charoenwong, 2013. "Non-audit fees, institutional monitoring, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 41(2), pages 343-384, August.

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