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Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings

Citations

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Cited by:

  1. Michael J. Jung, 2013. "Investor overlap and diffusion of disclosure practices," Review of Accounting Studies, Springer, vol. 18(1), pages 167-206, March.
  2. Ahmed M. Abdalla & Colin D. B. Clubb, 2024. "Classification shifting using income-decreasing special items: measurement and valuation issues," Review of Accounting Studies, Springer, vol. 29(3), pages 2871-2926, September.
  3. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
  4. Sami Adwan & M. Mostak Ahamed, 2025. "Employee ownership and corporate investment efficiency in Europe," Review of Quantitative Finance and Accounting, Springer, vol. 64(1), pages 191-236, January.
  5. Steven J. Huddart & Bin Ke, 2007. "Information Asymmetry and Cross†sectional Variation in Insider Trading," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 195-232, March.
  6. Ryan Lafond & Sugata Roychowdhury, 2008. "Managerial Ownership and Accounting Conservatism," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(1), pages 101-135, March.
  7. Santanu Mitra & Mahmud Hossain & Donald Deis, 2007. "The empirical relationship between ownership characteristics and audit fees," Review of Quantitative Finance and Accounting, Springer, vol. 28(3), pages 257-285, April.
  8. Ali, Ashiq & Klasa, Sandy & Zhen Li, Oliver, 2008. "Institutional stakeholdings and better-informed traders at earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 47-61, September.
  9. Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016. "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, vol. 138(4), pages 765-785, November.
  10. Lou, Zhukun & Li, Sujie & Tong, Jingyi & Zhao, Jing, 2025. "ESG rating disagreement and the cost of equity capital," Global Finance Journal, Elsevier, vol. 66(C).
  11. John L. Campbell & Hye Seung “Grace” Lee & Hsin‐Min Lu & Logan B. Steele, 2020. "Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn From It," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1140-1171, June.
  12. Chen, Ching-Lung & Chen, Chung-Yu & Weng, Pei-Yu, 2020. "Do related party transactions always deteriorate earnings informativeness?," The North American Journal of Economics and Finance, Elsevier, vol. 54(C).
  13. Panda, Brahmadev & Tripathy, Sasikanta & Kumar, Gaurav, 2024. "Does US financial crisis influence the relationship between ownership holdings and stock performance? The case of a developing economy," The Journal of Economic Asymmetries, Elsevier, vol. 29(C).
  14. Haziza, Mor M. & Kalay, Avner, 2020. "Trust and delegation: A case to consider on broker rebates and investor sophistication," Journal of Financial Markets, Elsevier, vol. 49(C).
  15. Wu, Soushan & Chen, Chin-Mei & Lee, Pei-Ching, 2016. "Independent directors and earnings management: The moderating effects of controlling shareholders and the divergence of cash-flow and control rights," The North American Journal of Economics and Finance, Elsevier, vol. 35(C), pages 153-165.
  16. Yemeng Sun & Guitong Zhang, 2025. "Financial Flexibility and Innovation Efficiency: Pathways and Mechanisms in Chinese A-Share Listed Firms (2013–2022)," Sustainability, MDPI, vol. 17(13), pages 1-25, June.
  17. Jara-Bertin, Mauricio & López-Iturriaga, Félix J., 2008. "Earnings Management and Contest to the Control: An Analysis of European Family Firms," MPRA Paper 9660, University Library of Munich, Germany.
  18. Lu, Shan & Zhao, Jichang, 2024. "Investor network and stock return comovement: Information-seeking through intragroup and intergroup followings," International Review of Financial Analysis, Elsevier, vol. 93(C).
  19. Jiang, Jinglin & Nanda, Vikram & Xiao, Steven Chong, 2021. "Stock-market disruptions and corporate disclosure policies," Journal of Corporate Finance, Elsevier, vol. 66(C).
  20. Oyotode-Adebile, Renee & Hibbert, Ann Marie & Shankar, Siddharth, 2022. "The impact of gender-diverse board and institutional investors on accruals management," Journal of Behavioral and Experimental Finance, Elsevier, vol. 34(C).
  21. Yu Hou, 2015. "The role of diversification in the pricing of accruals quality," Review of Accounting Studies, Springer, vol. 20(3), pages 1059-1092, September.
  22. Jacqueline L. Birt & Chris M. Bilson & Tom Smith & Robert E. Whaley, 2006. "Ownership, Competition, and Financial Disclosure," Australian Journal of Management, Australian School of Business, vol. 31(2), pages 235-263, December.
  23. Jing Lu & Guohua Cao & Chuan Lin & Stavros Sindakis & Saloome Showkat, 2024. "Corporate Site Visits and Stock Price Crash Risk: The Role of Institutional Investors’ Knowledge Acquisitions," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(2), pages 9082-9114, June.
  24. Javier Andrés Suárez & Elena Cabal García & Carlos Fernández Méndez & Camino Rodríguez Gutiérrez, 2013. "The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 4(3), pages 333-352, August.
  25. Jonathan Brogaard & Jing Pan, 2022. "Dark Pool Trading and Information Acquisition," The Review of Financial Studies, Society for Financial Studies, vol. 35(5), pages 2625-2666.
  26. Bok Baik & Wooseok Choi, 2010. "Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5‐6), pages 495-517, June.
  27. Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva, 2011. "Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 134-150, February.
  28. Qin Wang & Hsiao-Fen Yang, 2015. "Earnings announcements, trading volume, and price discovery: evidence from dual class firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 669-700, May.
  29. Chiu, Yen-Chen, 2020. "Macroeconomic uncertainty, information competition, and liquidity," Finance Research Letters, Elsevier, vol. 34(C).
  30. Isabel Abinzano & Luis Muga & Rafael Santamaria, 2019. "Hidden Power of Trading Activity: The FLB in Tennis Betting Exchanges," Journal of Sports Economics, , vol. 20(2), pages 261-285, February.
  31. Atawnah, Nader & Balachandran, Balasingham & Duong, Huu Nhan & Podolski, Edward J., 2018. "Does exposure to foreign competition affect stock liquidity? Evidence from industry-level import data," Journal of Financial Markets, Elsevier, vol. 39(C), pages 44-67.
  32. Lawrence Glosten & Suresh Nallareddy & Yuan Zou, 2021. "ETF Activity and Informational Efficiency of Underlying Securities," Management Science, INFORMS, vol. 67(1), pages 22-47, January.
  33. Guang‐Zheng Chen & Edmund C. Keung, 2018. "Corporate diversification, institutional investors and internal control quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 751-786, September.
  34. Bin Ke & Kathy Petroni, 2004. "How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 42(5), pages 895-927, December.
  35. He, Wen & Shen, Jianfeng, 2014. "Do foreign investors improve informational efficiency of stock prices? Evidence from Japan," Pacific-Basin Finance Journal, Elsevier, vol. 27(C), pages 32-48.
  36. Xie, Jun & Yu, Meixia & Gao, Bin, 2024. "The impact of foreign institutional investors on the information content of Chinese stock prices," International Review of Economics & Finance, Elsevier, vol. 96(PA).
  37. Bhojraj, Sanjeev & Mohanram, Partha & Zhang, Suning, 2020. "ETFs and information transfer across firms," Journal of Accounting and Economics, Elsevier, vol. 70(2).
  38. Stephen Ferris & Kenneth Kim & Takeshi Nishikawa & Emre Unlu, 2011. "Reaching for the stars: the appointment of celebrities to corporate boards," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 58(4), pages 337-358, December.
  39. Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2005. "Earnings management, surplus free cash flow, and external monitoring," Journal of Business Research, Elsevier, vol. 58(6), pages 766-776, June.
  40. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
  41. Ting Luo & Zhiguo Xiao, 2015. "Selective Disclosure Associated with Institutional Investors: Evidence Based on Chinese Stock Market," Annals of Economics and Finance, Society for AEF, vol. 16(2), pages 515-542, November.
  42. Jiang, George & Kenchington, David & McLemore, Ping & Yüksel, H.Zafer, 2024. "Disaggregation quality, stock returns, and institutional demand," Finance Research Letters, Elsevier, vol. 62(PB).
  43. Prodosh Eugene Simlai, 2025. "Investor sophistication, investor sentiment, and cash-based operating profitability," Review of Quantitative Finance and Accounting, Springer, vol. 64(3), pages 1079-1103, April.
  44. Benjamin C. Ayers & Robert N. Freeman, 2003. "Evidence that Analyst Following and Institutional Ownership Accelerate the Pricing of Future Earnings," Review of Accounting Studies, Springer, vol. 8(1), pages 47-67, March.
  45. Ma, Xiaofang & Wang, Wenming & Wu, Jiangang & Zhang, Wenlan, 2020. "Corporate customer concentration and stock price crash risk," Journal of Banking & Finance, Elsevier, vol. 119(C).
  46. John Gallemore, 2023. "Bank financial reporting opacity and regulatory intervention," Review of Accounting Studies, Springer, vol. 28(3), pages 1765-1810, September.
  47. Joey W. Yang & Lewis May & John Gould, 2023. "Exchange‐traded fund ownership and underlying stock mispricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1417-1445, April.
  48. Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan, 2010. "The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication," Journal of Contemporary Accounting and Economics, Elsevier, vol. 6(2), pages 61-76.
  49. Cory A. Cassell & Tyler J. Kleppe & Jonathan E. Shipman, 2024. "Retail shareholders and the efficacy of proxy voting: evidence from auditor ratification," Review of Accounting Studies, Springer, vol. 29(1), pages 75-108, March.
  50. Cheng, Feiyang & Wang, Chunfeng & Chiao, Chaoshin & Yao, Shouyu & Fang, Zhenming, 2021. "Retail attention, retail trades, and stock price crash risk," Emerging Markets Review, Elsevier, vol. 49(C).
  51. Sun, Qian & Cheng, Xiaoke & Gao, Shenghao & Yang, Mingjing, 2020. "Are SEO investors misled by analyst optimism bias? Evidence from investor bids in SEO auctions," International Review of Economics & Finance, Elsevier, vol. 68(C), pages 90-104.
  52. Feng, Chao & Wang, Ying & Cheng, Xi, 2025. "Local governmental environmental responsibility and corporate greenwashing: Quasi-experimental evidence from China," Journal of Asian Economics, Elsevier, vol. 100(C).
  53. Jing Lu & Guohua Cao & Chuan Lin & Stavros Sindakis & Saloome Showkat, 2024. "RETRACTED ARTICLE: Examining the Governance Effect of Institutional Investors on Stock Price Crash Risk," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(2), pages 9053-9081, June.
  54. Nair, Rajiv & Muttakin, Mohammad & Khan, Arifur & Subramaniam, Nava & Somanath, V.S., 2019. "Corporate social responsibility disclosure and financial transparency: Evidence from India," Pacific-Basin Finance Journal, Elsevier, vol. 56(C), pages 330-351.
  55. Rajiv Banker & Russell Barber & Dana Hollie & Han-Up Park, 2024. "Order backlog and its association with fundamental analysis metrics and future earnings," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1733-1753, May.
  56. Bradley W. Benson & Wallace N. Davidson III & Hongxia Wang & Dan L. Worrell, 2011. "Deviations from Expected Stakeholder Management, Firm Value, and Corporate Governance," Financial Management, Financial Management Association International, vol. 40(1), pages 39-81, March.
  57. Anwer S. Ahmed & Andrew S. McMartin & Irfan Safdar, 2020. "Earnings volatility, ambiguity, and crisis‐period stock returns," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2939-2963, September.
  58. Junying Chen & Haoyu Zeng & Fei Yang, 2016. "Parameter estimation for employee stock ownerships preference experimental design," Journal of Applied Statistics, Taylor & Francis Journals, vol. 43(8), pages 1525-1540, June.
  59. Hou, Canran & Liu, Huan, 2023. "Institutional cross-ownership and stock price crash risk," Research in International Business and Finance, Elsevier, vol. 65(C).
  60. Yu Zhang & Javier Gimeno, 2016. "Earnings Pressure and Long-Term Corporate Governance: Can Long-Term-Oriented Investors and Managers Reduce the Quarterly Earnings Obsession?," Organization Science, INFORMS, vol. 27(2), pages 354-372, April.
  61. Marquardt, Blair B. & Myers, Brett W. & Niu, Xu, 2018. "Strategic voting and insider ownership," Journal of Corporate Finance, Elsevier, vol. 51(C), pages 50-71.
  62. Nagar, Neerav & Raithatha, Mehul, 2016. "Does good corporate governance constrain cash flow manipulation? Evidence from India," IIMA Working Papers WP2016-03-23, Indian Institute of Management Ahmedabad, Research and Publication Department.
  63. Ali, Muhammad Jahangir & Biswas, Pallab Kumar & Chapple, Larelle & Kumarasinghe, Sriyalatha, 2024. "Institutional ownership and earnings quality: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 84(C).
  64. Sun, Hongyan & Yuen, Desmond C.Y. & Zhang, Jiahang & Zhang, Xu, 2020. "Is knowledge powerful? Evidence from financial education and earnings quality," Research in International Business and Finance, Elsevier, vol. 52(C).
  65. Ruqia Shaikh & Guo Fei & Muhammad Shaique & Muhammad Rizwan Nazir, 2019. "Control-Enhancing Mechanisms and Earnings Management: Empirical Evidence from Pakistan," JRFM, MDPI, vol. 12(3), pages 1-23, August.
  66. Ahmed S. Baig & Benjamin M. Blau & R. Jared DeLisle, 2022. "Does mutual fund ownership reduce stock price clustering? Evidence from active and index funds," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 615-647, February.
  67. Trinh, Quoc Dat & Haddad, Christian & Salameh, Elie, 2023. "Financial institutional blockholders and earnings quality: Do blockholders contestability and countries' institutions matter?," International Review of Financial Analysis, Elsevier, vol. 87(C).
  68. Wang, Anxing & Zhou, Jimei & Chen, Tao, 2011. "Which institutions matter to short-term market efficiency in Japan?," Research in Economics, Elsevier, vol. 65(3), pages 164-179, September.
  69. Aabo, Tom & Lee, Suin & Pantzalis, Christos & Park, Jung Chul, 2020. "Know thy neighbor: Political uncertainty and the informational advantage of local institutional investors," Journal of Banking & Finance, Elsevier, vol. 113(C).
  70. Alfred Zhu Liu & Angela Xia Liu & Rui Wang & Sean Xin Xu, 2020. "Too Much of a Good Thing? The Boomerang Effect of Firms’ Investments on Corporate Social Responsibility during Product Recalls," Journal of Management Studies, Wiley Blackwell, vol. 57(8), pages 1437-1472, December.
  71. He, Guanming & Li, Zhichao & Yu, Ling & Zhou, Zhanqiang, 2023. "Contribution to poverty alleviation: A waste or benefit for corporate financing?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 89(C).
  72. Paul Anglin & Robert Edelstein & Yanmin Gao & Desmond Tsang, 2013. "What is the Relationship Between REIT Governance and Earnings Management?," The Journal of Real Estate Finance and Economics, Springer, vol. 47(3), pages 538-563, October.
  73. Isin, Adnan Anil, 2018. "Tax avoidance and cost of debt: The case for loan-specific risk mitigation and public debt financing," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 344-378.
  74. Ding, Rong & Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward, 2013. "Fund ownership and stock price informativeness of Chinese listed firms," Journal of Multinational Financial Management, Elsevier, vol. 23(3), pages 166-185.
  75. Greco, Giulio, 2012. "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper 37198, University Library of Munich, Germany.
  76. Huang, Can & Huang, Hung-Yi & Ho, Kung-Cheng, 2024. "Media coverage and stock liquidity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 665-682.
  77. Gu, Xin & Ying, Shan & Wang, Liangliang & Yu, Zhen & Sharma, Susan Sunila, 2021. "A new estimation of institutional informed trading and firm transparency: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  78. Brown, Stephen & Hillegeist, Stephen A. & Lo, Kin, 2004. "Conference calls and information asymmetry," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 343-366, September.
  79. Jesus Sáenz González & Emma García-Meca, 2014. "Does Corporate Governance Influence Earnings Management in Latin American Markets?," Journal of Business Ethics, Springer, vol. 121(3), pages 419-440, May.
  80. Muhammad Shaique & Fei Guo & Ruqia Shaikh & Shahbaz Khan & Muhammad Usman, 2017. "Role of Social Relations of Outside Directors with CEO in Earnings Management," IJFS, MDPI, vol. 5(4), pages 1-14, December.
  81. Francesco Capalbo & Marco Sorrentino & Margherita Smarra, 2018. "Earnings Management and State Ownership: A Literature Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 117-117, April.
  82. 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.
  83. Andreas Charitou & Irene Karamanou, 2020. "Sleeping with the enemy: should investment banks be allowed to engage in prop trading?," Review of Accounting Studies, Springer, vol. 25(2), pages 513-557, June.
  84. Wu, Ruei-Shian & Lo, Huai-Chun, 2022. "A Rose has its Thorn: The role of institutional investors in SEO firms’ reporting behavior," International Review of Economics & Finance, Elsevier, vol. 82(C), pages 530-554.
  85. Yensen Ni & Yulu Liao & Paoyu Huang, 2017. "Foreign Institutional Investors, Shareholding Change, and Corporate Governance," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 53(4), pages 764-775, April.
  86. Chen, Ching-Lung & Weng, Pei-Yu & Chien, Chu-Yang, 2018. "Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 465-485.
  87. Barber, Russell & Hollie, Dana, 2021. "Does order backlog matter for financial reporting quality? Evidence from revenue restatements," Advances in accounting, Elsevier, vol. 53(C).
  88. Collin Gilstrap & Alex Petkevich & Ozcan Sezer & Pavel Teterin, 2022. "REIT Debt Pricing and Ownership Structure," The Journal of Real Estate Finance and Economics, Springer, vol. 64(4), pages 546-589, May.
  89. Doron Israeli & Charles M. C. Lee & Suhas A. Sridharan, 2017. "Is there a dark side to exchange traded funds? An information perspective," Review of Accounting Studies, Springer, vol. 22(3), pages 1048-1083, September.
  90. Cheng, Feiyang & Chiao, Chaoshin & Wang, Chunfeng & Fang, Zhenming & Yao, Shouyu, 2021. "Does retail investor attention improve stock liquidity? A dynamic perspective," Economic Modelling, Elsevier, vol. 94(C), pages 170-183.
  91. González-Urteaga, Ana & Muga, Luis & Santamaria, Rafael, 2015. "Momentum and default risk. Some results using the jump component," International Review of Financial Analysis, Elsevier, vol. 40(C), pages 185-193.
  92. 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.
  93. Ye Cai & Dan S. Dhaliwal & Yongtae Kim & Carrie Pan, 2014. "Board interlocks and the diffusion of disclosure policy," Review of Accounting Studies, Springer, vol. 19(3), pages 1086-1119, September.
  94. Alsuhaibani, Waleed & Houmes, Robert & Wang, Daphne, 2023. "The evolution of financial reporting quality for companies listed on the Tadawul Stock Exchange in Saudi Arabia: New emerging markets' evidence," Emerging Markets Review, Elsevier, vol. 55(C).
  95. Francis, Jennifer & Schipper, Katherine & Vincent, Linda, 2005. "Earnings and dividend informativeness when cash flow rights are separated from voting rights," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 329-360, June.
  96. Charitou, Andreas & Karamanou, Irene & Kopita, Anastasia, 2025. "Discontinuing analyst coverage due to resource reallocation: Euphemism for unfavorable firm outlook?," Journal of Corporate Finance, Elsevier, vol. 91(C).
  97. Qi Chen, 2007. "Discussion of Which Institutional Investors Trade Based on Private Information about Earnings and Returns?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 45(2), pages 323-331, May.
  98. Wang, Bin & Luo, Yan, 2024. "Institutional investors, heterogeneity, and capital structure decisions: Evidence from an emerging market," Research in International Business and Finance, Elsevier, vol. 68(C).
  99. Petacchi, Reining, 2015. "Information asymmetry and capital structure: Evidence from regulation FD," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 143-162.
  100. Riaz, Zahid & Ray, Sangeeta & Ray, Pradeep Kanta & Kumar, Vikas, 2015. "Disclosure practices of foreign and domestic firms in Australia," Journal of World Business, Elsevier, vol. 50(4), pages 781-792.
  101. Liu, Huan & Hou, Canran, 2023. "The impact of institutional investors' corporate site visits on corporate social responsibility," Emerging Markets Review, Elsevier, vol. 55(C).
  102. Gompers, Paul & Kovner, Anna & Lerner, Josh & Scharfstein, David, 2008. "Venture capital investment cycles: The impact of public markets," Journal of Financial Economics, Elsevier, vol. 87(1), pages 1-23, January.
  103. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
  104. Hahn, Sebastian, 2021. "The Role of Large Institutional Ownership on Goodwill Impairment under the SFAS 142 Regime," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(2), pages 408-423.
  105. Hyejeong Shin & Su-In Kim, 2018. "The Effect of Corporate Governance on Earnings Quality and Market Reaction to Low Quality Earnings: Korean Evidence," Sustainability, MDPI, vol. 11(1), pages 1-17, December.
  106. Fang, Yiwei & Francis, Bill & Hasan, Iftekhar & Wang, Haizhi, 2012. "Product market relationships and cost of bank loans: Evidence from strategic alliances," Journal of Empirical Finance, Elsevier, vol. 19(5), pages 653-674.
  107. Stephen Brown & Stephen A. Hillegeist, 2007. "How disclosure quality affects the level of information asymmetry," Review of Accounting Studies, Springer, vol. 12(2), pages 443-477, September.
  108. Amanda W. Beck, 2018. "Opportunistic financial reporting around municipal bond issues," Review of Accounting Studies, Springer, vol. 23(3), pages 785-826, September.
  109. Anand Mohan Goel, 2003. "Why Do Firms Smooth Earnings?," The Journal of Business, University of Chicago Press, vol. 76(1), pages 151-192, January.
  110. Singh, Ashutosh & Bag, Surajit & Choi, Tsan-Ming & Munjal, Surender, 2024. "Managing risk concerns with ordered backlogs in the semiconductor industry: An empirical study," International Journal of Production Economics, Elsevier, vol. 275(C).
  111. Cheong, Chee Seng & Zurbruegg, Ralf, 2016. "Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 257-273.
  112. Lemma, Tesfaye T. & Negash, Minga & Mlilo, Mthokozisi & Lulseged, Ayalew, 2018. "Institutional ownership, product market competition, and earnings management: Some evidence from international data," Journal of Business Research, Elsevier, vol. 90(C), pages 151-163.
  113. Brian J. Bushee & Theodore H. Goodman, 2007. "Which Institutional Investors Trade Based on Private Information About Earnings and Returns?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 45(2), pages 289-321, May.
  114. Kurtović, Hrvoje & Markarian, Garen, 2024. "Tail risks and private equity performance," Journal of Empirical Finance, Elsevier, vol. 75(C).
  115. 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.
  116. Daoping (Steven) He & David C. Yang & Liming Guan, 2010. "Earnings management and the performance of seasoned private equity placements: Evidence from Japanese issuers," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 569-590, June.
  117. Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva, 2011. "Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 134-150.
  118. Kyoung‐Hun Bae & Peter Dixon, 2018. "Do investors use options and futures to trade on different types of information? Evidence from an aggregate stock index," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 38(2), pages 175-198, February.
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