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Implications of Transaction Costs for the Post-Earnings Announcement Drift

NG, JEFFREY; RUSTICUS, TJOMME O.; VERDI, RODRIGO S. - In: Journal of Accounting Research 46 (2008) 3, pp. 661-696

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper examines the effect of transaction costs on the post-earnings announcement drift (PEAD). Using standard market microstructure features we show that transaction costs constrain the informed trades that are necessary to incorporate earnings information into price. This implies...

Persistent link: https://www.econbiz.de/10005140076

Non‐Answers During Conference Calls

Gow, Ian D.; LARCKER, DAVID F.; ZAKOLYUKINA, ANASTASIA A. - In: Journal of Accounting Research (2021)

Persistent link: https://www.econbiz.de/10012633791

The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans

ARMSTRONG, CHRISTOPHER S.; GOW, IAN D.; LARCKER, DAVID F. - In: Journal of Accounting Research 51 (2013) 5, pp. 909-950

Persistent link: https://www.econbiz.de/10010728756

Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance

Larcker, David F.; Richardson, Scott A. - In: Journal of Accounting Research 42 (2004) 3, pp. 625-658

Persistent link: https://www.econbiz.de/10005140130

Detecting Deceptive Discussions in Conference Calls

LARCKER, DAVID F.; ZAKOLYUKINA, ANASTASIA A. - In: Journal of Accounting Research 50 (2012) 2, pp. 495-540

Persistent link: https://www.econbiz.de/10010544055

Corporate Governance and the Information Content of Insider Trades

JAGOLINZER, ALAN D.; LARCKER, DAVID F.; TAYLOR, DANIEL J. - In: Journal of Accounting Research 49 (2011) 5, pp. 1249-1274

Persistent link: https://www.econbiz.de/10009351654

Chief Executive Officer Equity Incentives and Accounting Irregularities

ARMSTRONG, CHRISTOPHER S.; JAGOLINZER, ALAN D.; … - In: Journal of Accounting Research 48 (2010) 2, pp. 225-271

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This study examines whether Chief Executive Officer (CEO) equity-based holdings and compensation provide incentives to manipulate accounting reports. While several prior studies have examined this important question, the empirical evidence is mixed and the existence of a link between CEO...

Persistent link: https://www.econbiz.de/10008472820