Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs

被引:172
|
作者
Bhattacharya, Nilabhra [1 ]
Desai, Hemang [1 ]
Venkataraman, Kumar [1 ]
机构
[1] So Methodist Univ, Dallas, TX 75275 USA
关键词
EXECUTION COSTS; ECONOMIC CONSEQUENCES; MARKET MICROSTRUCTURE; AUCTION MARKETS; CASH FLOWS; DISCLOSURE; ACCRUALS; RISK; LIQUIDITY; IMPACT;
D O I
10.1111/j.1911-3846.2012.01161.x
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
[No abstract available]
引用
收藏
页码:482 / 516
页数:35
相关论文
共 50 条
  • [1] Does Idiosyncratic Risk Affect Earnings Quality? Evidence from Indonesia
    Widianingsih, Yuni Pristiwati Noer
    Setiawan, Doddy
    SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE-SERIES D-FACULTY OF ECONOMICS AND ADMINISTRATION, 2022, 30 (02):
  • [2] Does policy uncertainty affect earnings quality? Evidence from China
    Kim, Sang Ho
    An, Yohan
    INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2024, 16 (01) : 43 - 68
  • [3] Management earnings forecasts, insider trading, and information asymmetry
    Kraft, Anastasia
    Lee, Bong Soo
    Lopatta, Kerstin
    JOURNAL OF CORPORATE FINANCE, 2014, 26 : 96 - 123
  • [4] Does Earnings Quality Affect Companies' Performance? New Evidence from the Jordanian Market
    Saleh, Isam
    Abu Afifa, Malik
    Alsufy, Fares
    JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2020, 7 (11): : 33 - 43
  • [5] How does carbon emissions trading policy affect accrued earnings management in corporations? Evidence from China
    Long, Wenbin
    Qu, Xin
    Yin, Saifeng
    FINANCE RESEARCH LETTERS, 2023, 55
  • [6] Does mandatory operating information disclosure affect corporate earnings management? Evidence from China
    Li, Na
    Shi, Guifeng
    Guo, Ping
    Wu, Yanqin
    Zhuo, Weijia
    ECONOMIC ANALYSIS AND POLICY, 2025, 85 : 768 - 790
  • [7] Insider trading and information asymmetry: Evidence from the Korea Exchange
    Ryu, Doojin
    Yang, Heejin
    Yu, Jinyoung
    EMERGING MARKETS REVIEW, 2022, 51
  • [8] Information asymmetry and earnings management: Some evidence
    Richardson V.J.
    Review of Quantitative Finance and Accounting, 2000, 15 (4) : 325 - 347
  • [9] Does Disclosure Quality via Investor Relations Affect Information Asymmetry?
    Chang, Millicent
    D'Anna, Gino
    Watson, Lain
    Wee, Marvin
    AUSTRALIAN JOURNAL OF MANAGEMENT, 2008, 33 (02) : 375 - 390
  • [10] Block trading, information asymmetry, and the informativeness of trading Evidence from Chinese security markets
    Pan, Ningning
    Zhu, Hongquan
    CHINA FINANCE REVIEW INTERNATIONAL, 2015, 5 (03) : 215 - 235