Reference health

Available-for-sale is Available for Hoarding: When Non-financial Firms Hold Financial Assets

https://doi.org/10.2139/ssrn.3672432
CiteStamped reference-health badge
63/63 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 63 checked references that resolve
resolves10.1016/j.jfineco.2004.06.010
Law, finance, and economic growth in China
resolves10.1111/0022-1082.00307
Corporate Equity Ownership, Strategic Alliances, and Product Market Relationships
resolves10.1016/j.jcorpfin.2013.01.001
Stock price synchronicity, crash risk, and institutional investors
resolves10.1016/j.jcorpfin.2020.101870
Financial distress risk and stock price crashes
resolves10.1111/eufm.12084
Corporate Governance and Firm‐specific Stock Price Crashes
resolves10.1093/rof/rfw056
CEO Age and Stock Price Crash Risk
resolves10.2308/TAR-2018-0692
Income Smoothing through R&D Management and Earnings Informativeness
resolves10.1007/s11142-017-9426-y
Bank earnings and regulatory capital management using available for sale securities
resolves10.1111/1475-679X.00001
Analyst Coverage and Intangible Assets
resolves10.1016/j.jfs.2024.101245
Government debt and stock price crash risk: International Evidence
resolves10.1111/irfi.12265
Do Patented Innovations Reduce Stock Price Crash Risk?*
resolves10.1016/j.jcorpfin.2017.12.007
Employee welfare and stock price crash risk
resolves10.1016/j.jfineco.2017.01.010
Compensation goals and firm performance
resolves10.2308/accr.2003.78.3.641
The World Price of Earnings Opacity
resolves10.1016/j.jbankfin.2013.02.018
Institutional investor stability and crash risk: Monitoring versus short-termism?
resolves10.1111/jofi.13137
Testing Disagreement Models
resolves10.1017/S002210901200018X
Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion
resolves10.1016/j.jcorpfin.2016.11.004
Earnings smoothing: Does it exacerbate or constrain stock price crash risk?
resolves10.1016/S0304-405X(01)00066-6
Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices
resolves10.1111/jifm.12145
Tax enforcement efforts and stock price crash risk: Evidence from China
resolves10.1111/jifm.12174
Institutional investors' corporate site visits and aggressive financial reporting
resolves10.1016/j.jdeveco.2008.04.002
Financial liberalization, private investment and portfolio choice: Financialization of real sectors in emerging markets
resolves10.1080/09638180.2017.1304227
Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks
resolves10.1111/jofi.12490
Precautionary Savings with Risky Assets: When Cash Is Not Cash
resolves10.1016/j.jcorpfin.2020.101871
Stakeholders and the stock price crash risk: What matters in corporate social performance?
resolves10.1287/mnsc.2014.1911
Corporate Transparency and the Impact of Investor Sentiment on Stock Prices
resolves10.2308/accr.2004.79.4.967
Costs of Equity and Earnings Attributes
resolves10.1111/j.1540-6261.1958.tb04218.x
LARGE MANUFACTURING CORPORATIONS AS SUPPLIERS OF FUNDS TO THE UNITED STATES GOVERNMENT SECURITIES MARKET
resolves10.1257/aer.102.3.101
The Safe-Asset Share
resolves10.1016/j.jacceco.2005.01.002
The economic implications of corporate financial reporting
resolves10.2308/TAR-2019-0154
Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment
resolves10.1016/j.jcorpfin.2011.07.005
Perks and the informativeness of stock prices in the Chinese market
resolves10.1016/j.jfineco.2009.11.005
Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China
resolves10.1111/abac.12151
Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation
resolves10.1016/j.jcorpfin.2006.05.002
Corporate precautionary cash holdings
resolves10.1111/j.1911-3846.2011.01113.x
Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*
resolves10.1016/j.jfineco.2008.10.003
Opaque financial reports, R2, and crash risk☆
resolves10.19030/jabr.v32i6.9826
Fair Value Accounting And Financial Stability – Based On The Adoption
resolves10.1016/j.jfineco.2010.05.002
Tunneling through intercorporate loans: The China experience☆
resolves10.1016/j.jfineco.2004.11.003
R2 around the world: New theory and new tests☆
resolves10.1016/j.jacceco.2009.08.002
Estimation and empirical properties of a firm-year measure of accounting conservatism
resolves10.1016/j.jfineco.2011.03.013
CFOs versus CEOs: Equity incentives and crashes
resolves10.1016/j.jfineco.2010.07.007
Corporate tax avoidance and stock price crash risk: Firm-level analysis
resolves10.1111/j.1475-679X.2008.00318.x
Do Managers Withhold Bad News?
resolves10.1016/j.jcorpfin.2019.04.003
Going public in China: Reverse mergers versus IPOs
resolves10.1016/j.jbankfin.2016.12.003
Trust and stock price crash risk: Evidence from China
resolves10.1016/j.jbankfin.2020.105751
Ultimate ownership, crash risk, and split share structure reform in China
resolves10.1111/abac.12282
Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China
resolves10.1007/s11142-018-9455-1
Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China
resolves10.1287/mnsc.2023.4692
Fair Value Accounting, Illiquid Assets, and Financial Stability
resolves10.1016/S0165-4101(01)00013-1
Performance standards in incentive contracts
resolves10.1177/0148558X0702200211
Earnings Momentum and Earnings Management
resolves10.2307/2490395
Financial Ratios and the Probabilistic Prediction of Bankruptcy
resolves10.1016/S0304-405X(99)00003-3
The determinants and implications of corporate cash holdings
resolves10.1111/1475-679X.12071
Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms
resolves10.1016/j.jcorpfin.2014.01.006
Excess perks and stock price crash risk: Evidence from China
resolves10.1016/j.jcorpfin.2015.12.015
Directors' and officers' liability insurance and stock price crash risk
resolves10.1016/j.pacfin.2018.01.003
Delisting pressure, executive compensation, and corporate fraud: Evidence from China
resolves10.1007/s11142-016-9355-1
Accruals and price crashes
resolves10.1016/j.jaccpubpol.2014.12.003
Earnings quality in privatized firms: The role of state and foreign owners
resolves10.1016/j.jcorpfin.2014.10.004
State Ownership, Political Institutions, and Stock Price Informativeness: Evidence from Privatization
resolves10.1016/j.jbankfin.2009.03.014
Overvaluation and earnings management
resolves10.1016/j.jfineco.2004.06.015
Valuation waves and merger activity: The empirical evidence
The 10 references without a DOI — listed, not checked
no DOI — not checkedCorporate relationship spending and stock price crash risk: Evidence from China's anti-corruption campaign
no DOI — not checkedref22
no DOI — not checkedCorporate board reforms around the world and stock price crash risk
no DOI — not checkedA portfolio approach to corporate demands for government securities
no DOI — not checkedGambling preferences and stock price crash risk: Evidence from China
no DOI — not checkedJudicial independence and crash risk: Evidence from a natural experiment in China
no DOI — not checkedDoes non-punitive regulation diminish stock price crash risk
no DOI — not checkedAttention! Distracted institutional investors and stock price crash
no DOI — not checkedThe unintended real effects of short selling in an emerging market
no DOI — not checkedThe effect of transforming the economy from substantial to fictitious on financial market stability: An analysis on stock price crash risk
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-27 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.3672432"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3672432/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.3672432/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.3672432)