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Information versus Investment

https://doi.org/10.1093/rfs/hhac052
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.003openalex-snapshot
Determinants of market reactions to restatement announcements
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-snapshot
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-snapshot
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jacceco.2013.05.002openalex-snapshot
Accrual reversals, earnings and stock returns
inferredcites →https://doi.org/10.1016/j.jacceco.2018.05.001openalex-snapshot
Performance-vesting provisions in executive compensation
inferredcites →https://doi.org/10.1016/j.jfineco.2017.07.003openalex-snapshot
Idiosyncratic Risk and the Manager
inferredcites →https://doi.org/10.1016/s0165-4101(01)00037-4openalex-snapshot
Contracting theory and accounting
inferredcites →https://doi.org/10.1016/s0165-4101(96)00434-xopenalex-snapshot
The pricing of discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-snapshot
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1016/s0304-4076(99)00058-5openalex-snapshot
Estimating the rational expectations model of speculative storage: A Monte Carlo comparison of three simulation estimators
inferredcites →https://doi.org/10.1086/209601openalex-snapshot
Earnings Management to Exceed Thresholds
inferredcites →https://doi.org/10.1086/261725openalex-snapshot
Endogenous Technological Change
inferredcites →https://doi.org/10.1086/599022openalex-snapshot
Reconciling Cyclical Movements in the Marginal Value of Time and the Marginal Product of Labor
inferredcites →https://doi.org/10.1093/qje/qjz012openalex-snapshot
The Rate of Return on Everything, 1870-2015
inferredcites →https://doi.org/10.1093/restud/rdu007openalex-snapshot
Customer Capital
inferredcites →https://doi.org/10.1093/restud/rdv004openalex-snapshot
Identifying and Testing Models of Managerial Compensation
inferredcites →https://doi.org/10.1093/rfs/hhx080openalex-snapshot
Estimating and Testing Dynamic Corporate Finance Models
inferredcites →https://doi.org/10.1093/rfs/hhx119openalex-snapshot
What’s behind Smooth Dividends? Evidence from Structural Estimation
inferredcites →https://doi.org/10.1111/1468-2354.00080openalex-snapshot
Managerial Compensation and the Cost of Moral Hazard
inferredcites →https://doi.org/10.1111/1475-679x.12115openalex-snapshot
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.1111/j.1467-937x.2006.00389.xopenalex-snapshot
On the Nature of Capital Adjustment Costs
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00361.xopenalex-snapshot
Chief Executive Officer Equity Incentives and Accounting Irregularities
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01208.xopenalex-snapshot
Lower Salaries and No Options? On the Optimal Structure of Executive Pay
inferredcites →https://doi.org/10.1111/j.1540-6261.2007.01255.xopenalex-snapshot
How Costly Is External Financing? Evidence from a Structural Estimation
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01041.xopenalex-snapshot
Predicting Material Accounting Misstatements*
inferredcites →https://doi.org/10.1111/jels.12096openalex-snapshot
SEC Investigations and Securities Class Actions: An Empirical Comparison
inferredcites →https://doi.org/10.1111/jofi.12034openalex-snapshot
Organization Capital and the Cross‐Section of Expected Returns
inferredcites →https://doi.org/10.1111/jofi.12183openalex-snapshot
Agency Conflicts and Cash: Estimates from a Dynamic Model
inferredcites →https://doi.org/10.1111/jofi.12696openalex-snapshot
Efficiently Inefficient Markets for Assets and Asset Management
inferredcites →https://doi.org/10.1111/joie.12069openalex-snapshot
Cross Sectoral Variation in the Volatility of Plant Level Idiosyncratic Shocks
inferredcites →https://doi.org/10.1146/annurev-financial-120209-133958openalex-snapshot
CEO Compensation
inferredcites →https://doi.org/10.1162/qjec.2010.125.4.1769openalex-snapshot
Stock-Based Compensation and CEO (Dis)Incentives
inferredcites →https://doi.org/10.1257/aer.20130470openalex-snapshot
Innovation, Reallocation, and Growth
inferredcites →https://doi.org/10.1257/aer.20161723openalex-snapshot
Lumpy Investment, Business Cycles, and Stimulus Policy
inferredcites →https://doi.org/10.1506/udwq-r7b1-a684-9ecropenalex-snapshot
Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*
inferredcites →https://doi.org/10.20955/wp.2015.017openalex-snapshot
Was Sarbanes-Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
inferredcites →https://doi.org/10.2139/ssrn.2484958openalex-snapshot
Identifying Accounting Quality
inferredcites →https://doi.org/10.2307/2118365openalex-snapshot
Gross Job Creation, Gross Job Destruction, and Employment Reallocation
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2951541openalex-snapshot
Entry, Exit, and firm Dynamics in Long Run Equilibrium
inferredcites →https://doi.org/10.2307/2951599openalex-snapshot
A Model of Growth Through Creative Destruction
inferredcites →https://doi.org/10.2308/acch-50759openalex-snapshot
SOX after Ten Years: A Multidisciplinary Review
inferredcites →https://doi.org/10.2308/accr-10196openalex-snapshot
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
inferredcites →https://doi.org/10.2308/accr-51766openalex-snapshot
Proxies and Databases in Financial Misconduct Research
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2006.81.1.251openalex-snapshot
Does Income Smoothing Improve Earnings Informativeness?
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/accr.2008.83.6.1487openalex-snapshot
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
inferredcites →https://doi.org/10.2308/tar-4478528openalex-snapshot
Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.
inferredcites →https://doi.org/10.2308/tar-9505096112openalex-snapshot
Detecting Earnings Management.
inferredcites →https://doi.org/10.3982/ecta15420openalex-snapshot
The Macro Impact of Short‐Termism
inferredcites →https://doi.org/10.7916/d8765r99openalex-snapshot
On the Impossibility of Informationally Efficient Markets

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3507069openalex-extracted
Non-GAAP Reporting and Investment
inferred← citeshttps://doi.org/10.2139/ssrn.3926288openalex-extracted
What Does the Market Know?
inferred← citeshttps://doi.org/10.2139/ssrn.4235703openalex-extracted
By What Criteria Do We Evaluate Accounting?
inferred← citeshttps://doi.org/10.2139/ssrn.4557135openalex-extracted
Customer Capital and the Aggregate Effects of Short-Termism
inferred← citeshttps://doi.org/10.2139/ssrn.4671611openalex-extracted
The Divergence of Street from GAAP Earnings and Stock Mispricing
inferred← citeshttps://doi.org/10.2139/ssrn.4721450openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4824241openalex-extracted
Natural Centralization in Decentralized Finance
inferred← citeshttps://doi.org/10.2139/ssrn.4974574openalex-extracted
Nominal Rigidities, Earnings Manipulation, and Securities Regulation
inferred← citeshttps://doi.org/10.2139/ssrn.5328946openalex-extracted
Fiscal Incentives and Corporate Investment: An Euler Equation Approach with Evidence from the CHIPS Act
inferred← citeshttps://doi.org/10.1007/s13520-024-00230-8openalex-snapshot
Corporate ethics under scrutiny: shareholder and manager trading in financially distressed firms
inferred← citeshttps://doi.org/10.1016/j.econmod.2025.107390openalex-snapshot
The value of targeted poverty alleviation to stock performance during the COVID-19 period
inferred← citeshttps://doi.org/10.1016/j.intfin.2023.101839openalex-snapshot
The difference of investment efficiency between family and non-family firms: An international scope
inferred← citeshttps://doi.org/10.1016/j.jfineco.2021.05.012openalex-snapshot
M&A rumors about unlisted firms
inferred← citeshttps://doi.org/10.1016/j.jfineco.2021.06.007openalex-snapshot
The micro and macro of managerial beliefs
inferred← citeshttps://doi.org/10.1016/j.jfineco.2025.104208openalex-snapshot
Investing in misallocation
inferred← citeshttps://doi.org/10.1016/j.pacfin.2024.102343openalex-snapshot
ESG report textual similarity and stock price synchronicity: Evidence from China
inferred← citeshttps://doi.org/10.1017/s0022109024000772openalex-snapshot
IPOs, Human Capital, and Labor Reallocation
inferred← citeshttps://doi.org/10.1093/rfs/hhaf028openalex-snapshot
Relative Performance Evaluation and Strategic Competition
inferred← citeshttps://doi.org/10.1111/1475-679x.12507openalex-snapshot
By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and the Archival Literature
inferred← citeshttps://doi.org/10.1111/1475-679x.12545openalex-snapshot
Bridging Theory and Empirical Research in Accounting
inferred← citeshttps://doi.org/10.1111/fire.12346openalex-snapshot
For corporate finance to truly advance we need more genuinely testable models
inferred← citeshttps://doi.org/10.15244/pjoes/187112openalex-snapshot
The Relationship between Financial Performance and Stock Price of Energy Conservation and Environmental Protection Listed Companies-A Study Based on fsQCA
inferred← citeshttps://doi.org/10.2139/ssrn.4825375openalex-snapshot
The Divergence of Street from Gaap Earnings and Stock Mispricing
inferred← citeshttps://doi.org/10.2139/ssrn.5238189openalex-snapshot
A Theory of Corporate Communication
inferred← citeshttps://doi.org/10.2139/ssrn.5314356openalex-snapshot
The Governance Role of Investor Communications: Evidence from a Field Experiment
inferred← citeshttps://doi.org/10.2139/ssrn.5774122openalex-snapshot
Bridging Markets: Institutional Equity Investors' Dual Roles in Corporate Debt Financing
inferred← citeshttps://doi.org/10.2308/tar-2020-0465openalex-snapshot
How Costly Is Tax Avoidance? Evidence from Structural Estimation
inferred← citeshttps://doi.org/10.2308/tar-2021-0380openalex-snapshot
Financial Reporting Quality and Myopic Investments: Theory and Evidence
inferred← citeshttps://doi.org/10.2308/tar-2024-0189openalex-snapshot
What Do Inventories Tell about the Future Economy?
inferred← citeshttps://doi.org/10.26650/annales.2021.70.0003openalex-snapshot
Short-Termism in Publicly Listed Companies and Corporate Governance
inferred← citeshttps://doi.org/10.26650/annales.2021.70.1056openalex-snapshot
Short-Termism in Publicly Listed Companies and Corporate Governance
inferred← citeshttps://doi.org/10.3982/ecta15420openalex-snapshot
The Macro Impact of Short‐Termism
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