Earnings management and institutional investor trading prior to earnings announcements
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DOI: 10.1108/cfri-01-2018-0010
Abstract: Purpose The purpose of this paper is to investigate if earnings management affects the trades of different investors prior to earnings announcements. Design/methodology/approach Using a unique account-level trading data set from the Chinese stock market,… read more here.
Keywords: earnings announcements; management; trading; earnings management ... See more keywords