Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*
2012; Wiley; Volume: 30; Issue: 2 Linguagem: Inglês
10.1111/j.1911-3846.2012.01161.x
ISSN1911-3846
AutoresNilabhra Bhattacharya, Hemang Desai, Kumar Venkataraman,
Tópico(s)Financial Reporting and Valuation Research
ResumoContemporary Accounting ResearchVolume 30, Issue 2 p. 482-516 Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs* Nilabhra Bhattacharya, Nilabhra Bhattacharya Southern Methodist UniversitySearch for more papers by this authorHemang Desai, Hemang Desai Southern Methodist UniversitySearch for more papers by this authorKumar Venkataraman, Kumar Venkataraman Southern Methodist UniversitySearch for more papers by this author Nilabhra Bhattacharya, Nilabhra Bhattacharya Southern Methodist UniversitySearch for more papers by this authorHemang Desai, Hemang Desai Southern Methodist UniversitySearch for more papers by this authorKumar Venkataraman, Kumar Venkataraman Southern Methodist UniversitySearch for more papers by this author First published: 03 February 2012 https://doi.org/10.1111/j.1911-3846.2012.01161.xCitations: 190 † Accepted by Shivaram Rajgopal. We thank two anonymous reviewers, Linda Bamber, Christine Botosan, Ted Christensen, Asher Curtis, Jay Coughenour, Thomas Lys, Shamin Mashruwala, Rick Mendenhall, Per Olsson, Shiva Rajgopal, Eddie Riedl, Katherine Schipper, Greg Sommers, Rex Thompson, Ram Venkataraman, and participants at Duke University, Melbourne Business School, Michigan State University, Texas Christian University, the 2008 American Accounting Association annual meetings, the 2008 Mid-Atlantic Research Conference in Finance, and the 2008 Accounting Research Conference at the Indian School of Business for many helpful suggestions. We thank Frank Ecker for making the data on the accruals factor available on his website. Animesh Dwivedi, Machiko Hollifield, Teza Mukkavilli and Bao Nguyen have provided valuable research assistance. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Affleck-Graves, J., C. M. Callahan, and N. Chipalkatti. 2002. Earnings predictability, information asymmetry and market liquidity. Journal of Accounting Research 40 (3): 561–83. 10.1111/1475-679X.00062 Web of Science®Google Scholar Akins, B., J. Ng, and R. Verdi. 2012. Investor competition over information and pricing of information asymmetry. The Accounting Review 87 (1): 35–58. 10.2308/accr-10157 Web of Science®Google Scholar Amihud, Y., and H. 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