Does the Pricing of Financial Reporting Quality Change Around Dividend Changes

By Shuping Chen, Terry Shevlin, Y. H. Tong. 2007

112 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/34c7b0865f3d414e49ca3aef30c4ffa828ff78de

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Citations in the corpus

Is Accruals Quality a Priced Risk Factor (2008, unknown): “…and O’Hara (2004) model, the information effect is 1 Similarly, tests in recent empirical papers that build on or follow the method in FLOS (e.g., Chen, Shevlin, and Tong, 2007, and Ecker, Francis, Kim, Olsson, and Schipper, 2006) also do not test the hypothesis that a candidate variable is a…”
Accounting Quality, Stock Price Delay and Future Stock Returns (2013, unknown): “For example, Diamond and Verrecchia (1991), Easley and O " Hara (2004), Francis et al. (2005), Aboody et al. (2005), Chen et al. (2007) and Ogneva (2008) lead us to expect a relation between accounting-associated delay and the cost of equity, while Hughes et al. (2007), Core et al. (2008) and…”
Innate and discretionary accruals quality and corporate governance (2010, unknown): “Several recent studies have adopted the DD model to measure the quality of earnings information (Francis et al., 2005; Biddle and Hilary, 2006; Ashbaugh-Skaife et al., 2006; Chen et al., 2007; Doyle et al., 2007; Srinidhi and Gul, 2007).”
Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010, unknown): “The first variant, FM-i, involves estimating firm- or portfolio-specific time-series regressions with inferences based on the cross-sectional distribution of coefficients, and is used extensively in the recent accounting literature (e.g., Bartov and Mohanram 2004; Francis et al. 2004 2005; Larcker a”
Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts? (2009, background): “Both earnings and cash flows are primitive accounting inputs for firm valuation (Francis et al. 2005; Chen et al. 2007 ), and analysts’ earnings forecasts are used by investors in evaluating firm performance, forming earnings expectations and setting stock prices (Brown 1993; Park and Stice 2000; G”
What do dividends tell us about earnings quality? (2009, unknown): “Table 1 also shows that, consistent with Fama and French (2001), the number of dividend payers has declined substantially since the late 1970s, from around twothirds of Compustat firms in the late 1970s to 20% in 2001 and 2002.”