Financial reporting quality and idiosyncratic return volatility

By Shivaram Rajgopal, Mohan Venkatachalam. 2011

487 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/68e32ab69c2b6c0e49d32389c1a453b54e9d166a

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In Accounting

1. Shivaram Rajgopal
2. Changling Chen
3. Ranjini Jha
4. A. Huang
5. Jens Hagendorff
6. Mohan Venkatachalam
7. Bin Li
8. Angelica Gonzalez

In Finance

1. Changling Chen
2. Ranjini Jha
3. A. Huang
4. Jens Hagendorff
5. Mohan Venkatachalam
6. Shivaram Rajgopal
7. Bin Li
8. Angelica Gonzalez

Citations in the corpus

• Is Tax Avoidance Related to Firm Risk (2017, background): “We include financial leverage to control for the additional risk imposed by financial distress and capital constraints (Rajgopal and Venkatachalam 2011).”
• Independent Director Reputation Incentives and Stock Price Informativeness (2017, background): “3 Specifically, previous studies have examined the effects on price informativeness linked to analyst coverage (Chan and Hameed, 2006), cross-listings (Fernandez and Ferreira, 2008), disclosure rules (Bushman, Piotroski, and Smith, 2004; Rajgopal and Venkatachalam, 2011), press freedom (Kim et al.”
• Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion (2012, methodology): “In addition, Rajgopal and Venkatachalam (2011) and Bartram, Brown, and Stulz (2011) directly examine the relation between idiosyncratic return volatility and corporate-disclosure or earnings quality, and find a negative association between the two.”
• Determinants and Economic Consequences of Non-financial Disclosure Quality (2016, unknown): “To measure a firm’s financial disclosure quality, we follow prior literature (Rajgopal & Venkatachalam, 2011) and use the squared term of a firm’s discretionary accruals.”
• Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs*: Earnings Quality and Information Asymmetry (2013, unknown): “This is because Rajgopal and Venkatachalam (2011) show that poor earnings quality is associated with return volatility.”
• Internal Control Over Financial Reporting and Managerial Rent Extraction: Evidence from the Profitability of Insider Trading (2013, unknown): “(Rajgopal and Venkatachalam 2011; Bhattacharya et al. 2012).”
• R2 and Idiosyncratic Risk are not Interchangeable (2014, background): “The 3) in Rajgopal and Venkatachalam (2011). where VAR represents relative volatility ( U ), idiosyncratic volatility (ln[ r e 2 ]), beta (ln[ b 2 ]), and market return volatility (ln[ r rm 2 ]).”