Options trading and earnings management: Evidence from the penny pilot program
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DOI: 10.1016/j.jcorpfin.2022.102290
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Citations
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Cited by:
- Li, Keming, 2024. "Option trading and equity price efficiency," Journal of Corporate Finance, Elsevier, vol. 88(C).
- Fung, Scott & Loveland, Robert, 2024. "Option trading activity and capital reallocation efficiency: Evidence from corporate restructurings," Finance Research Letters, Elsevier, vol. 66(C).
- Hendijani Zadeh, Mohammad & Jalali, Zahra, 2024. "Do options trading activities affect underlying firms' asymmetric cost behavior?," Journal of Corporate Finance, Elsevier, vol. 88(C).
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More about this item
Keywords
Options market; Trading volume; Earnings management; Penny pilot program; Discretionary accruals; Restatements;All these keywords.
JEL classification:
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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