Pre-disclosure information and institutionalownership: A cross-sectional examination of market revaluationduring earnings announcement periods. The Accounting Review73(1): 119?129.Fama, E. F., and K. R. French?®2000?®Forecasting profitability andearnings
El-GazzarPre-disclosure information and institutionalownership: A cross-sectional examination of market revaluationduring earnings announcement periods. The Accounting Review73(1): 119?129.Fama[1998]
Ownership structure and earningsinformativeness evidence from Korea
Audit quality and the pricing of discretionary accrual.Auditing 22: 109126.La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999(a). Corporategovernance in the Asian financial crisis. Journal of Finance 54:471518.La Porta, R., F. Lopez-de-Silanes, and A. Shleifer. 1999(b). Corporateownership around the world. Journal of Finance 54: 471517.La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 1999(c).The quality of government
KrishnanAudit quality and the pricing of discretionary accrual.Auditing 22: 109126.La Porta[2003]
Audit firm size,public ownership, and firms¡? discretionary accruals management