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Keywords: trading volume
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Journal Articles
Accounting Horizons (2024) 38 (3): 13–34.
Published: 01 September 2024
...Xin Dai; Zheng Qiao; Chongwu Xia SYNOPSIS This study examines how options trading plays a unique role in curbing firms’ earnings management. We find that options trading volume deters managers’ earnings manipulations, and the effect can be explained by unique characteristics of the options markets...
Journal Articles
Accounting Horizons (2019) 33 (2): 59–73.
Published: 01 June 2019
... proxy for differential interpretations using abnormal trading volume unrelated to returns and analyst forecast jumbling. Our results show that low earnings quality is associated with more differential interpretations of earnings announcements measures. We are grateful to Carol A. Marquardt (editor...