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• W1966586504 abstract "We investigate the relation between the transparency of financial statements and the distribution of stock returns. Using earnings management as a measure of opacity, we find that opacity is associated with higher R2s, indicating less revelation of firm-specific information. Moreover, opaque firms are more prone to stock price crashes, consistent with the prediction of the Jin and Myers [2006. R2 around the world: new theory and new tests. Journal of Financial Economics 79, 257–292] model. However, these relations seem to have dissipated since the passage of the Sarbanes-Oxley Act, suggesting that earnings management has decreased or that firms can hide less information in the new regulatory environment." @default.
• W1966586504 created "2016-06-24" @default.
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• W1966586504 date "2009-10-01" @default.
• W1966586504 modified "2023-10-14" @default.
• W1966586504 title "Opaque financial reports, R2, and crash risk☆" @default.
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• W1966586504 doi "https://doi.org/10.1016/j.jfineco.2008.10.003" @default.
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