{"id":"https://openalex.org/W2083175981","doi":"https://doi.org/10.2308/acch.2003.17.s-1.49","title":"Earnings Quality and Short Sellers","display_name":"Earnings Quality and Short Sellers","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W2083175981","doi":"https://doi.org/10.2308/acch.2003.17.s-1.49","mag":"2083175981"},"language":"en","primary_location":{"id":"doi:10.2308/acch.2003.17.s-1.49","doi":"https://doi.org/10.2308/acch.2003.17.s-1.49","is_oa":false,"landing_page_url":"https://doi.org/10.2308/acch.2003.17.s-1.49","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=410382","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002568203","display_name":"Scott Anthony Richardson","orcid":"https://orcid.org/0000-0003-4223-0202","observed_orcids":["https://orcid.org/0000-0003-4223-0202"]},"institutions":[{"id":"https://openalex.org/I61544103","display_name":"London Business School","ror":"https://ror.org/001c2sn75","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I61544103"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Scott Richardson","raw_affiliation_strings":["London Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"London Business School","institution_ids":["https://openalex.org/I61544103"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5002568203"],"corresponding_institution_ids":["https://openalex.org/I61544103"],"apc_list":null,"apc_paid":null,"fwci":39.1059,"has_fulltext":false,"cited_by_count":148,"citation_normalized_percentile":{"value":0.99490398,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":99},"biblio":{"volume":"17","issue":"s-1","first_page":"49","last_page":"61"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.850600004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.850600004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.1420000046491623,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/short-selling","display_name":"short selling","score":0.9779999852180481},{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.9480000138282776},{"id":"https://openalex.org/keywords/earnings-predictability","display_name":"earnings predictability","score":0.621999979019165},{"id":"https://openalex.org/keywords/future-returns","display_name":"future returns","score":0.5199999809265137},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.4480000138282776}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8311988711357117},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.7658522129058838},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6927749514579773},{"id":"https://openalex.org/C166819830","wikidata":"https://www.wikidata.org/wiki/Q2025903","display_name":"Operating cash flow","level":3,"score":0.6673896908760071},{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.6585375666618347},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6169013381004333},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4840240180492401},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.46377626061439514},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4506698250770569},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.42813533544540405},{"id":"https://openalex.org/C170974965","wikidata":"https://www.wikidata.org/wiki/Q720862","display_name":"Earnings before interest and taxes","level":2,"score":0.4180355370044708},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3414323925971985},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3042774200439453},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/acch.2003.17.s-1.49","doi":"https://doi.org/10.2308/acch.2003.17.s-1.49","is_oa":false,"landing_page_url":"https://doi.org/10.2308/acch.2003.17.s-1.49","pdf_url":null,"source":{"id":"https://openalex.org/S181356434","display_name":"Accounting Horizons","issn_l":"0888-7993","issn":["0888-7993","1558-7975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Horizons","raw_type":"journal-article"},{"id":"mag:2083175981","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=410382","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:2083175981","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=410382","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W2057190074","https://openalex.org/W2058670446","https://openalex.org/W2075389364","https://openalex.org/W2076947889","https://openalex.org/W2112159226","https://openalex.org/W2113566740","https://openalex.org/W2150201047","https://openalex.org/W3122337955","https://openalex.org/W3123895924","https://openalex.org/W3124176564"],"related_works":["https://openalex.org/W1705666691","https://openalex.org/W116479066","https://openalex.org/W4402676707","https://openalex.org/W3121394919","https://openalex.org/W7118165365","https://openalex.org/W1729638431","https://openalex.org/W7098520394","https://openalex.org/W3124702873","https://openalex.org/W2097693053","https://openalex.org/W2150226449"],"abstract_inverted_index":{"A":[0],"key":[1],"measure":[2],"of":[3,9,80,98],"earnings":[4,39],"quality":[5],"is":[6,66],"the":[7,72,96],"deviation":[8],"net":[10,29],"income":[11,30],"from":[12,71,84],"operating":[13,32],"cash":[14,33],"flows.":[15],"Sloan":[16],"(1996)":[17],"finds":[18],"that":[19,91],"firms":[20,83],"with":[21,60],"high":[22,61],"accruals":[23],"(or":[24],"a":[25,36,64,78],"large":[26],"gap":[27],"between":[28],"and":[31],"flow)":[34],"experience":[35],"decline":[37],"in":[38,46,101],"performance":[40],"not":[41,88],"anticipated":[42],"by":[43],"investors,":[44],"resulting":[45],"predictable":[47,73],"future":[48,75],"returns.":[49,76],"In":[50],"this":[51],"paper,":[52],"I":[53,86],"examine":[54],"whether":[55],"investors":[56],"short":[57,92],"sell":[58],"securities":[59],"accruals.":[62,102],"Such":[63],"strategy":[65],"able":[67],"to":[68],"directly":[69],"profit":[70],"lower":[74],"Using":[77],"sample":[79],"U.S":[81],"traded":[82],"1990-1998,":[85],"do":[87],"find":[89],"evidence":[90],"sellers":[93],"trade":[94],"on":[95],"basis":[97],"information":[99],"contained":[100]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":8},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":7}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
