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This study examines the relation between investor attention and stock mispricing of accruals in U.S. firms using the Limited Investor Attention Model of Hirshleifer and Teoh ([Hirshleifer, D., 2003]). Consistent with the model's hypothesis that investor attention reduces stock mispricing of accruals, I document three key findings. First, I find a significant and negative correlation between stock...
This study examines the determinants of earnings management in an international setting using the limited investor attention model of Hirshleifer and Teoh ([Hirshleifer, D., 2003]). The model predicts that investor attention reduces earnings management. I use analyst following, institutional ownership, and Big N auditor choice to proxy for investor attention. I have four key findings. First, I document...
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