Descriptive statistics of 10,695 observations over 1996–2008
The relation between absolute (or signed) abnormal accruals and institutional investors.
The relation between absolute abnormal accruals and institutional investors, partitioned on market-to-book ratio and R&D expenditures.
Descriptive statistics of 1,203 stock-for-stock takeovers of US companies announced during 19962007.
relation between absolute abnormal accruals and institutional investors, one quarter prior to stock-for-stock takeover announcements
Descriptive statistics for 3,924 stock splits over 1996–2007.
The relation between absolute abnormal accruals and institutional investors, one quarter prior to stock splits.
Descriptive statistics for 137 AAER firm-years and 8,589 industry-year matched non-AAER firm-years.
Probit regression analysis for 137 fraud firm-years and 8,589 industry-year matched non-fraud firm-years.