Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Pureum Kim, Pier Luigi Marchini, Gianfranco Siciliano
| Year of publication: |
2019
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|---|---|
| Authors: | Kim, Pureum ; Marchini, Pier Luigi ; Siciliano, Gianfranco |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 54.2019, 2, p. 1950005-1-1950005-36
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| Subject: | IFRS | security regulation | information content | earnings announcement | Informationswert | Information value | Ankündigungseffekt | Announcement effect | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Italien | Italy | Gewinnermittlung | Profit determination | Börsenkurs | Share price | Gewinnprognose | Earnings announcement | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S1094406019500057 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012108735