Intangible assets and analysts’ overreaction and underreaction to earnings information : empirical evidence from saudi arabia
Year of publication: |
2024
|
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Authors: | Elkemali, Taoufik |
Published in: |
Risks : open access journal. - Basel : MDPI, ISSN 2227-9091, ZDB-ID 2704357-5. - Vol. 12.2024, 4, Art.-No. 63, p. 1-16
|
Subject: | cognitive biases | earnings announcement | intangible assets | overreaction | prior-year earnings change | prior-year forecast error | underreaction | Ankündigungseffekt | Announcement effect | Immaterielle Werte | Intangible assets | Gewinn | Profit | Börsenkurs | Share price | Gewinnprognose | Earnings announcement | Kapitaleinkommen | Capital income | Finanzanalyse | Financial analysis | Saudi-Arabien | Saudi Arabia | Anlageverhalten | Behavioural finance | Schätzung | Estimation | Systematischer Fehler | Bias | Prognose | Forecast |
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