information provided by the latter irreplaceable render its use for diagnostic approaches financial foundation. An efficient … information system can provide relevant indicators to users based on accurate and real information and financial analysis results … information it produces, into analysts’ work. The used research method is the bibliographic one, being studied timely books and …

We study firms' voluntary disclosures in a world of potential information leaks. We find that managers adapt their … merely expose the manager's information endowment and impedes disclosure if leaks in addition uncover the content of the … manager's information. We identify a non-monotonic effect on voluntary disclosure if the scope of information leakage is …

's disclosure policy and information environment. Having less information spillover from other public firms may present an … information deficiency if it is not compensated by other components of the information environment. Consistent with firms … attempting to mitigate the information deficiency through strengthening their tacit commitment to continued disclosure, I find …

We show that private firms that go public in the U.S. create positive information externalities for their already …-listed peers: their IPO filings improve their peers’ trading liquidity directly, by reducing information asymmetry, and indirectly …, by crowding in both voluntary disclosure and analyst information production at peer firms. Positive information …

volatility spread – around significant information events such as earnings announcements and unscheduled corporate announcements …. They conclude that option traders have an information advantage over equity traders prior to a variety of information … presentation, including the distinction between information processing and information acquisition; the volatility measures used by …

This paper addresses the question, what metrics should be used for performance evaluationand in particular how they …

This study examines analyst information intermediary roles using a textual analysis of analyst reports and corporate …. In addition, we find that investors place a greater value on new information in analyst reports when managers face … greater incentives to withhold value-relevant information. Analyst interpretation is particularly valuable when the processing …

This paper is designed to explore the nature of information system development in small and medium sized enterprises …

In the last few decades, the problem of voluntary disclosure of financial or non-financial information has been, in the … attention of specialists, given the fact that information assimetry, as explained by the agency theory, has become an important … market investments. The performance of company, estimated by using the EVA, MVA, VA indicators, are directly linked with the …