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Post-apocalyptic : the real consequences of activist short-selling

Wong, Yu Ting Forester; Zhao, Wuyang - 2017

This paper examines the real effects of a recent phenomenon commonly referred to as “activist short-selling,” where short-sellers publicly talk down stocks to benefit their short positions. First, we show that after firms are targeted by activist short-sellers, their investing, financing,...

Persistent link: https://www.econbiz.de/10011646438

Investor reaction to strategic emphasis on earnings numbers : an empirical study

Sadique, M. Shibley; Rahman, M. Arifur - In: Contemporary economics 7 (2013) 3, pp. 51-64

return volatility. Further, our results do not support the argument that a larger investor response to Street earnings might …

Persistent link: https://www.econbiz.de/10010228506

Investing in managerial honesty

Gibson, Rajna; Sohn, Matthias; Tanner, Carmen; Wagner, … - 2017

This paper studies how investors infer CEO commitment to honesty from earnings management and how these perceptions – in conjunction with investors’ own social and moral preferences – shape their investment choices. We conduct two laboratory experiments simulating investment choices. Our...

Persistent link: https://www.econbiz.de/10011626498

Private company finance and financial reporting

Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017

This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...

Persistent link: https://www.econbiz.de/10011646298

The asset-backing risk of stablecoin trading : the case of Tether

Jorcano Fernández, Francisco Javier; Echarte … - In: Economics and business review 10 (2024) 1, pp. 57-80

Persistent link: https://www.econbiz.de/10015080141

Financial reporting and book-tax conformity : a review of the issues

Menicacci, Luca - In: Financial reporting : journal of financial communication (2022) 1, pp. 41-77

Persistent link: https://www.econbiz.de/10013326302

Product market competition and option prices

Morellec, Erwan; Zhdanov, Alexei - 2017

volatility, generating a negative volatility skew in option prices. Using a large sample of U.S. equity options, we provide …

Persistent link: https://www.econbiz.de/10011626663

Earning volatility, capital structure decisions and financial distress by SEM

Ghasemzadeh, Morteza; Heydari, Mehdi; Mansourfar, Gholamreza - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 9, pp. 2632-2650

Persistent link: https://www.econbiz.de/10012549936

Are IFRS-based and US GAAP-based accounting amounts comparable?

Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - 2011 - Last rev.: August 20, 2011

This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those … resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability … with US firms when IFRS firms apply IFRS than when they applied domestic standards. Comparability is greater for firms that …

Persistent link: https://www.econbiz.de/10009506683

Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

Persistent link: https://www.econbiz.de/10010250808