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<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>This paper examines the information content of the forward-looking statements (FLS) in the Management Discussion and Analysis section (MD&A) of 10-K and 10-Q filings using a Naïve Bayesian machine learning algorithm. I find that firms with better current performance, lower accruals,...
Persistent link: https://www.econbiz.de/10008670639
We investigate the use of a warrant-pricing approach to incorporate employee stock options (ESOs) into equity valuation and to account for the dilutive effect of ESOs in the valuation of option grants for financial reporting purposes. Our valuation approach accounts for the jointly determined...
Persistent link: https://www.econbiz.de/10005658660