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The effects of CSR report mandatory policy on analyst forecasts : evidence from Taiwan
Tseng, Tzu-Yun; Shih, Niensu - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-17
The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical...
Persistent link: https://www.econbiz.de/10013273622
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How informative are earnings forecasts?
Bruijn, Bert de; Franses, Philip Hans - In: Journal of risk and financial management : JRFM 11 (2018) 3, pp. 1-20
We constructed forecasts of earnings forecasts using data on 406 firms and forecasts made by 5419 individuals with on average 25 forecasts per individual. We verified previously found predictors, which are the average of the most recent available forecast for each forecaster and the difference...
Persistent link: https://www.econbiz.de/10011895745
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Empirically investigating the disclosure of nonfinancial information : a content study on corporations listed in the Saudi capital market
Alshiban, Reem Fraih; Al-Adeem, Khalid Rasheed - In: Journal of risk and financial management : JRFM 15 (2022) 6, pp. 1-23
This study empirically assesses the disclosure of nonfinancial information in corporate reporting. In examining the …
Persistent link: https://www.econbiz.de/10013273608
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Influence of senior executives characteristics on corporate environmental disclosures : a bibliometric analysis
Arslan, Hafiz Muhammad; Ye, Chengang; Bilal; Siddique, … - In: Journal of risk and financial management : JRFM 15 (2022) 3, pp. 1-21
This study aims to synthesize the literature on the top management team (TMT) characteristics influence on environmental disclosures of public organizations and identify recent trends, key themes, influential journals, and authors. Our study recruited 88 research articles on the relationship of...
Persistent link: https://www.econbiz.de/10013164994
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The impact of CEO duality and financial performance on CSR disclosure : empirical evidence from state-owned enterprises in China
Voinea, Cosmina Lelia; Rauf, Fawad; Naveed, Khwaja; … - In: Journal of risk and financial management : JRFM 15 (2022) 1, pp. 1-17
This paper studies the effects of a firm’s financial performance (FP) and chief executive officer’s (CEO) duality on the quality of corporate social responsibility (CSR) disclosure in the context of state-owned enterprises (SOEs) among Chinese A-share-registered companies. The results depict...
Persistent link: https://www.econbiz.de/10012814188
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The unusual trading volume and earnings surprises in China’s market
Chong, Terence Tai-Leung; Wu, Yueer; Su, Jue - In: Journal of risk and financial management : JRFM 13 (2020) 10/244, pp. 1-17
This study examines the empirical relationship between unusual trading volume and earnings surprises in China´s A-share market. We provide evidence that an unusually low trading volume can signify negative information about firm fundamentals. Moreover, unusual trading volumes could predict...
Persistent link: https://www.econbiz.de/10012387154
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ESG disclosures and stock price crash risk
Murata, Rio; Hamori, Shigeyuki - In: Journal of risk and financial management : JRFM 14 (2021) 2/70, pp. 1-20
In this study, we investigate the relationship between environmental, social, and governance (ESG) disclosures and stock price crash risk. A stock price crash is a dreadful event for market participants. Thus, exploring stock price crash determinants is helpful for investment decisions and risk...
Persistent link: https://www.econbiz.de/10012484063
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What information in financial statements could be used to predict the risk of equity investment?
Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 8, pp. 1-24
) and abnormal changes in profit margins (ABPM) to measure the uncertainty embedded in the accounting earnings. I measure … ABG (ABPM) as the difference between the current value of sales growth rate (profit margin) and its benchmark, a weighted … value of the three preceding years’ sales growth rate (profit margin). Then, I quantify whether and to what extent the news …
Persistent link: https://www.econbiz.de/10012626688
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Analyst forecasts during the COVID-19 pandemic : evidence from REITs
Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-23
The COVID-19 pandemic disrupts capital markets and confuses decision makers. This event represents an opportunity to better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs) in the United States, since REITs are relatively...
Persistent link: https://www.econbiz.de/10012628786
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Audit committee diversity, analysts' forecast accuracy and earnings management : evidence from Malaysia
Marziana Madah Marzuki - In: Journal of risk and financial management : JRFM 15 (2022) 4, pp. 1-27
evidence on the effect of audit committee ethnicity on financial reporting quality in the multiracial country of Malaysia. …
Persistent link: https://www.econbiz.de/10013273021