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 examine whether rational investor responses to information uncertainty explain properties of and returns to … accounting-based trading anomalies. We proxy for information uncertainty with two measures of earnings quality: the standard … performance-adjusted abnormal accruals from a modified Jones (1991) model. Over 1982-2001, we find that accounting-based trading …

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

We analyze the reliability of voluntary disclosures of financial information, focusing on widely-employed publicly … available hedge fund databases. Tracking changes to statements of historical performance recorded at different points in time … performance histories significantly and predictably underperform those that have never revised, suggesting that unreliable …

. Typically, policies to limit or contain informational contagion place too much emphasis on disclosed explicit information search …

We consider the effect of asymmetric information on price formation process in a financial market where private … information is held by a market maker. A Byesian game is proposed in which there is price competition between two market makers … with two different information partition. …

This paper explores environments in which either the revelation or diffusion of information, or its incorporation into …

in credit relationships. Investors are heterogenous since they do not possess identical firm-specific information. We …