Showing 1 - 10 of 1,050
Purpose – The aim of this paper is to investigate the effect of management earnings forecasts on the level of information asymmetry around subsequent earnings announcement. Design/methodology/approach – Employing the adverse selection cost method suggested by George et al., the paper...
Persistent link: https://www.econbiz.de/10005081400
Purpose – The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms. Design/methodology/approach – The paper uses...
Persistent link: https://www.econbiz.de/10009350118
analytically-based assessment of credibility of management forecast disclosure in market and regulated settings. While credibility … credibility. Overall results suggest that the usefulness of managerial forecast disclosure should not be overestimated, as neither … forecast credibility. Key findings imply that ex ante approaches, including audit and tort liability in general, as well as …
Persistent link: https://www.econbiz.de/10005543999
analytically-based assessment of credibility of management forecast disclosure in market and regulated settings. While credibility … credibility. Overall results suggest that the usefulness of managerial forecast disclosure should not be overestimated, as neither … forecast credibility. Key findings imply that ex ante approaches, including audit and tort liability in general, as well as …
Persistent link: https://www.econbiz.de/10008580364
companies' biodiversity disclosure. Design/methodology/approach – This study applies a mixed methods approach to the examination … of the quantity and location of biodiversity disclosure. The research focuses on a study of corporate websites and … intentions behind biodiversity disclosure. Findings – The findings of this study show that few of the companies studied have a …
Persistent link: https://www.econbiz.de/10010685407
Persistent link: https://www.econbiz.de/10010558011
, information disclosure and trust regarding nuclear policy and industry are investigated among Chinese citizens living close to … alternative information sources explains this trust. As overall trust and credibility in China's governmental authorities is … strategy for public involvement and information disclosure in nuclear power development in the post-Fukushima era. …
Persistent link: https://www.econbiz.de/10010666008
Credibility deficiency of food enterprises is a major threat for food security in China. Analysis of causes for the … credibility deficiency of Chinese food enterprises, and construction of an effective quality security and credibility mechanism …
Persistent link: https://www.econbiz.de/10011095868
This paper examines the market reaction to Toronto Stock Exchange (TSX) stock repurchase announcements. The findings indicate that TSX stock repurchase announcements result in a significant market reaction and provide mixed support for the TSX requirements to disclose the reason(s) for a stock...
Persistent link: https://www.econbiz.de/10011267745
absence of preannouncements. Moreover, the real actions of both firms are single-peaked functions of their credibility. In a …
Persistent link: https://www.econbiz.de/10010681826