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Managerial Ownership and Financial Analysts’ Information Environment
Han, Sam - 2013
Despite the importance of sell-side financial analysts as information intermediaries in the capital market, little is …
Persistent link: https://www.econbiz.de/10013081711
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Managerial Ownership and Firms' Information Environment
Han, Sam - 2020
We examine the relation between managerial stock ownership and the firm's information environment. We focus on three dimensions of the information environment: total, public, and private information precisions (Barron, Kim, Lim and Stevens 1998). Our results suggest that firms' total and public...
Persistent link: https://www.econbiz.de/10012705801
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Determinants of Signaling by Banks Through Loan Loss Provisions
Kanagaretnam, Kiridaran (Giri) - 2004
This study investigates whether bank managers use their discretion in estimating loan loss provisions to convey information about their banks' future prospects. Bank managers' propensities to signal their private information vary cross-sectionally because they face different conditions and have...
Persistent link: https://www.econbiz.de/10012738997
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Determinants of Signaling by Banks through Loan Loss Provisions
Kanagaretnam, Kiridaran (Giri) - 2004
This study investigates whether bank managers use their discretion in estimating loan loss provisions to convey information about their banks' future prospects. Bank managers' propensities to signal their private information vary cross-sectionally because they face different conditions and have...
Persistent link: https://www.econbiz.de/10012785606
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Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities
Chung, Sung Gon - 2017
returns suggests that these gains are eventually not realizable or that the market has overreacted to the initial recognition … liability gains and losses by providing direct empirical evidence that such gains and losses are priced by the stock market but …
Persistent link: https://www.econbiz.de/10012955163
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Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act
Lobo, Gerald J. - 2010
We examine the effect of the Sarbanes-Oxley Act (SOX) on the extent of aggressive/conservative reporting behavior of public companies. SOX imposes considerably greater potential penalties on CEO/CFOs who engage in financial wrongdoing; therefore, risk averse managers are likely to report lower...
Persistent link: https://www.econbiz.de/10012758011
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Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?
Kanagaretnam, Kiridaran (Giri) - 2010
We examine the relationship between the quality of corporate governance and information asymmetry in the equity market … around quarterly earnings announcements. We use the change in market liquidity (i.e., bid-ask spreads and depths) around the … variables we examine. We then use ordinary least squares and two-stage least squares to estimate the relations between market …
Persistent link: https://www.econbiz.de/10012760305
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Effects of International Institutional Factors on Earnings Quality of Banks
Kanagaretnam, Kiridaran (Giri) - 2020
reduce the consumption of private control benefits by insiders and afford outside investors greater protection. Using a …
Persistent link: https://www.econbiz.de/10012856886
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Effects of National Culture on Earnings Quality of Banks
Kanagaretnam, Kiridaran (Giri) - 2020
We examine the relation between four dimensions of national culture and earnings quality of banks using a sample of banks from 39 countries. We conduct our analyses over two sample periods, one spanning the pre-financial crisis (i.e., the period 1993-2006) and the other spanning the financial...
Persistent link: https://www.econbiz.de/10012857490
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Power Needs Knowledge : CEO Background and Goodwill Impairment
Chen, Chao; Gu, Junjian; Lobo, Gerald J. - 2021
We investigate the moderate effect of the CEO knowledge-based background on goodwill impairment and abnormal return, and its direct effect on the likelihood of goodwill impairment announcement. We apply the educational background, financial background, and overseas background to represent the...
Persistent link: https://www.econbiz.de/10013234741