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Persistent link: https://www.econbiz.de/10009159254
PurposeThis study aims to examine whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance.Design/methodology/approachConsidering the lower likelihood of earnings management conducted by CSR-conscious firms, and the...
Persistent link: https://www.econbiz.de/10014359197
In contrast to the trend of research investigating why firms decide to release earnings forecasts to pre-empt any expected change in earnings, our study investigates how firms manage their earnings forecast strategy once they have decided to release earnings forecasts. Using a sample of 350...
Persistent link: https://www.econbiz.de/10013107302
We examine the influence of three external corporate governance mechanisms - continuous disclosure regulatory reform, analyst following and ownership concentration and one internal corporate governance mechanism - board structure, on the likelihood, frequency, horizon, precision and accuracy of...
Persistent link: https://www.econbiz.de/10013108536
We examine the contemporaneous and delayed market reaction to earnings announcements in a market setting characterised by strong disclosure regulation and enforcement. We evaluate the information content of four benchmarks of earnings announcement news: earnings in the previous year, analysts’...
Persistent link: https://www.econbiz.de/10014238492