trading behavior of foreign and domestic investors during the post-announcement periods of scheduled earnings and unscheduled … non-earnings announcements. Findings – The results show that the post-announcement drift exists for both types of news … various types of news announcements. Design/methodology/approach – Using Finnish share ownership data, the authors examine the …

markets anticipated monetary policy decisions equally well under this new disclosure regime than before, but arrived at their … implications of macroeconomic data releases. Taken together, these findings suggest that the Fed's new disclosure practice may …

investors. However, after controlling for the preceding management's internal control disclosure, the results show that the … univariate analysis. Findings – The initial results imply surprisingly that the material weakness disclosure is good news to … results show a significant change in volatility after the auditor's weakness disclosure. Research limitations …

Purpose – The purpose of this paper is to report the results of an investigation into individual investors' perceptions … paper investigates the perceptions of individual investors about corporate financial statements as a source of information … for individual investors' investment decisions and what specific information such investors would like firms to disclose …

companies but also companies were starting to request information on the SEE disclosure required by institutional investors … crucial user group, institutional investors. The research contributes to the SEE disclosure literature by revealing details of …) disclosure is being integrated into institutional investment. The aim is also to investigate the interplay between private and …

investors. Findings – The results indicate that participants perceived disclosure credibility to be significantly higher when … investor perceptions of disclosure credibility. Design/methodology/approach – The experiment involved a 2 × 2 design with … strategically and administratively to the CFO). The results reveal no significant differences in perceived disclosure credibility …

/methodology/approach – Explain the objectives of the Bill. Findings – The current government position is a continuing preference for disclosure on a … voluntary basis by firms but Clause 866 of the Bill leaves room for alternative action, shared a voluntary disclosure regime …

study is motivated by contemporary research that provides support for the hypothesis that investors have limited attention …. Prior studies have focused on how investors' limited attention has influenced their analysis of firm-specific financial data …. The studies have shown that investors may have limited attention and hence pay more attention to the more salient …

Purpose – The purpose of this paper is to investigate the various methods and techniques used by Greek investors (both … of stock market forecasting and stock valuation. The respondents consist of six different groups of investors, drawn from … companies, listed companies, brokers and individual investors (ININ). Findings – The results indicate that ININ rely more on …