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Does other information improve the usefulness of management earnings forecasts for analysts?
Blouin, Marie C. - In: Review of Accounting and Finance 11 (2012) 1, pp. 93-112
/implications – Results of this study may not extend to smaller firms or to firms that have disclosure policies of always including other …
Persistent link: https://www.econbiz.de/10014989635
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Determinants of management's preferences for an earnings threshold
Fang Li, Sherry - In: Review of Accounting and Finance 9 (2010) 1, pp. 33-49
Purpose – Previous research has provided mixed evidence on the relative importance of three earnings thresholds that managers seek to achieve: avoiding losses, avoiding earnings declines and avoiding negative earnings surprises. The purpose of this paper is to investigate whether...
Persistent link: https://www.econbiz.de/10014989592
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Audit tenure and earnings surprise management
Jennifer Ho, Li‐Chin; Liu, Chao‐Shin; Schaefer, Thomas - In: Review of Accounting and Finance 9 (2010) 2, pp. 116-138
Purpose – The purpose of this paper is to examine the relation between audit tenure and how clients manage the annual earnings surprise. Design/methodology/approach – A sample of 5,029 firm‐year observations from 1996 to 2003 were employed to examine whether audit tenure is negatively...
Persistent link: https://www.econbiz.de/10014989596
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Management earnings forecasts and adverse selection cost: good vs bad news forecast
Young Baek, H.; Kim, Dong‐Kyoon; Kim, Joung W. - In: International Journal of Accounting & Information Management 16 (2008) 1, pp. 62-73
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/10014759121
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The impact of audit quality on earnings predictability
Hussainey, Khaled - In: Managerial Auditing Journal 24 (2009) 4, pp. 340-351
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/10014929161
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Labor market penalties from past earnings restatements
Steven Flynn, R. - In: Management Research Review 33 (2010) 3, pp. 269-277
restatement penalties could help to enhance the credibility of currently reported earnings. Originality/value – The investigation …
Persistent link: https://www.econbiz.de/10014951984
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Does corporate disclosure policy change financial analysts' behaviour? Evidence from France
Lakhal, Faten - In: Journal of Accounting & Organizational Change 5 (2009) 3, pp. 344-361
corporate voluntary disclosures. Practical implications – The findings suggest that corporate disclosure policy is likely to …
Persistent link: https://www.econbiz.de/10014840321
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Do voluntary cash flow disclosures and forecasts matter to value of the firms?
Hoque, Monzurul; Rakow, KC - In: Managerial Finance 42 (2016) 1, pp. 3-12
see how firm forecast and disclosure policies affect firm value. Findings – The analysis demonstrates that disclosures and …
Persistent link: https://www.econbiz.de/10014941748
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Management earnings forecasts in a continuous disclosure environment
Chan, H.; Faff, R.; Ho, Y.K.; Ramsay, A. - In: Pacific Accounting Review 19 (2007) 1, pp. 5-30
Purpose – The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment … by increased disclosure of non‐routine management earnings forecasts. For routine forecasts, no significant increase in … forecast disclosure is observed. This result is consistent with Skinner as is the finding that the increased disclosure is only …
Persistent link: https://www.econbiz.de/10014968640
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Colouring the numbers – on the role of intellectual capital in financial reporting
Graaf, Johan - In: Journal of Intellectual Capital 14 (2013) 3, pp. 376-394
the study of an important disclosure, expanding research on IC disclosures beyond annual reports. Finally, it offers …
Persistent link: https://www.econbiz.de/10014875779