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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
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Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
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The effects of earnings guidance on investors' perceptions of firm credibility in a two-firm setting
Maletta, Mario J.; Zhang, Yue - In: The journal of behavioral finance : a publication of … 15 (2014) 4, pp. 277-286
Persistent link: https://www.econbiz.de/10011303203
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Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
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Causes and consequences of disaggregating earnings guidance
Lansford, Benjamin; Lev, Baruch; Tucker, Jennifer Wu - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 26-54
Persistent link: https://www.econbiz.de/10009729514
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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
This study investigates the effect of a security regulation that occurs concomitantly with International Financial Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of this regulation, we use a treatment (i.e., Italy) and a...
Persistent link: https://www.econbiz.de/10012903286
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Information Content of Earnings Management : Evidence from Managing Earnings to Exceed Thresholds
Xue, Yanfeng - 2004
This paper examines whether managers signal firms' future performance by managing earnings to exceed thresholds. Because managers' reporting discretion is bounded by the accounting regulations, managing earnings to exceed the current period's thresholds reduces future earnings, making future...
Persistent link: https://www.econbiz.de/10014070079