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Market reaction to delisting announcements in frontier markets : evidence from the Vietnam stock market
Loc Dong Truong; Friday, H. S.; Tran My Ngo - In: Risks : open access journal 11 (2023) 11, pp. 1-14
This paper aims to measure the effects of delisting on stock returns for the Vietnam stock market. This study employs a … study methodology, the empirical findings confirm that the delisting has negative effects on stock returns in the Vietnam … declines during three trading days following the announcement of delisting. Moreover, it is found that the differences in …
Persistent link: https://www.econbiz.de/10014436629
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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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Comparing Non-GAAP EPS in Earnings Announcements and Proxy Statements
Black, Dirk E. - 2020
We compare non-GAAP EPS in annual earnings announcements and proxy statements using hand-collected data from SEC filings. We find that proxies for capital market incentives (contracting incentives) are more highly associated with disclosure of non-GAAP EPS in annual earnings announcements (proxy...
Persistent link: https://www.econbiz.de/10012856894
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Media News and Earnings Management Prior to Equity Offerings
Chahine, Salim - 2016
We examine whether media news reflect the extent to which issuing firms manage their earnings prior to their equity carve-outs (ECOs). We posit that managers will strategically respond to media requests prior to their equity offerings in order to signal their type and differentiate themselves...
Persistent link: https://www.econbiz.de/10013003644
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Analyst Coverage and Real Earnings Management : Quasi-Experimental Evidence
Irani, Rustom M. - 2016
We study how securities analysts influence managers' use of different types of earnings management. To isolate causality, we employ a quasi-experiment that exploits exogenous reductions in analyst following resulting from brokerage house mergers. We find that managers respond to the coverage...
Persistent link: https://www.econbiz.de/10013005621
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Market response to stock exchange listing deficiency notices : evidence from Nasdaq
Guragai, Binod - In: Advances in accounting : a research annual 59 (2022), pp. 1-13
Persistent link: https://www.econbiz.de/10014519412
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Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? : eine empirische Untersuchung am deutschen Kapitalmarkt
Daske, Holger; Bassemir, Moritz; Fischer, Felix F. - 2009
wird. -- Squeeze-Out ; Abfindungsspekulation ; Kursbeeinflussung ; Mehrheitsaktionär ; Informationspolitik ; Bilanzpolitik …
Persistent link: https://www.econbiz.de/10003838445
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Opportunistic stock repurchases for owner-manager control : evidence from the Korean Stock Market
Kim, Kyung Soon; Chung, Chune Young; Lee, Jin Hwon; … - In: Asia-Pacific journal of financial studies 45 (2016) 2, pp. 309-335
Persistent link: https://www.econbiz.de/10011550749
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Earnings management and the stock market response to the Sarbanes-Oxley Act based on a measure of competitive strategy
Hunsader, Kenneth J.; Pennywell, Gwendolyn - In: Review of accounting & finance 10 (2011) 4, pp. 368-384
Persistent link: https://www.econbiz.de/10009560180
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Stock market reactions to R&D cuts used to manage earnings
Li, Zhaochu; Lytvynenko, Iryna P.; Philippoff, Karl S. - In: International review of financial analysis 77 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012805851