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Conservatism and stock price informativeness
Ha, Joohyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 273-295
Persistent link: https://www.econbiz.de/10014279507
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Information dynamics, dividend displacement, conservatism, and earnings measurement : a development of the Ohlson (1995) valuation framework
Clubb, Colin D. B. - In: Review of accounting studies 18 (2013) 2, pp. 360-385
Persistent link: https://www.econbiz.de/10009767189
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Accounting Conservatism, Quality of Accounting Information and Crash Risk of Stock Prices
Kousenidis, Dimitrios V - 2016
From an information perspective, sources of risk should be reflected in accounting fundamentals. However, asymmetry in … the news is eventually disclosed. The present study examines the impact of a number of accounting and auditing attributes … negative relation between conditional conservatism and future stock price crash risk, which supports evidence in the existing …
Persistent link: https://www.econbiz.de/10012986470
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Stock market-driven investment : new evidence on information, financing and agency effects
Fung, Scott; Tsai, Shih-Chuan - In: Applied economics 47 (2015) 25/27, pp. 2821-2843
Persistent link: https://www.econbiz.de/10010519856
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The importance of IRS enforcement to stock price crash risk : the role of CEO power and incentives
Bauer, Andrew M.; Fang, Xiaohua; Pittman, Jeffrey A. - In: The accounting review : a publication of the American … 96 (2021) 4, pp. 81-109
Persistent link: https://www.econbiz.de/10012626572
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Market reaction to seasoned offerings in China
Liu, Jia; Akbar, Saeed; Ali Shah, Syed Zulfiqar; Zhang, … - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 597-653
Persistent link: https://www.econbiz.de/10011610336
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The impact of internationalization on IPO underpricing : a result of agency costs reduction, a certification effect, or a diversification benefit?
Peng, Xuan; Jia, Yibo; Chan, Kam C. - In: Finance research letters 44 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10014494812
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International diversification and stock-price crash risk
Askarzadeh, Alireza; Kanaanitorshizi, Mostafa; … - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-17
Despite the recent proliferation of research on internationalization, little attention has been paid to understanding the reasons behind the decrease in firm value accompanying international expansion. By delving into the underlying mechanisms and applying the concept of agency theory to a...
Persistent link: https://www.econbiz.de/10014636301
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Moral hazard, informed trading, and stock prices
Collin-Dufresne, Pierre; Fos, Vyacheslav - 2013
We analyze a dynamic model of informed trading where a shareholder accumulates shares in an anonymous market and then expends costly effort to change the firm value. We find that equilibrium prices are affected by the position accumulated by the shareholder, because the level of effort...
Persistent link: https://www.econbiz.de/10010258547
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Rationing and screening in crowdinvesting-markets
Mäschle, Oliver; Dalvai, Wilfried - 2016
The allocation of shares on crowd-investing-platforms is best described by the phrase "first come, first served". An entrepreneur who sells corporate equity to a "crowd" of investors on such a platform chooses a fixed investment target before the investment period begins. Once the aggregate...
Persistent link: https://www.econbiz.de/10011441481