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The Effects of Corporate Governance and Product Market Competition on Analysts’ Forecasts : Evidence from the Brazilian Capital Market

Almeida, José Elias Feres de - 2015

We investigate how the interaction between product market competition and firm-level corporate governance enhances the …

Persistent link: https://www.econbiz.de/10013021973

Do Investors Prefer Female CEOs in Activist-Targeted Firms? The Role of CEO Gender, Shareholder Activism Type, and Earnings Guidance Disclosure

Jackson, Scott C.; Agoglia, Christopher P.; Piercey, M. … - 2022

forecast, this disclosure attenuates this reliance on gender-based stereotypes to inform investment decisions. Finally, we find …

Persistent link: https://www.econbiz.de/10013292515

Shareholder Litigation Risk and Managers’ Private Disclosure of Earnings Warnings

Schafhäutle, Sandra - 2021

This paper examines managers’ use of a private disclosure channel to provide early earnings warnings and therefore reduce bad news shocks around public announcements. I ask whether firms are more likely to provide private earnings warnings to analysts when expected shareholder litigation risk...

Persistent link: https://www.econbiz.de/10013311312

Corporate Governance and the Information Content of Earnings Announcements : A Cross-Country Analysis

Lau, Sie Ting - 2016

Using firm-level data from 23 developed markets, we document a positive association between overall firm-level governance quality and the informativeness of earnings announcements measured by abnormal stock return variance. This finding is robust after controlling for the potential endogeneity...

Persistent link: https://www.econbiz.de/10013005750

Relative Influence of the Managerial Power Dimension of Corporate Governance on Analysts’ Earnings Forecast Accuracy in Large and Small Firms

Asare, Kwadwo N. - 2014

This study examines the influence of managerial power on analysts' earnings forecast accuracy. CEO/Chairperson duality … that have been shown to affect analysts' forecast accuracy in prior literature, this study indicates that managerial power … is positively associated with analysts' earnings forecast errors for large firms, but not for small firms. The non …

Persistent link: https://www.econbiz.de/10013061532

The effect of CDS initiation on the quality of earnings forecasts

Ekici, Emrah; Sottile, Pedro - In: Research on professional responsibility and ethics in … 25 (2023), pp. 127-147

Persistent link: https://www.econbiz.de/10014292179

Ownership Concentration and Corporate Disclosure Choice in Bangladesh

Rahman, Mizanur - 2016

This paper investigates empirically the effect of ownership concentration on corporate disclosure choice in Bangladesh. In an environment of weak enforceability of laws, corporate culture in Bangladesh is characterized by family control and concentrated ownership. Controlling shareholders...

Persistent link: https://www.econbiz.de/10013004500

Ownership Concentration and Corporate Disclosure in Bangladesh

Rahman, Mizanur - 2015

This paper shows that non-compliance with the mandatory disclosure requirements is pervasive in Bangladesh. This is contrasted with the observation that audit opinion is often unqualified. Given that accounting standards and disclosure rules are weakly enforceable, corporate disclosure practice...

Persistent link: https://www.econbiz.de/10013033626

The Effect of Family Ownership and Control on Disclosure Policies of Public Firms

Macciocchi, Daniele - 2019

This paper examines the effect of family ownership on firm voluntary disclosure and the associated capital market consequences. I use a randomly assigned family trait, the gender of the firstborn child of the firm's family owner, as an instrumental variable and find that family ownership of a...

Persistent link: https://www.econbiz.de/10012903826

The Economic Consequences of Financial Restatements : Evidence from the Market for Corporate Control

Amel-Zadeh, Amir - 2014

This paper investigates whether and how financial restatements affect the market for corporate control. We show that firms that recently filed financial restatements are significantly less likely to become takeover targets than a propensity score-matched sample of non-restating firms. For those...

Persistent link: https://www.econbiz.de/10013065529