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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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The impact of audit quality on earnings predictability
Hussainey, Khaled - In: Managerial Auditing Journal 24 (2009) May, 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/10009350118
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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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Management forecasts of volatility
Ellahie, Atif; Peng, Xiaoxia - In: Review of accounting studies 26 (2021) 2, pp. 620-655
Persistent link: https://www.econbiz.de/10012549008
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Peer effects in corporate disclosure decisions
Seo, Hojun - In: Journal of accounting & economics 71 (2021) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10012502074
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The effect of bank loan dependence on management and analyst forecasts
Nara, Saori; Noma, Mikiharu - In: The Japanese accounting review : TJAR 9 (2019), pp. 1-30
Persistent link: https://www.econbiz.de/10013459208
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Do voluntary cash flow disclosures and forecasts matter to value of the firms?
Hoque, Monzurul; Rakow, K. C. - In: Managerial finance 42 (2016) 1, pp. 3-12
Persistent link: https://www.econbiz.de/10011536488
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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