Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure … the earnings forecast accuracy and forecast dispersion of financial analysts for the previous‐CLC firms in the post … the NCC firms in the post‐Reg. FD period. More importantly, the differences in earnings forecast performance between the …

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … for decline earnings growth firms. However, based on disclosure signalling theory, it is found that increasing levels of …

trading behavior of foreign and domestic investors during the post-announcement periods of scheduled earnings and unscheduled … non-earnings announcements. Findings – The results show that the post-announcement drift exists for both types of news … is a special case of a more general post-disclosure phenomenon and that investor differences (most likely information …

Purpose – The purpose of this paper is to explain an economic incentive to manage earnings derived from the … intersection of disclosure theory and equity theory and to discuss its behavioral implications. Design/methodology/approach – This … is a theoretical paper. Findings – A taxonomy of possible managerial reactions to increased disclosure regulation shows …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample … to securities analysts and other users in valuing firms and when earnings are used in contractual settings (e …

trading behavior of foreign and domestic investors during the post‐announcement periods of scheduled earnings and unscheduled … non‐earnings announcements. Findings – The results show that the post‐announcement drift exists for both types of news … is a special case of a more general post‐disclosure phenomenon and that investor differences (most likely information …

company. The study investigated a total of 16 earnings announcements and their accompanying conference calls in the period of … the study of an important disclosure, expanding research on IC disclosures beyond annual reports. Finally, it offers …

Purpose – The purpose of this paper is to explain an economic incentive to manage earnings derived from the … intersection of disclosure theory and equity theory and to discuss its behavioral implications. Design/methodology/approach – This … is a theoretical paper. Findings – A taxonomy of possible managerial reactions to increased disclosure regulation shows …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample … to securities analysts and other users in valuing firms and when earnings are used in contractual settings (e …