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IAS 39 reclassification choice and analyst earnings forecast properties

Lim, Chee Yeow; Lim, Chu Yeong; Lobo, Gerald J. - In: Journal of accounting and public policy 32 (2013) 5, pp. 342-356

Persistent link: https://www.econbiz.de/10009792096

When do analysts adjust for biases in management guidance? : effects of guidance track record and analysts' incentives

Tan Hun Tong; Libby, Robert; Hunton, James E. - In: Contemporary accounting research : a journal of the … 27 (2010) 1, pp. 187-208

Persistent link: https://www.econbiz.de/10003986350

Investors' reactions to management earnings guidance : the joint effect of investment position, news valence, and guidance form

Han, Jun; Tan Hun Tong - In: Journal of accounting research 48 (2010) 1, pp. 81-104

Persistent link: https://www.econbiz.de/10003947164

Investors' reliance on analysts' stock recommendations and mitigating mechanisms for potential overreliance

Kelly, Khim; Low, Bernhardine; Tan Hun Tong; Tan, Seet-koh - In: Contemporary accounting research : a journal of the … 29 (2012) 3, pp. 991-1012

Persistent link: https://www.econbiz.de/10009678556

Relationship incentives and the optimistic/pessimistic pattern in analysts' forecasts

Libby, Robert; Hunton, James E.; Tan Hun Tong; Seybert, … - In: Journal of accounting research 46 (2008) 1, pp. 173-198

Persistent link: https://www.econbiz.de/10003661397

Does an asset management firm's stock holding made response to buy-side analysts' prior recommendations induce subsequent forecast optimism?

Tan Hun Tong; Duh, Rong-Ruey; Chiu, Shean-bii; Li, Shu-hsing - In: Behavioral research in accounting 28 (2016) 2, pp. 55-68

Persistent link: https://www.econbiz.de/10011612160

Investor reactions to management earnings guidance attributions : the effects of news valence, attribution locus, and outcome controllability

Chen, Wei; Han, Jun; Tan Hun Tong - In: Accounting, organizations and society : an … 55 (2016), pp. 83-95

Persistent link: https://www.econbiz.de/10011622589

When does analyst reputation matter? : evidence from analysts’ reliance on management guidance

Chen, Wei; Dai, Lili; Tan Hun Tong - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1305-1337

Persistent link: https://www.econbiz.de/10014362776

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Lim, Chee Yeow - 2017

In October 2008, the International Accounting Standards Board amended IAS 39 to allow banks to retroactively reclassify financial assets that previously were measured at fair value to amortized cost. By reclassifying financial assets, a bank can potentially avoid recognizing the unrealized fair...

Persistent link: https://www.econbiz.de/10012974910

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Lim, Chee Yeow - 2017

Persistent link: https://www.econbiz.de/10012974912