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Anticipation of management forecasts and analysts' private information search
Altschuler, Dora; Chen, Gary; Zhou, Jie - In: Review of accounting studies 20 (2015) 2, pp. 803-838
Persistent link: https://www.econbiz.de/10011283637
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Fair value accounting : information or confusion for financial markets?
Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
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Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts’ Earnings Forecasts
Glaum, Martin - 2011
introduction of international accounting standards on forecast errors. Our sample comprises 1,908 firm-years covering the period … introduction of international accounting standards has been associated with a significant improvement in forecast accuracy …We examine whether the introduction of international accounting standards by German companies has improved the accuracy …
Persistent link: https://www.econbiz.de/10013131888
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Segment Disclosure Quantity and Quality under IFRS 8 : Determinants and the Effect on Financial Analysts' Earnings Forecast Errors (formerly titled The Interplay between Segment Di...
André, Paul - 2016
Focusing on segment disclosures under the management approach, we investigate managers' choices with respect to both segment reporting quantity and quality and the usefulness of these two characteristics for financial analysts. We measure quantity as the number of segment-level line items and...
Persistent link: https://www.econbiz.de/10013006143
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Mandatory adoption of IFRS in Latin America : a boon or a bias
Moura, André Aroldo Freitas de; Gupta, Jairaj - In: Journal of international financial markets, … 60 (2019), pp. 111-133
Persistent link: https://www.econbiz.de/10012127974
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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725
Persistent link: https://www.econbiz.de/10011847155
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Essays on financial reporting, corporate disclosure, and capital markets
Bassemir, Moritz - 2011
Persistent link: https://www.econbiz.de/10009548459
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Do analysts sacrifice forecast accuracy for informativeness?
Louis, Henock; Sun, Amy Xue; Urcan, Oktay - In: Management science : journal of the Institute for … 59 (2013) 7, pp. 1688-1708
Persistent link: https://www.econbiz.de/10009784109
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On the Relationship Between Analyst Reports and Corporate Disclosures : Exploring the Roles of Information Discovery and Interpretation
Chen, Xia - 2014
financial accounting information. Analysis of all weeks surrounding earnings announcements shows that the information discovery …
Persistent link: https://www.econbiz.de/10013070458
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Disclosure of non-financial information : relevant to financial analysts?
Orens, Raf; Lybaert, Nadine - In: Review of business and economic literature 58 (2013) 4, pp. 375-405
Persistent link: https://www.econbiz.de/10010459316