The aim of this study is to evaluate the usefulness and relevance of earnings disclosures, as the key determinant for … share price changes. The main objective is to examine whether earnings response coefficient (ERC) behavior could explain … earnings. The study is conducted on Sweden as a developed economy for a recent period of fourteen years, 2001-2014. Two …

The aim of this study is to evaluate the relevance and usefulness of accounting information, specifically earnings … announced earnings. The study reports significant findings from applying portfolio method, which shows major stock price … reactions and very large earnings response coefficients to accounting earnings disclosed to the stock exchange markets of Mexico …

We investigate the effect of financial statement comparability on banks' earnings smoothing behavior through loan … statement comparability and earnings smoothing for opportunistic reasons. Based on a sample of 628 US banks (4,683 bank … producing comparable financial statements, as well as to the literature on the determinants of earnings smoothing by banks. Our …