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Discussion of "unrealized earnings, dividends and reporting aggressiveness: an examination of firms' behavior in the era of fair value accounting"

Wang, Shiheng - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 251-257

Persistent link: https://www.econbiz.de/10011574231

Weather effects on earnings response coefficients : international evidence

Lu, Chien-ju; Chin, Chen-lung; Chang, Yuanchen - In: Asia-Pacific journal of accounting & economics : APJAE 20 (2013) 3, pp. 315-333

Persistent link: https://www.econbiz.de/10010194320

Earnings Forecasts Disclosure Regulation and Earnings Management by IPO Firms

Jaggi, Bikki; Chin, Chen-lung; Lin, Hsiou-Wei; Lee, Picheng - 2019

This study examines whether a regulation on mandatory disclosure of earnings forecasts encourages managers to issue more optimistic earnings forecasts, and whether the optimistic forecasts are revised downward or the reported earnings are managed upward using discretionary accruals to reduce the...

Persistent link: https://www.econbiz.de/10014074916

Dividend changes and information about future profitability : an application of difference GMM

Chen, Tai-yuan; Kao, Lie Jane - In: Applied economics letters 21 (2014) 7/9, pp. 505-508

Persistent link: https://www.econbiz.de/10010414255