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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …
Persistent link: https://www.econbiz.de/10012903286
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Earnings Quality
Nissim, Doron - 2021
This monograph provides a thorough review of earnings quality issues and analysis. Its primary objectives are to help gain a deep understanding of earnings quality and facilitate the development of comprehensive, granular, and contextual earnings quality indicators and analyses. While there are...
Persistent link: https://www.econbiz.de/10013234184
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A Guide to Earnings Quality
Dichev, Ilia D. - 2013
This teaching guide is based on a comprehensive survey as well as in-depth interviews of Chief Financial Officers (CFOs). We ask the CFOs about the definition and drivers of earnings quality, with a special emphasis on the prevalence and detection of earnings misrepresentation. CFOs believe that...
Persistent link: https://www.econbiz.de/10013073661
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The Relative Informativeness of GAAP and Pro Forma Earnings Announcements in France
Aubert, François - 2009
examining why French traded corporations use pro forma reporting in their annual press releases to announce earnings …
Persistent link: https://www.econbiz.de/10013159216
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Non-GAAP Earnings Disclosure in Loss Firms
Leung, Edith - 2018
This study examines the incremental information in loss firms' non-GAAP earnings disclosures relative to GAAP earnings. Using a large sample obtained through textual analysis and hand-collection, we posit and find that loss firms' non-GAAP earnings exclusions offset the low informativeness of...
Persistent link: https://www.econbiz.de/10012935700
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Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research
Bradshaw, Mark - 2018
We examine analysts' GAAP earnings forecasts and illustrate their usefulness in two prominent research settings. First, we find that the availability of GAAP forecasts has increased dramatically since 2003, and they are now available for most I/B/E/S-covered firms. Next, we utilize GAAP...
Persistent link: https://www.econbiz.de/10012937955
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Manipulating the Narrative : Managerial Discretion in the Emphasis of GAAP Metrics in Earnings Announcement Press Releases
Bentley, Jeremiah W. - 2019
-GAAP reporting to the nature of the discussion of GAAP metrics in the narrative portion of earnings announcements. Our results also …
Persistent link: https://www.econbiz.de/10012858321
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Conditional Persistence of Earnings Components and Accounting Anomalies
Amir, Eli - 2015
We suggest that the failure of investors to distinguish between an earnings component's autocorrelation coefficient (unconditional persistence) and the marginal contribution of that component's persistence to the persistence of earnings (conditional persistence) provides a partial explanation to...
Persistent link: https://www.econbiz.de/10013018037
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The Presentation Arrangements of Pro Forma Earnings Disclosures : Managerial Incentives and Market Responses
Wang, Guannan - 2018
Different from prior studies which discussed the relationship between GAAP and pro forma earnings from the informativeness perspective, this study presents a detailed discussion about the importance of presentation arrangements of pro forma disclosures. The results show that managers are able to...
Persistent link: https://www.econbiz.de/10012938421
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Why Firms Announce Good News Late : Earnings Management and Financial Reporting Timeliness
Kim, Mark; Pierce, Spencer; Yeung, Ira - 2021
Prior studies find that delayed earnings announcements tend to communicate unfavorable news, and investors react negatively when firms delay earnings announcements. However, these findings do not explain why investors discount delayed earnings, even after controlling for the earnings news, and...
Persistent link: https://www.econbiz.de/10013228279