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Conservatism and stock price informativeness
Ha, Joohyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 273-295
Persistent link: https://www.econbiz.de/10014279507
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The effect of international financial reporting standards adoption on the relation between earnings quality and information asymmetry in Korea
Cho, Kwanghee; Kwon, Kyoung-min; Yi, Han; Yun, Yongsuk - In: Emerging markets finance & trade : a journal of the … 51 (2015) 3, pp. 95-117
Persistent link: https://www.econbiz.de/10011404414
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Does mandatory CSR disclosure improve stock price informativeness? : evidence from China
Guo, Chunying; Yang, Baochen; Fan, Ying - In: Research in international business and finance 62 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10014248626
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Accounting Conservatism, Quality of Accounting Information and Crash Risk of Stock Prices
Kousenidis, Dimitrios V - 2016
From an information perspective, sources of risk should be reflected in accounting fundamentals. However, asymmetry in … the news is eventually disclosed. The present study examines the impact of a number of accounting and auditing attributes …
Persistent link: https://www.econbiz.de/10012986470
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Value relevance of accounting numbers and sustainability information in Europe : empirical evidence from nonfinancial companies
Migliavacca, Alessandro - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015065889
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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Influence of accounting information on stock price volatility in Nigeria
Uniamikogbo, E.; Ezennwa, E. O.; Bennee, E. - In: Accounting and taxation review : A&TR 2 (2018) 4, pp. 113-124
Persistent link: https://www.econbiz.de/10012203987
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Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …
Persistent link: https://www.econbiz.de/10012994264