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Aktienanalyse durch Erfolgsspaltung : eine theoretische und empirische Untersuchung
Terhoeven, Kerstin - 2000
Persistent link: https://www.econbiz.de/10001454103
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Zur empirischen Analyse der Entscheidungsrelevanz der Rechnungslegung
Mölls, Sascha H.; Strauß, Michael - 2005
Persistent link: https://www.econbiz.de/10003158782
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Does Information Uncertainty Affect Investors’ Responses to Analysts’ Forecast Revisions? An Investigation of Accounting Restatements
Barniv, Ran - 2010
aspect of this research paradigm by examining investor response to analyst forecast revisions using accounting restatements … convey about forecast accuracy inrestatement firms than in non-restatement firms. The evidence also suggests that the level … analysis demonstrates that the innovation in forecast revisions also affects the association between investor response and …
Persistent link: https://www.econbiz.de/10013138792
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Unregulated corporate financial statements and analysts' target price accuracy : evidence from embedded value reporting by life insurers
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: International journal of accounting and finance 11 (2021) 1, pp. 18-39
Persistent link: https://www.econbiz.de/10012887662
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Does financial statement comparability mitigate delayed trading volume before earnings announcements?
Kim, Junwoo; Kim, Robert; Kim, Sangwan - In: Journal of business research : JBR 107 (2020), pp. 62-75
Persistent link: https://www.econbiz.de/10012156719
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Does Financial Statement Comparability Mitigate Delayed Trading Volume Before Earnings Announcements?
Kim, Junwoo - 2019
This paper examines the role of financial statement comparability in shaping trading volume prior to earnings announcements. We find that the degree of delayed trading volume prior to earnings announcements is less pronounced for firms with more comparable financial statements. In addition, the...
Persistent link: https://www.econbiz.de/10012862927
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Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten : empirische Analyse in Anlehnung an Ernstberger/Krotter/Stadler (2008)
Paarz, Roland - 2010
Der Einfluss der Rechnungslegung auf den Kapitalmarkt wir mittels verschiedener Ansätze empirisch untersucht. Insbesondere die Auswirkungen der Übernahme internationaler Rechnungslegungsstandards ist in den vergangenen Jahren in den Mittelpunkt der Forschung gerückt....
Persistent link: https://www.econbiz.de/10008779816
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Zur Veränderung der Bedeutung der Rechnungslegung "deutscher" Unternehmen im Zeitablauf
Schloemer, Martin - 2003
Persistent link: https://www.econbiz.de/10001751201
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Financial Statement Quality : First Evidence from the Georgian Stock Exchange
Pirveli, Erekle - 2018
In the 21st century, already witness to unparalleled rates of globalization, discernible economic success can hardly be achieved without developed stock markets. In case of Georgia, the stock exchange remains in nascent stage of development and positions as one of the smallest and most illiquid...
Persistent link: https://www.econbiz.de/10012933780
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Financial statement quality : first evidence from the Georgian stock exchange
Pirveli, Erekle - 2015
Persistent link: https://www.econbiz.de/10011306137