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Should management earnings guidance be pooled? : classifying management earnings guidance into capital market, opportunistic, and disclose or abstain rationales ; implications for...
Li, Edward X.; Wasley, Charles E.; Zimmerman, Jerold L. - 2012
Prior studies identify several motives for why firms release management earnings forecasts (MFs). A common feature of such studies is they pool MFs when drawing inferences about a specific motive. By ignoring the heterogeneous rationales managers have to issue MFs, pooling could lead to biased...
Persistent link: https://www.econbiz.de/10009571504
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So Similar, yet So Different : Comparing the US GAAP and IFRS Experience at Eliciting Greater Transparency on Pension Asset Disclosures
Anantharaman, Divya - 2020
We examine whether (and to what extent) accounting regulation intended to improve disclosure can lead to higher disclosure quality in the absence of a change in preparer incentives. We exploit a sequence of two similar regulatory changes, one under US GAAP and the other under IFRS, which have...
Persistent link: https://www.econbiz.de/10012828794
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Accounting discretion in family firms : the case of goodwill write-off : evidence from U.S. firms
Greco, Guilio; Neri, Lorenzo - In: Financial reporting : journal of financial communication (2021) 1, pp. 5-28
Persistent link: https://www.econbiz.de/10012666870
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Grundsätze ordnungsmäßiger Geschäftswertberichterstattung: Berichtspflichten durch Bilanzierung und Erläuterung nach HGB und US-GAAP
Duhr, Andreas - In: Journal of business economics : JBE 73 (2003) 9, pp. 963-988
Persistent link: https://www.econbiz.de/10001813909
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Examining the Patterns of Goodwill Impairments in Europe and the US
André, Paul - 2017
We examine the patterns of goodwill impairments in Europe and in the US over the period from 2006 to 2015, for a sample … of more than 35,000 firm-year observations. We define the timeliness of goodwill impairments as the frequency of … three metrics: equity market value minus equity book value less than goodwill, market-to-book smaller than one, and negative …
Persistent link: https://www.econbiz.de/10012967499
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Just say no to Wall Street : putting a stop to the earnings game
Fuller, Joseph; Jensen, Michael C. - 2010 - Rev.
Putting an end to the “earnings game” requires that CEOs reclaim the initiative by avoiding earnings guidance and managing expectations in such a way that their stocks trade reasonably close to their intrinsic value. In place of earnings forecasts, management should provide information about...
Persistent link: https://www.econbiz.de/10003985400
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The value relevance of disclosing a single corporate target : an explorative empirical analysis
Cools, Cornelis; Praag, Mirjam van - 2003
This paper explores the relationship between disclosing corporate targets and value creation. Our empirical results show the value relevance of voluntarily disclosing a low number of targets, whereas there is a clear additional positive effect of disclosing exactly one corporate target in the...
Persistent link: https://www.econbiz.de/10011453249
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Voluntary, self-regulatory and mandatory disclosure of oil and gas company payments to foreign governments
Healy, Paul M.; Serafeim, George - 2016
Concerns about high rates of government corruption in resource rich countries have led transparency advocates to urge oil and gas firms to disclose payments to host governments for natural resources. Transparency, they argue, can increase government accountability and mitigate corruption....
Persistent link: https://www.econbiz.de/10011635843
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Flood-Risk Climate Adaptation Gaps in US Cities : Large-Sample Evidence from Textual Analysis of Cities’ Financial Disclosures
Lu, Shirley; Nakhmurina, Anya - 2023
Adaptation by cities is critical in reducing the inevitable impact of climate change. Here we present the first large-sample evidence of cities' adaptation to elevated flood risk, a key consequence of climate change. We construct and analyze a new linguistic measure of adaptation extracted from...
Persistent link: https://www.econbiz.de/10014343776
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Are there trade-offs with mandating timely disclosure of cybersecurity incidents? : evidence from state-level data breach disclosure laws
Ashraf, Musaib; Jiang, John Xuefeng; Wang, Isabel Yanyan - In: The Journal of finance and data science : JFDS 8 (2022), pp. 202-213
On March 23, 2022, the SEC proposed that firms publicly disclose their cybersecurity incidents within four days of discovery. In the U.S., state-level data breach disclosure laws require firms to disclose the occurrence of a data breach, with some mandating disclosure within a deadline while...
Persistent link: https://www.econbiz.de/10014433796