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Foreign macroeconomic and industry-related information transfers around earnings announcements : evidence from U.S.-listed non-U.S. firms
Dong, Yashu; Young, Danqing - In: Journal of accounting & economics 71 (2021) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012533593
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Financial Market Reactions to Earnings Announcements and Earnings Forecast Revisions : Evidence from the U.S. and China
Gift, Michael J. - 2010
This paper examines the impact of earnings announcements and earnings forecast revisions on stock returns across markets with different levels of maturity. In each market, the objects of interest are the effects of backward-looking earnings announcement information and forward-looking earnings...
Persistent link: https://www.econbiz.de/10013138780
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Institutional effects on information content of US and French management earnings forecasts: evidence from market reactions and analyst revisions
Li, John Q.; Ding, Yuan - In: Advances in accounting : a research annual 24 (2008) 1, pp. 101-109
Persistent link: https://www.econbiz.de/10008700114
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The effects of regulation FD on informal and institutionalized leakages of information in earnings press releases
Dong, Bei; Li, Edward X.; Ramesh, K.; Shen, Min - 2011
This study examines the unintended effects of a pre-Reg FD practice that gave a broad group of sophisticated market participants 15-minute earlier access to all corporate press releases than the general public. We find that this priority dissemination practice contributed to 22 percent of the...
Persistent link: https://www.econbiz.de/10009316163
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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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The Role of Fair Value Accounting in the Global Financial Crisis : Evidence from U.S. Global Systemically Important Banks
Song, Guoxiang - 2014
Fair value accounting has been argued as one contributing factor to the recent global financial crisis occurred from 2007 to 2008. However, recent empirical studies find no significant evidence for this role of fair value accounting. One reason for this inconsistency comes from the weaknesses of...
Persistent link: https://www.econbiz.de/10013063697
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Why Haven’t U.S. GAAP and IFRS on Insurance Contracts Converged? Evidence from an Unsuccessful Joint Project
Burke, Qing - 2019
This study examines the FASB's and IASB's unsuccessful joint project on accounting for insurance contracts. It highlights the divergent views the Boards may hold on certain fundamental accounting issues. Further, this study examines how the costs and benefits of accounting standard convergence...
Persistent link: https://www.econbiz.de/10012866048
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Did Eliminating the 20-F Reconciliation Between IFRS and US GAAP Matter?
Jiang, John (Xuefeng) - 2010
The SEC decided in 2007 to allow foreign private issuers who use IFRS as promulgated by the IASB (pure IFRS filers … convergence efforts of the IASB and FASB and did not focus on pure IFRS filers. We examine the information content of the … reconciliations for a sample of 88 pure IFRS filers during 2006 and 2007. Consistent with the reconciliation lacking usefulness for …
Persistent link: https://www.econbiz.de/10013136862
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Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market
Gordon, Elizabeth A. - 2017
that file Form 20-F reconciliations from IFRS to USGAAP with the SEC for 2004-2006. We find USGAAP and IFRS share many … earnings attributes with two notable exceptions: USGAAP exhibits higher cash persistence and value relevance. Both IFRS and … IFRS earnings and cash flows, the reverse is not true. USGAAP exhibits higher relative information content. Our results …
Persistent link: https://www.econbiz.de/10012746782
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Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data
Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 218-236
Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...
Persistent link: https://www.econbiz.de/10014506782