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An international comparison of incentives for earnings management in order to meet analysts forecasts
Jarne Jarne, José Ignacio; Callao Gastón, Susaba - In: Revista de contabilidad : RC-SAR 24 (2021) 1, pp. 75-89
Persistent link: https://www.econbiz.de/10012544879
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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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Do earnings reported under IFRS tell us more about future earnings and cash flows?
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: Journal of accounting and public policy 30 (2011) 2, pp. 103-121
Persistent link: https://www.econbiz.de/10008990407
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The market valuation of earnings in Germany, the United Kingdom and the United States
Myring, Mark; Shortridge, Rebecca Toppe; Wrege, William; … - In: International business and economics research journal 6 (2007) 7, pp. 19-27
Persistent link: https://www.econbiz.de/10003506398
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Financial statement comparability and analysts' optimism for accruals
Lee, Bryan Byung-Hee; Lee, Jay Junghun - In: The British accounting review 56 (2024) 3, pp. 1-22
Persistent link: https://www.econbiz.de/10015062421
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Studies in international capital markets
LaFond, Ryan - 2005
Persistent link: https://www.econbiz.de/10003384553
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An investigation of the impact of degree of IFRS implementation on the comparative accuracy and bias of equity securities analysts East and West European firms earnings forecasts
Djatej, Arsen; Gao, Grace; Sarikas, Robert H. S.; … - In: The journal of applied business research 24 (2008) 4, pp. 65-81
Persistent link: https://www.econbiz.de/10003774852
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Local analyst earnings forecast advantages in Europe
Orpurt, Steven F. - 2004
Persistent link: https://www.econbiz.de/10003569872
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Do Managers Always Know Better? Relative Accuracy of Management and Analyst Forecasts
Hutton, Amy P. - 2012
the industry level. The two have comparable abilities to forecast earnings for firms with revenues or earnings that are …
Persistent link: https://www.econbiz.de/10013107227