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Management earnings forecasts and analyst forecasts : evidence from mandatory disclosure system
Wang, Yutao; Chen, Yunsen; Wang, Juxian - In: China journal of accounting research : CJAR 8 (2015) 2, pp. 133-146
Distinct from the literature on the effects that management earnings forecasts (MEFs) properties, such as point, range and qualitative estimations, have on analyst forecasts, this study explores the effects of selective disclosure of MEFs. Under China’s mandatory disclosure system, this study...
Persistent link: https://www.econbiz.de/10011844432
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Product market competition and managerial disclosure of earnings forecasts : evidence from import tariff rate reductions
Huang, Ying; Jennings, Ross; Yu, Yong - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 185-207
Persistent link: https://www.econbiz.de/10011691542
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Intangibles and management earnings forecasts
Khallaf, Ashraf; Kannan, Yezen - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
We investigate how the accounting treatment of intangible assets on managers' likelihood of issuing voluntary earnings guidance (MEF). We find that unrecognized intangibles (immediately expensed) are negatively associated with MEF issuance, while recognized intangibles (capitalized) show a...
Persistent link: https://www.econbiz.de/10014580183
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Predictability of earnings and its impact on stock returns : evidence from India
Kundu, Sayantan; Banerjee, Aditya - In: Cogent economics & finance 9 (2021) 1, pp. 1-24
The purpose of this paper is to analyse the predictability of earnings information before the quarterly disclosure date. Two categories of firms are contrasted: the firms that announce better quarterly earnings than the prior period and the firms that do not. The paper uses a sample of 67...
Persistent link: https://www.econbiz.de/10013183853
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The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements
Park, Yeonhee; Song, Inman; Yang, Dong-hoon; Hossain, Mahmud - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 35-49
This paper examines the effect of Korea’s fair disclosure regulation on the timeliness and informativeness of earnings announcements. The present regulation for Korean listed firms requires that if a company's sales revenue, operating income (or loss) and net income (or loss) have changed by...
Persistent link: https://www.econbiz.de/10011825757
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Big data, accounting information, and valuation
Nissim, Doron - In: The Journal of finance and data science : JFDS 8 (2022), pp. 69-85
This paper reviews research that uses big data and/or machine learning methods to provide insight relevant for equity valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting variables. The article concludes by providing...
Persistent link: https://www.econbiz.de/10014433769
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Industry peer competition and management earnings forecasts
Chen, Lin; Nie, Dongfang; Shi, Yuan - In: The journal of corporate accounting & finance 33 (2022) 4, pp. 191-206
Persistent link: https://www.econbiz.de/10013463698
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Investor's inattention and earnings announcement effects on tomb-sweeping day in China
Feng, Qingchen - In: Credit and capital markets : Kredit und Kapital 55 (2022) 2, pp. 291-320
This study investigates the relationship between investor inattention and earnings announcement effects around a Chinese holiday called Tomb-Sweeping Day, which, unlike other holidays, is short. Not only is investor attention distracted, which can generate emotional fluctuation, but a large...
Persistent link: https://www.econbiz.de/10014518585
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How informative are earnings forecasts?
Bruijn, Bert de; Franses, Philip Hans - In: Journal of risk and financial management : JRFM 11 (2018) 3, pp. 1-20
available forecast for each forecaster and the difference between the average and the forecast that this forecaster previously … made. We extended the knowledge base by analyzing the unpredictable component of the earnings forecast. We found that for … some forecasters the unpredictable component can be used to improve upon the predictable forecast, but we also found that …
Persistent link: https://www.econbiz.de/10011895745
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What information in financial statements could be used to predict the risk of equity investment?
Liu, Min - In: Journal of risk and financial management : JRFM 14 (2021) 8, pp. 1-24
Theoretically, accounting earnings could be used to estimate the intrinsic value of equity. If accounting earnings could be predicted accurately, then, so could be the value of equity, thereby, creating much less risk in equity investment. However, earnings surprises are common, and therefore so...
Persistent link: https://www.econbiz.de/10012626688