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The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures

Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65

Persistent link: https://www.econbiz.de/10011565269

The impact of online corporate reporting quality on analyst following and properties of their EPS forecasts

Saleh, Ahmed; Roberts, Clare B. - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 59-88

This paper investigates the impact of the quality of online corporate reporting (OCR) by UK listed firms on analyst behavior. Using a proposed new OCR index, we find that higher quality of OCR is related to increased analyst following. Additionally, we find that the main OCR component that...

Persistent link: https://www.econbiz.de/10011636537

Voluntary disclosure of intangibles and analysts' earnings forecasts and recommendations

Maaloul, Anis; Ben Amar, Walid; Zéghal, Daniel - In: Journal of applied accounting research 17 (2016) 4, pp. 421-439

Persistent link: https://www.econbiz.de/10011640119

Evidence on why firms use different disclosure outlets : purchased analyst research, investor presentations and open briefings

Feigin, Alexey; Ferguson, Andrew; Grosse, Matthew; … - In: Accounting research journal 29 (2016) 3, pp. 274-291

Persistent link: https://www.econbiz.de/10011552794

The impact of the management approach on segment reporting

Bugeja, Martin; Czernkowski, Robert; Moran, Daryl - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 310-366

Persistent link: https://www.econbiz.de/10011553289

Mandatory IFRS adoption and financial analysts' information environment : evidence from Korean market

Kim, Saerona; Kim, Noolee; Kwon, Kyoung-min - In: The journal of applied business research 32 (2016) 5, pp. 1387-1404

Persistent link: https://www.econbiz.de/10011591345

Fair value accounting : information or confusion for financial markets?

Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591

Persistent link: https://www.econbiz.de/10010503361

Can external monitoring affect corporate financial reporting and disclosure? : evidence from earnings and expectations management

Liu, Alfred Zhu - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 529-559

Persistent link: https://www.econbiz.de/10010424908

The structure of voluntary disclosure narratives : evidence from tone dispersion

Allee, Kristian D.; DeAngelis, Matthew D. - In: Journal of accounting research 53 (2015) 2, pp. 241-274

Persistent link: https://www.econbiz.de/10011281979

Do sophisticated investors use the information provided by the fair value of cash flow hedges?

Campbell, John L.; Downes, Jimmy F.; Schwartz, William … - In: Review of accounting studies 20 (2015) 2, pp. 934-975

Persistent link: https://www.econbiz.de/10011283630