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XBRL's impact on analyst forecast behavior : an empirical study

Liu, Chunhui; Wang, Tawei; Yao, Lee Jian - In: Journal of accounting and public policy 33 (2014) 1, pp. 69-82

Persistent link: https://www.econbiz.de/10010249731

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

Managementprognosen und Analystenschätzungen : eine deskriptive Analyse auf Basis der HDAX-Unternehmen

Pellens, Bernhard; Lehmann, Kai - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 64 (2012) 8, pp. 873-892

Persistent link: https://www.econbiz.de/10009684289

Conference issue on accounting research on issues of contemporary interest

Watts, Ross L. (contributor) - 2012

Persistent link: https://www.econbiz.de/10009685257

Der Wert der Segmentberichterstattung für den Finanzanalysten : ein Überblick über die österreichischen Vorschriften im Vergleich zu den Regelungen des IASB

Denk, Christoph - In: Finanzmanagement aktuell : Unternehmensfinanzierung; …, (pp. 55-83). 2008

Persistent link: https://www.econbiz.de/10003746821

When accounts become information : a study of investors' ESG analysis practice

Du Rietz, Sabina - In: Scandinavian journal of management 30 (2014) 4, pp. 395-408

Persistent link: https://www.econbiz.de/10010465707

The Effects of Reporting Complexity on Small and Large Investor Trading

Miller, Brian P. - 2014

This study examines the effects of financial reporting complexity on investors' trading behavior. I find that more … disclosure, my investigation into the effects of reporting complexity on small and large investors should be of interest to … regulators concerned with reporting clarity and leveling the playing field across classes of investors …

Persistent link: https://www.econbiz.de/10013070774

CEO religious university affiliation and financial reporting quality

Chen, Yu; Chu, Xiaoyan; Park, Jung Chul; Soileau, Jared S. - In: Accounting and finance 62 (2022) 1, pp. 417-468

Persistent link: https://www.econbiz.de/10013166408

Voluntary Disclosures and Analyst Feedback

Langberg, Nisan - 2009

We study the resource allocation role of voluntary disclosures when feedback from financial markets is potentially useful to managers in undertaking value maximizing actions. Managers weigh the short-term price implications of disclosure against the long-term efficiency gains due to feedback...

Persistent link: https://www.econbiz.de/10013155944

Environmental, Social and Governance Disclosure, Integrated Reporting, and the Accuracy of Analyst Forecasts

Bernardi, Cristiana - 2017

The International Integrated Reporting Council advocates that integrated reporting (IR) should become the worldwide … norm for corporate reporting aimed at serving the needs of investors. Nonetheless, only in South Africa has IR been … mandated. We study the impact of the reporting regime change in South Africa on analyst forecast accuracy over the period 2008 …

Persistent link: https://www.econbiz.de/10012971278