Similar Search Results

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

Management earnings forecasts and other forward-looking statements

Bozanic, Zahn; Roulstone, Darren T.; Van Buskirk, Andrew - In: Journal of accounting & economics 65 (2018) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10011843799

Analysts' experience and interpretation of discretionary accruals in predicting future earnings

Liu, Alfred Zhu; Schneible, Richard Arthur <Jr.> - In: Advances in accounting : a research annual 38 (2017), pp. 88-98

Persistent link: https://www.econbiz.de/10011811270

Range has it : decoding the information content of forecast ranges

Tang, Michael; Zhang, Li - In: Review of accounting studies 23 (2018) 2, pp. 589-621

Persistent link: https://www.econbiz.de/10011856589

Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings

Schantl, Stefan F. - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 62-76

Persistent link: https://www.econbiz.de/10011857672

The information content of guidance and earnings

Milian, Jonathan A. - In: European accounting review 27 (2018) 1, pp. 105-128

Persistent link: https://www.econbiz.de/10011860196

Group-affiliated analysts' strategic forecasts during a year : evidence from Korea

Kwak, Byungjin; Mo, Kyoungwon - In: Emerging markets, finance & trade : a journal of the … 55 (2019) 1, pp. 59-77

Persistent link: https://www.econbiz.de/10012210435

A growing disparity in earnings disclosure mechanisms : the rise of concurrently released earnings announcements and 10-Ks

Arif, Salman; Marshall, Nathan T.; Schroeder, Joseph H.; … - In: Journal of accounting & economics 68 (2019) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10012139627

Concurrent earnings announcements and analysts' information production

Driskill, Matthew; Kirk, Marcus P.; Tucker, Jennifer Wu - In: The accounting review : a publication of the American … 95 (2020) 1, pp. 165-189

Persistent link: https://www.econbiz.de/10012163187

Information of unusual trading volume

Yin, Yugang; Liu, Yahui - In: Emerging markets finance & trade : a journal of the … 54 (2018) 10/11/12, pp. 2409-2432

Persistent link: https://www.econbiz.de/10012124746