Narrow search
Showing 1 - 10 of 107,296
Cover Image
Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … security regulation, but are similar to Italy along a set of institutional dimensions. We find that the information content of …
Persistent link: https://www.econbiz.de/10012903286
Cover Image
Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
Cover Image
Informed or speculative trading? : evidence from short selling before star and non-star analysts' downgrade announcements in an emerging market
Meng, Qingbin; Li, Ying; Jiang, Xuanyu; Chan, Kam C. - In: Journal of empirical finance 42 (2017), pp. 240-255
Persistent link: https://www.econbiz.de/10011808575
Cover Image
Assessing the consistency among accounting measures of earnings quality : a study of stocks listed on national stock exchange 500
Munjal, Shikhil; Singh, Gurcharan; Jearth, Palvi - In: International journal of economics and financial issues … 11 (2021) 4, pp. 19-26
Persistent link: https://www.econbiz.de/10012610618
Cover Image
The information content of earnings announcements in Denmark
Sponholtz, Carina - In: International journal of managerial finance : IJMF 4 (2008) 1, pp. 4-36
Persistent link: https://www.econbiz.de/10003933862
Cover Image
What drives the increased informativeness of earnings announcements over time?
Collins, Daniel W.; Li, Oliver Zhen; Xie, Hong - In: Review of accounting studies 14 (2009) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10003816060
Cover Image
Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
Cover Image
Market segmentation and information values of earnings announcements : some empirical evidence from an event study on the Chinese stock market
Gao, Yuan; Tse, Yiu Kuen - In: International review of economics & finance : IREF 13 (2004) 4, pp. 455-474
Persistent link: https://www.econbiz.de/10002222930
Cover Image
Institutional Investors and Information Content of Earnings Announcements Over Time
Mian, G. Mujtaba - 2011
The investor composition in the US stock market has been undergoing a dramatic shift towards greater institutional ownership. In this paper, we show that the increase in the stock ownership by institutions over time, especially those with focus on short-term performance, is positively related to...
Persistent link: https://www.econbiz.de/10013119398
Cover Image
Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496