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The present study examines the role of disclosure in assisting market participants to form expectations of future earnings by observing the accrual content of reported earnings. Accounting research has been focusing on investigating the ability of accounting numbers and practices to provide...
Persistent link: https://www.econbiz.de/10009440895
This study focuses on the relation between the cost of equity capital and earnings expectations when the properties of accounting that determine earnings vary across different regulatory regimes. More particularly, it addresses the European setting where different types of GAAP regime have...
Persistent link: https://www.econbiz.de/10012733471
This study examines the interactive influence of corporate ownership, corporate governance and investor protection on the incorporation of current value shocks in the accounting earnings of European companies. This influence is investigated not only by means of the association between current...
Persistent link: https://www.econbiz.de/10012733472
The objective of this paper is to assess whether the inclusion of improved estimates of the future in corporate annual financial statements has brought about greater international comparability. It is argued that including more relevant information in financial reporting enables users to...
Persistent link: https://www.econbiz.de/10012857597
This study examines the interactive influence of corporate ownership, corporate governance and investor protection on the incorporation of current value shocks in the accounting earnings of European companies. This influence is investigated not only by means of the association between current...
Persistent link: https://www.econbiz.de/10005312511
Persistent link: https://www.econbiz.de/10005261026
Persistent link: https://www.econbiz.de/10007302817
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Persistent link: https://www.econbiz.de/10007606118