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Shaping the information environment : international evidence on financial reporting frequency and analysts' earnings forecast errors
Filip, Andrei; Liu, Junqi; Moraru-Arfire, Andreea - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 3, pp. 754-785
Persistent link: https://www.econbiz.de/10014584639
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Accounting conservatism and Street earnings
Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709
Persistent link: https://www.econbiz.de/10011283643
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Annual earnings guidance and the smoothing of analysts' multi-period forecasts
Luo, Jianchuan; Ronen, Joshua; Shalev, Ron; Tang, Michael - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 874-901
Persistent link: https://www.econbiz.de/10013389078
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Mandatory IFRS adoption and analyst forecast accuracy : the role of financial statement-based forecasts and analyst characteristics
Demmer, Matthias; Pronobis, Paul; Yohn, Teri Lombardi - In: Review of accounting studies 24 (2019) 3, pp. 1022-1065
Persistent link: https://www.econbiz.de/10012099034
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Audit committee characteristics and repeatedly meeting-beating analyst forecasts
Rickling, Maria - In: International journal of business 19 (2014) 2, pp. 173-191
Persistent link: https://www.econbiz.de/10010362073
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Do financial expert directors affect the incidence of accruals management to meet or beat analyst forecasts?
Hsu, Pei Hui - In: Asia-Pacific journal of accounting & economics : APJAE 22 (2015) 4, pp. 406-427
Persistent link: https://www.econbiz.de/10011415618
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Financial restatements, litigation and implied cost of equity
Salavei Bardos, Katsiaryna; Mishra, Dev - In: Applied financial economics 24 (2014) 1/3, pp. 51-71
Persistent link: https://www.econbiz.de/10010390874
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Financial reporting material misstatements, earnings conservatism and managerial replacement decisions
Wei, Jo Ting - In: International journal of business and economic sciences … 14 (2021) 1, pp. 7-21
Purpose: Based on signal theory and legitimacy theory, this paper examines whether firms with financial reporting … misstatements (restatements) would prefer conservative financial reporting to send signals regarding their determinants of improving … financial reporting credibility and legitimate organizational image in Taiwan. This paper further examines whether these firms …
Persistent link: https://www.econbiz.de/10012603984
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Earnings quality in an ethics perspective
Romano, Mauro; Onesti, Tiziano - In: International journal of business governance & ethics : … 11 (2016) 1, pp. 52-67
Persistent link: https://www.econbiz.de/10011619767
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …
Persistent link: https://www.econbiz.de/10013401816