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Intangibles and management earnings forecasts

Khallaf, Ashraf; Kannan, Yezen - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20

recognized intangibles (capitalized) show a positive association. These findings hold across various factors such as analysts …

Persistent link: https://www.econbiz.de/10014580183

Revenue forecasting in the mining industries : a data-driven approach

Jones, Benjamin - 2020

Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries. However, this is challenging in practice, given commodity market volatility, the extended lags (and often opaque processes) between resource discoveries and...

Persistent link: https://www.econbiz.de/10012173981

Intangible assets and analysts’ overreaction and underreaction to earnings information : empirical evidence from saudi arabia

Elkemali, Taoufik - In: Risks : open access journal 12 (2024) 4, pp. 1-16

Several prior studies indicate that financial analysts exhibit systematic underreaction to information; others … illustrate systematic overreaction. We assume that cognitive biases influence analysts' behavior and that these misreactions are …-on financial analysts' reactions. We explore the effect of information conveyed by prior-year earnings announcements on the current …

Persistent link: https://www.econbiz.de/10014636511

Do reported intangible assets create a better information environment?

Nittikorn Suwansin; Likitwongkajon, Napaporn; Pinprapa … - In: Global business and finance review 29 (2024) 4, pp. 55-69

Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill (GW), and research and development expense (R&D) reported in the financial statements and annual reports of firms on the Stock Exchange of Thailand (SET) can improve the information environment, as...

Persistent link: https://www.econbiz.de/10015056573