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Financial Report Readability as a Signaling Device of Earnings Quality

Braun, Matías; Ferreira, Tiago; Ortiz M., Marcelo - 2022

We find that firms that meet or just beat last’s year earnings (henceforth, MBE firms) have a lower post-filing stock return volatility in the month following the 10-K filing. We also find that this negative relation is stronger for the MBE firms providing more readable 10-K. Furthermore, we...

Persistent link: https://www.econbiz.de/10013406618

The Quality of Accounting Information.

Zhou, Ling - 2018

contracting value of accounting information -- A review of the current debate on the determinants and consequences of mandatory … IFRS adoption -- Accounting quality and media attention around seasoned equity offerings. …

Persistent link: https://www.econbiz.de/10012681139

Value relevance of accounting numbers and sustainability information in Europe : empirical evidence from nonfinancial companies

Migliavacca, Alessandro - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065889

Creditor rights, implicit covenants, and the quality of accounting information

Ḥamdani, Asaf; Mugerman, Yevgeny; Rooz, Ruth; … - 2021

Persistent link: https://www.econbiz.de/10013188709

The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks

Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12

Persistent link: https://www.econbiz.de/10012065065

The coinsurance effect of corporate diversification : an empirical analysis of the accounting and economic implications

Nußmann, Dominik - 2018

Persistent link: https://www.econbiz.de/10011701423

Accounting information system underpinning quality financial reporting

Jablan Stefanović, Radmila; Knežević, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 4, pp. 361-375

Persistent link: https://www.econbiz.de/10010458717

The role of human resources in the transparency of financial information amidst the increasing trend of financial autonomy in public organizations

Thi Kim Thoa Dau; Van Nhi Vo - In: Recent developments in Vietnamese business and finance, (pp. 241-267). 2021

Persistent link: https://www.econbiz.de/10012798747

IFRS implementation and quality of accounting information (a literature review)

Surianti, Meily; Yadiati, Winwin - In: International journal of applied business and economic … 16 (2018) 1, pp. 129-136

Persistent link: https://www.econbiz.de/10011981786

Quality of accounting information, executives' background and loans of small and medium-sized enterprises

Guohui, Hu; Meimei, Zheng; Le, Zhao - In: International journal of economics, finance and … 6 (2018) 5, pp. 216-223

Persistent link: https://www.econbiz.de/10011963263

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