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Auditor Governance, Institutions and Analyst Forecast Properties : International Evidence
Verriest, Arnt - 2013
properties of analysts' earnings forecasts. The evidence shows that forecast accuracy is lower and forecast dispersion higher for … Big 4 audits and earnings forecast properties is stronger in weak political environments. This finding suggests that …
Persistent link: https://www.econbiz.de/10013092384
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Did the Sarbanes-Oxley Act of 2002 make firms less opaque? : evidence from analyst earnings forecasts
Arping, Stefan; Sautner, Zacharias - 2010 - This version: November 2010
We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms that are not cross-listed. We derive...
Persistent link: https://www.econbiz.de/10011382666
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How Good are Equity Valuation Models in Predicting Stock Prices?
Hukelmann, Christoph - 2013
This paper aims to test the accuracy of three well-known equity valuation models for the period 1990 to 2006. This was done to a sample of German listed firms which diverge from the US market in accounting standards, market maturity and corporate governance culture (bank-based in contrast to the...
Persistent link: https://www.econbiz.de/10013073371
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CEO Facial Width Predicts Firm Financial Policies
Mills, Jackson - 2014
Facial width-to-height ratio (fWHR) is a proxy for testosterone levels and has been linked to aggressive behavior and increased risk tolerance. This study is the first to examine the relationship between a proxy for CEO testosterone levels and firm financial policies. Using data hand-collected...
Persistent link: https://www.econbiz.de/10013046475
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Social Links and Predictable Returns
Nie, Mingjian; Wu, Jing - 2023
We extract individual and company profiles from BoardEx to identify the executive board network and investigate the relationship between social links and asset returns. Our study documents a cross-predictability effect on returns for firms linked through executive board members. Specifically,...
Persistent link: https://www.econbiz.de/10014350022
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The value of crowdsourced earnings forecasts
Jame, Russell; Johnston, Rick; Markov, Stanimir; Wolfe, … - In: Journal of accounting research 54 (2016) 4, pp. 1077-1110
Persistent link: https://www.econbiz.de/10011557673
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An analysis of persistence in analyst's relative forecast accuracy
Simon, Andreas - In: Applied financial economics 24 (2014) 1/3, pp. 107-120
Persistent link: https://www.econbiz.de/10010391465
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Analyst forecasts during the COVID-19 pandemic : evidence from REITs
Anglin, Paul M.; Cui, Jianxin; Gao, Yanmin; Zhang, Li - In: Journal of risk and financial management : JRFM 14 (2021) 10, pp. 1-23
better understand how financial analysts forecast earnings. We focus on forecasts for Real Estate Investment Trusts (REITs … regression analysis finds that the severity of the pandemic increases analysts' forecast error and dispersion. Government … forecast error rises by more, for REITs, when focusing on Hospitality and Industrial properties, and dispersion rises by more …
Persistent link: https://www.econbiz.de/10012628786
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Media sentiment divergence and analyst earnings forecasts
Kyung, Hangsoo; Tsang, Albert - In: Asia-Pacific journal of accounting & economics : … 31 (2024) 1, pp. 25-49
Persistent link: https://www.econbiz.de/10014489079
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Discussion of "The impact of analysts' forecast errors and forecast revisions on stock prices"
Eames, Michael - In: Journal of business finance & accounting : JBFA 35 (2008) 5/6, pp. 741-747
Persistent link: https://www.econbiz.de/10003742905