Recent research finds that many analyst recommendation revisions take place shortly after earnings announcements. Altinkilic and Hansen (2009) attribute the clustering of recommendations to analysts strategically piggybacking on earnings information to improve the perceived performance of their...

Prior work finds that managers beneficially time their purchases, but not sales, prior to forecasts. Focusing on if (as opposed to when) a forecast is given, we link insider selling to silence in advance of earnings disappointments. This raises the question of whether the absence of...

Prior research document a positive association between analyst coverage and R&D. However, they do not investigate what particular attribute of R&D leads to this positive association. In this study we aim to fill the gap in the extant literature and explore the cross-sectional determinants of the...

La discusión por la relación entre contabilidad y medio ambiente ha sido poco abordada en nuestropaís. El presente artículo pretende profundizar en esta discusión que implica tener en cuenta elcarácter social, institucional y disciplinar de la contabilidad. Por esta razón, es necesario...

En la medida en que la internacionalización empresarial ha ido intensificándose y va surgiendoun nuevo usuario de la información internacional, la problemática ha ido pasando tanto alámbito académico como al profesional. Consciente de esta realidad, la Facultad de ContaduríaPública de la...

Improvement and diversification of costing methods should consider, in addition to efficiency, foresight and responsibility, and reduce the workload necessary to obtain information on costs of production and costs, and possible recovery of the information obtained. This process requires the...

The cost-benefit analysis is a way of evaluating a project in terms of economic efficiency. It means comparing the total costs with the benefits expressed in financial terms, being a technical analysis which is vital for the optimal allocation of resources in order to maximize benefits. The...

People who have lost their jobs are affected by the Covid-19 epidemic, which lowers demand and prevents them from updating daily used internet services. A company's deteriorating financial health may be a warning indication of impending financial trouble. With company size serving as a...

This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability with US firms when IFRS firms apply IFRS than when they...

This paper investigates the market consequences of sovereign accounting errors. Eurostat, a division of the European Commission, issues semiannual assessments of financial reports produced by the member states of the European Union (EU), and issues reservations that detail financial reporting...