Showing 1 - 10 of 143,748
This study investigates the effect of a security regulation that occurs concomitantly with International Financial Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of this regulation, we use a treatment (i.e., Italy) and a...
Persistent link: https://www.econbiz.de/10012903286
the magnitude and direction of analysts' forecast revisions are positively associated with unexplained CEO compensation …, however. Analysts' forecast errors measured months after the DEF14A release are associated with past unexplained compensation …
Persistent link: https://www.econbiz.de/10012898620
the magnitude and direction of analysts' forecast revisions are positively associated with unexplained CEO compensation …, however. Analysts' forecast errors measured months after the DEF14A release are associated with past unexplained compensation …
Persistent link: https://www.econbiz.de/10012863614
more likely among firms: (1) in high technology industries; (2) reporting losses; (3) with larger forecast errors; (4 …
Persistent link: https://www.econbiz.de/10014122934
earnings forecasters, we see that small adjustments to the model forecasts lead to more forecast accuracy. Based on past track …
Persistent link: https://www.econbiz.de/10010490078
earnings forecasters, we see that small adjustments to the model forecasts lead to more forecast accuracy. Based on past track …
Persistent link: https://www.econbiz.de/10013026946
available forecast for each forecaster and the difference between the average and the forecast that this forecaster previously … made. We extended the knowledge base by analyzing the unpredictable component of the earnings forecast. We found that for … some forecasters the unpredictable component can be used to improve upon the predictable forecast, but we also found that …
Persistent link: https://www.econbiz.de/10011895745
We define a delayed disclosure ratio (DD) as the fraction of 10-Q financial statement items that are withheld at the earlier quarterly earnings announcement. We find that higher DD firms have a greater delay in investor and analyst response to earnings surprises: (i) the fraction of total market...
Persistent link: https://www.econbiz.de/10012903178
forecast properties. The evidence shows that analysts' earnings forecast accuracy is higher and the forecast dispersion is … higher forecast accuracy and less forecast dispersion in the non-Big Five auditor sample but not in the Big Five auditor …
Persistent link: https://www.econbiz.de/10012773262
forecast when actual earnings exceed the consensus and the most pessimistic forecast when the consensus exceeds actual earnings …
Persistent link: https://www.econbiz.de/10012992160