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Institutional ownership, earnings management and earnings surprises : evidence from 39 years of U.S. data

Davis, Justin G.; García Cestona, Miguel Angel - In: Journal of economics, finance & administrative science 28 (2023) 56, pp. 218-236

Purpose As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a comprehensive approach to studying the effect of IO on earnings management...

Persistent link: https://www.econbiz.de/10014506782

Does the human capital of board directors add value to firms? : evidence from an Asian market

Tuan Van Nguyen; Nguyen, An; Locke, Stuart; Reddy, Krishna - In: Cogent economics & finance 5 (2017) 1, pp. 1-17

This paper investigates the effect of the human capital of directors on the financial performance of Vietnamese-listed companies. The dynamic system generalised method of moments (system GMM) estimator is used to examine a panel data-set consisting of 315 firm-year observations over a four-year...

Persistent link: https://www.econbiz.de/10011886680

Earnings quality and stock returns

Chan, Konan; Chan, Louis K. C.; Jegadeesh, Narasimhan; … - In: The journal of business : B 79 (2006) 3, pp. 1041-1082

Persistent link: https://www.econbiz.de/10003336930

The effect of a change in analyst composition on analyst forecast accuracy : evidence from US cross-listings

Nowland, John; Simon, Andreas - In: Journal of international accounting research 9 (2010) 1, pp. 23-38

Persistent link: https://www.econbiz.de/10003988357

Institutional effects on information content of US and French management earnings forecasts: evidence from market reactions and analyst revisions

Li, John Q.; Ding, Yuan - In: Advances in accounting : a research annual 24 (2008) 1, pp. 101-109

Persistent link: https://www.econbiz.de/10008700114

Earnings forecast optimism for US vs. non-US firms

Salerno, David; Jeppson, Nathan - In: International business and economics research journal 12 (2013) 11, pp. 1491-1501

Persistent link: https://www.econbiz.de/10010233706

US analyst regulation and the earnings forecast bias around the world

Hovakimian, Armen; Saenyasiri, Ekkachai - In: European financial management : the journal of the … 20 (2014) 3, pp. 435-461

Persistent link: https://www.econbiz.de/10010406837

Earnings quality and stock returns

Chan, Konan; Chan, Louis K. C.; Jegadeesh, Narasimhan; … - 2001

Persistent link: https://www.econbiz.de/10001585166

Financial Market Reactions to Earnings Announcements and Earnings Forecast Revisions : Evidence from the U.S. and China

Gift, Michael J. - 2010

This paper examines the impact of earnings announcements and earnings forecast revisions on stock returns across …-looking earnings announcement information and forward-looking earnings forecast information on the price of equity shares. We analyze … availability and actual or perceived reliability affect this relationship. We find that forward-looking analyst forecast …

Persistent link: https://www.econbiz.de/10013138780

U.S. Analyst Regulation and the Earnings Forecast Bias Around the World

Hovakimian, Armen - 2019

forecasts, this bias tending to be higher in countries with less investor protection. This forecast bias declined significantly …

Persistent link: https://www.econbiz.de/10012905642