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Management earnings forecasts, insider trading, and information asymmetry

Kraft, Anastasia; Lee, Bong-soo; Lopatta, Kerstin - In: The journal of corporate finance : contracting, … 26 (2014), pp. 96-123

Persistent link: https://www.econbiz.de/10010382647

The impact of IFRS adoption on IPO management earnings forecasts in Australia

Firth, Michael - 2020

. Specifically, we document that forecast errors of the predicted earnings issued during the Initial Public Offering (IPO) have …

Persistent link: https://www.econbiz.de/10012857133

Real Earnings Management and the Properties of Analysts’ Forecasts

Eiler, Lisa - 2016

We examine how analysts' earnings forecast properties vary when accounting information is more difficult to process …. Specifically, we investigate whether analysts' forecast properties are associated with traditional real earnings management (REM …) measures. We hypothesize and find that analysts' forecast errors and dispersion are greater for REM firms. Next, we investigate …

Persistent link: https://www.econbiz.de/10012987850

Asymmetric Timeliness in Earnings : Insights from Earnings Disaggregation

Jackson, Andrew B.; Shan, Yaowen; Taylor, Stephen L. - 2021

We revisit the asymmetric timeliness of earnings as proposed by Basu (1997). For a large sample of US firm years from 1970-2019, we show that earnings are asymmetrically timely with respect to bad economic news, and that this is robust to the declining timeliness of good news, different time...

Persistent link: https://www.econbiz.de/10013249973

R&D Intensity and the Value of Analysts’ Recommendations

Palmon, Dan - 2014

This study examines the relationship between the value of financial analysts' recommendations and the intensity of firms' research and development (R&D) expenditures. We conduct univariate, portfolio and regression analyses using a sample of 8,620 public firms for the period 1993-2004. The...

Persistent link: https://www.econbiz.de/10013068032

The Effect of Enforcement on Timely Loss Recognition : Evidence from Insider Trading Laws

Jayaraman, Sudarshan - 2011

I use the first-time enforcement of insider trading laws in sixteen countries as a shock to enforcement and examine its influence on timely loss recognition (TLR). Consistent with greater enforcement increasing the usefulness of accounting information in contracts and thereby the demand for...

Persistent link: https://www.econbiz.de/10013119831

Large Customers, Earnings Persistence, and Earnings Management

Huang, Lixin - 2019

in earnings management, and tend to receive more negative stock price reactions when they miss or barely meet forecast …

Persistent link: https://www.econbiz.de/10012902132

Earnings Quality

Nissim, Doron - 2021

This monograph provides a thorough review of earnings quality issues and analysis. Its primary objectives are to help gain a deep understanding of earnings quality and facilitate the development of comprehensive, granular, and contextual earnings quality indicators and analyses. While there are...

Persistent link: https://www.econbiz.de/10013234184

Insider Profitability and Public Information : Evidence From the XBRL Mandate

Huang, Yuyun - 2020

presentation attenuates the profitability of insiders' trades. We provide unique insights on how insiders profit from publicly …

Persistent link: https://www.econbiz.de/10012847727

The Effect of Voluntary Disclosure on Firm Risk and Firm Value : Evidence from Management Earnings Forecasts

Foerster, Stephen R. - 2013

This study investigates whether the voluntary disclosure of management earnings forecasts influences investors' assessment of firm risk and firm value. We find a significant negative relationship between the issuance of management earnings forecasts and a variety of measures of firm risk...

Persistent link: https://www.econbiz.de/10013088706

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