Search Results - subject:"forward-looking statements"

The unintended benefit of the risk factor mandate of 2005

Huang, Allen; Shen, Jianghua; Zang, Amy Y. - In: Review of accounting studies 27 (2022) 4, pp. 1319-1355

Persistent link: https://www.econbiz.de/10013457530

Dambra, Michael; Even-Tov, Omri; Munevar, Kimberlyn - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 121-152

Persistent link: https://www.econbiz.de/10014431543

International earnings announcements : tone, forward-looking statements, and informativeness

Henry, Elaine; Thewissen, James; Torsin, Wouter - In: The European accounting review 32 (2023) 2, pp. 275-309

Persistent link: https://www.econbiz.de/10014299260

Financial constraints and political catering disclosures of non-state-owned firms : evidence from textual analysis

Kong, Dongmin; Shi, Lu - In: Accounting and finance 63 (2023) 4, pp. 4533-4563

Persistent link: https://www.econbiz.de/10014477154

A contextual analysis of the impact of managerial expectations on asymmetric cost behavior

Chen, Jason V.; Kama, Itay; Lehavy, Reuven - In: Review of accounting studies 24 (2019) 2, pp. 665-693

Persistent link: https://www.econbiz.de/10012099021

The perceived credibility of forward-looking performance disclosures

Athanasakou, Vasiliki E.; Hussainey, Khaled - London School of Economics (LSE) - 2014

We investigate the credibility of forward-looking performance disclosures (FLPDs) in the narrative sections of annual reports, as perceived by investors. Our proxy for these disclosures is an index of statements about future performance. We find that companies issue more FLPDs when raising debt...

Persistent link: https://www.econbiz.de/10011126504

Disclaiming the future : investigating the impact of cautionary disclaimers on investor judgments before and after experiencing economic loss

Asay, H. Scott; Hales, Jeffrey - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 81-99

Persistent link: https://www.econbiz.de/10011906590