Narrow search
Showing 1 - 7 of 7
Cover Image
Interlocking Boards and Firm Performance: Evidence from a New Panel Database
Non, Mariëlle C.; Franses, Philip Hans - Tinbergen Instituut - 2007
the effect of interlocks on firm performance for 101 large Dutch firms using a large and new panel database. We use five … different performance measures, and for each performance measure we design three different panel data models, where we allow the … we conclude that current interlocks can have a negative effect on future firm performance. We show that this negative …
Persistent link: https://www.econbiz.de/10011255468
Cover Image
Interlocking Boards and Firm Performance: Evidence from a New Panel Database
Non, Mariëlle C.; Franses, Philip Hans - Tinbergen Institute - 2007
the effect of interlocks on firm performance for 101 large Dutch firms using a large and new panel database. We use five … different performance measures, and for each performance measure we design three different panel data models, where we allow the … we conclude that current interlocks can have a negative effect on future firm performance. We show that this negative …
Persistent link: https://www.econbiz.de/10005144409
Cover Image
Forecasting Earnings Forecasts
Bruijn, Bert de; Franses, Philip Hans - Tinbergen Instituut - 2013
We analyze earnings forecasts retrieved from the I/B/E/S database concerning 596 firms for the sample 1995 to 2011, with a specific focus on whether these earnings forecasts can be predicted from available data. Our main result is that earnings forecasts can be predicted quite accurately using...
Persistent link: https://www.econbiz.de/10011255828
Cover Image
How Informative are the Unpredictable Components of Earnings Forecasts?
Bruijn, Bert de; Franses, Philip Hans - Tinbergen Instituut - 2015
An analysis of about 300000 earnings forecasts, created by 18000 individual forecasters for earnings of over 300 S&P listed firms, shows that these forecasts are predictable to a large extent using a statistical model that includes publicly available information. When we focus on the...
Persistent link: https://www.econbiz.de/10011256066
Cover Image
Cost of capital and earnings transparency
Barth, Mary E.; Konchitchki, Yaniv; Landsman, Wayne R. - In: Journal of Accounting and Economics 55 (2013) 2, pp. 206-224
We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base our earnings transparency measure on the extent to which earnings and change in earnings covary contemporaneously with returns. We find a significant negative relation between our transparency...
Persistent link: https://www.econbiz.de/10010664195
Cover Image
Disentangling mandatory IFRS reporting and changes in enforcement
Barth, Mary E.; Israeli, Doron - In: Journal of Accounting and Economics 56 (2013) 2, pp. 178-188
We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, in this issue). We begin by discussing CHL in the context of prior literature, and subsequently discuss the research design, results, and inferences. CHL seeks to contribute to the...
Persistent link: https://www.econbiz.de/10011043076
Cover Image
What drives the Quotes of Earnings Forecasters?
Bruijn, Bert de; Franses, Philip Hans - Tinbergen Instituut - 2012
performance in relation to firm characteristics, on categorizing the analysts into groups with similar behaviour and on the effect …
Persistent link: https://www.econbiz.de/10011257426