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Segment disclosure quantity and quality under IFRS 8 : determinants and the effect on financial analysts' earnings forecast errors

André, Paul; Filip, Andrei; Moldovan, Rucsandra - In: The international journal of accounting : TIJA 51 (2016) 4, pp. 443-461

Persistent link: https://www.econbiz.de/10011630539

Diversified firms and analyst earnings forecasts : the role of management guidance at the segment level

André, Paul; Filip, Andrei; Moldovan, Rucsandra - In: Journal of international accounting research 18 (2019) 3, pp. 1-38

Persistent link: https://www.econbiz.de/10012212931

Discussion of: diversified firms and analyst earnings forecasts : the role of management guidance at the segment level

Fasan, Marco - In: Journal of international accounting research 18 (2019) 3, pp. 39-40

Persistent link: https://www.econbiz.de/10012212932

Diversified Firms and Analyst Earnings Forecasts : The Role of Management Guidance at the Segment Level

André, Paul - 2019

Using a unique, manually-collected dataset, we are the first to analyze the role that management guidance at the segment level plays for the financial analyst earnings forecasts of diversified firms. About half of the diversified European firms in the sample provide segment-level guidance (SLG),...

Persistent link: https://www.econbiz.de/10012900343

La gestion stratégique des résultats : le modèle anglo-saxon convient-il au contexte suisse?

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The contractual and value relevances of reported earnings in an unregulated information market : the case of Switzerland

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Do countries matter for voluntary disclosure? : evidence from cross-listed firms in the US

Shi, Yaqi; Magnan, Michel; Kim, Jeong-bon - In: Journal of international business studies : JIBS ; an … 43 (2012) 2, pp. 143-165

Persistent link: https://www.econbiz.de/10009504438