Showing 1 - 10 of 23,582
Fu, Kraft and Zhang (2012) use a hand-collected sample of firms with different interim reporting frequencies from 1951 to 1973 to test whether higher reporting frequency is associated with lower information asymmetry and a lower cost of equity capital. Their results suggest that firms with...
Persistent link: https://www.econbiz.de/10013103094
Using hand-collected data on firms' interim reporting frequency from 1951 to 1973, we examine the impact of financial reporting frequency on information asymmetry and the cost of equity. Our results show that higher reporting frequency reduces information asymmetry and the cost of equity, and...
Persistent link: https://www.econbiz.de/10013092425
We examine the role of fundamental accounting information in shaping portfolio performance. Using a conditional …
Persistent link: https://www.econbiz.de/10012965982
We examine analysts' GAAP earnings forecasts and illustrate their usefulness in two prominent research settings. First, we find that the availability of GAAP forecasts has increased dramatically since 2003, and they are now available for most I/B/E/S-covered firms. Next, we utilize GAAP...
Persistent link: https://www.econbiz.de/10012937955
regarding how people behave. Most financial accounting issues deal with matters of human behavior, such as the judgments and … financial accounting researchers can draw to motivate hypotheses and interpret results. Despite this, archival accounting … psychology theories that are applicable to financial accounting issues, lay out the circumstances where they may be especially …
Persistent link: https://www.econbiz.de/10014116816
Persistent link: https://www.econbiz.de/10010245607
Persistent link: https://www.econbiz.de/10012017871
This book is a comprehensive guide to the application of Python in accounting, finance, and other business disciplines … enhance traditional research methods in accounting and finance, not only allowing the reader to gain a firm understanding of … Python programming but also equipping them with the skills to apply Python to accounting, finance, and broader business …
Persistent link: https://www.econbiz.de/10014565975
Persistent link: https://www.econbiz.de/10015046114
Persistent link: https://www.econbiz.de/10011697353