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On the informativeness of unexpected exclusions from street earnings
Bratten, Brian; Larocque, Stephannie; Yohn, Teri Lombardi - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 809-841
Persistent link: https://www.econbiz.de/10014560288
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Disagreement about the past : an empirical assessment of bank analysts' GAAP and non-GAAP earnings measures
Clatworthy, Mark; Ho, Tuan; Zhu, Jude Mengzhu - In: Journal of business finance & accounting : JBFA 49 (2022) 3/4, pp. 588-624
Persistent link: https://www.econbiz.de/10013188458
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The impact of IFRS complexity on analyst forecast properties : the moderating role of high quality audit
Miah, Muhammad Shahin; Jiang, Haiyan; Rahman, Asheq; … - In: International journal of finance & economics : IJFE 28 (2023) 1, pp. 902-928
Persistent link: https://www.econbiz.de/10014253328
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Taxes in non-GAAP reporting : evidence of strategic behavior in selecting tax rates applied to exclusions
Chen, Novia Xi; Chiu, Peng-Chia; Shevlin, Terry; Wang, Jiani - In: Management science : journal of the Institute for … 69 (2023) 5, pp. 3100-3120
Persistent link: https://www.econbiz.de/10014305483
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Opportunistic avoidance of litigation loss accruals and the mitigating effects of auditors
Huang, Hsin-Yi; Lohwasser, Eric; Yu, Zhiyuan; Chang, Hsihui - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 468-491
Persistent link: https://www.econbiz.de/10014584612
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Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
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Corporate Governance, Product-Related Voluntary Disclosure and Analysts’ Forecasts Properties
Enache, Luminita - 2016
corporate governance on a firms' information environment, specifically on analysts forecast accuracy, dispersion, precision of … forecast accuracy, only when voluntary disclosure is constant over time. Analysts forecast dispersion decreases when more …
Persistent link: https://www.econbiz.de/10013007705
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Auditor Governance, Institutions and Analyst Forecast Properties : International Evidence
Verriest, Arnt - 2013
properties of analysts' earnings forecasts. The evidence shows that forecast accuracy is lower and forecast dispersion higher for … Big 4 audits and earnings forecast properties is stronger in weak political environments. This finding suggests that …
Persistent link: https://www.econbiz.de/10013092384
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Analyst forecast quality and corporate social responsibility : the mediation effect of corporate governance
Shan, Yuan George; Yang, Wenling; Zhang, Junru; Chang, … - In: Meditari accountancy research 31 (2023) 3, pp. 675-705
Persistent link: https://www.econbiz.de/10014362584
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Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy : international evidence
Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Ariff, … - In: Journal of applied accounting research 24 (2023) 2, pp. 380-402
Persistent link: https://www.econbiz.de/10014234405