. The failure of management to attain a forecast may reflect poorly on its industry understanding, knowledge of the firm …

This paper examines the relation between a series of past earnings increases and the credibility of voluntary … management earnings forecasts. We demonstrate that both analyst forecast revisions and stock price reactions around management … the credibility of management earnings forecasts is reduced when the level of net assets suggests a history of prior …

forecast errors and accruals, which we label “managers' accrual-related forecast bias.” We build on extensive research which … between managers' earnings forecast errors and discretionary accruals, but no association between managers' earnings forecast … errors and nondiscretionary accruals. Furthermore, the association between managers' earnings forecast errors and …

This study examines the credibility of corporate social responsibility (CSR) reports and the role of external assurance … words, external assurance can enhance the credibility of CSR reports. Moreover, the perceived credibility of CSR reports …

insight into auditors' and managers' disposition of identified misstatements, a dimension of audit and financial statement …

; Publizitätsverhalten ;Größenklassen ; Konzernrechnungslegung ; analysis ; accounting policy ; business forecast ; forecast uncertainty … ; Prognose ; Semiotik ; Semantik ; Syntaktik ; qualitative Datenanalyse ; Bilanzanalyse ; MAXqda ;Inhaltsanalyse ; Management …

This study investigates the relationship between managers' abnormal disclosure tone and opportunistic behaviour in … managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1411 annual …

regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the … to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We … then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …

We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe's regulation … discourages innovative activities. Our evidence suggests that reporting regulation has significant real effects by imposing … firms in a given industry. Thus, financial reporting regulation has important aggregate and distributional effects on …