نتایج جستجو برای: Earnings Informativeness
تعداد نتایج: 13152 فیلتر نتایج به سال:
This paper examines the “relative” information contained in insider director transactions. We find that insider transactions of multi-company directors reflect superior information about future relative returns; that is, directors are more likely to buy (sell) stocks of firms they direct that have better (worse) future returns. Examining related issues, we find weak support that December tax lo...
This paper examines the relation between managerial ownership and the quality of accounting information in an emerging market. It is hypothesized that the relation between managerial ownership and earnings’ explanatory power of returns is negative and different from that documented in developed markets due to a unique institutional setting, leading to relatively high agency conflicts and inform...
As climate change has been worsens, businesses must pay more attention to how their activities affect the environment. The intentions of this current research are analysed at influence environmental performance in moderating relationship between sustainability reporting disclosure and earnings informativeness. This paper used Purposive Sampling Method as a sampling technique identified forty-tw...
The finance industry has grown, financial markets have become more liquid, and information technology allows arbitrageurs to trade faster than ever. But have market prices then become more informative? We construct a model with information acquisition and investment to link financial development, price informativeness, and allocational efficiency. We then use market prices to construct the mode...
We explore whether uncertainty avoidance, an important aspect of national culture, influences the level informativeness share prices about future earnings. Uncertainty avoidance relates to extent which members a society feel threatened by uncertain or unknown situations. employ data from 20 countries, comprising 26,882 firm-year observations reporting under same accounting standards. Using pane...
This paper examines a panel sample of Chinese firms with and without foreign Bshare listings over a nine-year period from 1998 to 2006 to address the changing role of cross-listing in shaping corporate earnings management, stock price informativeness, and firm value, contingent upon increased market integration. In line with the “bonding hypothesis” of Coffee (1999, 2002) and Stulz (1999), we f...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید