نتایج جستجو برای: Earnings Informativeness
تعداد نتایج: 13152 فیلتر نتایج به سال:
This study aims to determine the effect of Company Ownership Structure on Profit Informative with Earnings Opacity as an intervening variable. The company's ownership structure is measured by looking at percentage controlling shareholders above 50%. informativeness earnings response coefficient (ERC). Meanwhile, opacity proxied smoothing using Eckel index. research population includes manufactu...
Abstract This paper uses the data from Chinese capital market to study relationship between cost stickiness, earnings forecast accuracy and stock price information content. The empirical results show that: (1) Cost stickiness significantly affects response coefficient of prices. Lower improves ability current returns reflect future earnings, which is manifested in higher (FERC). (2) reduces non...
Theory predicts that the accounting information transparency affects credit spreads. Given that one of the putative benefits of International Financial Reporting Standards (IFRS) is transparency of accounting information, this study evaluates the impact of IFRS on the pricing of credit spreads in the over-the-counter Credit Default Swap (CDS) market. Using a difference in differences methodolog...
Research aims: This study aims to analyze the relationship between real earnings management, fraud, and informativeness, as moderating variable, on investment efficiency.Design/Methodology/Approach: The samples tested consisted of 333 observations in manufacturing companies during 2018-2020. hypothesis testing used moderated regression analysis through Eviews-12.Research findings: results uncov...
We examine whether the Securities Exchange Act of 1934 increased information content corporate earnings disclosures. Prior research questions improved disclosure quality but generally relies on long-window tests and yields mixed results. focus informativeness, improving upon prior designs by focusing short announcement windows employing a difference-in-differences design to control for potentia...
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