نتایج جستجو برای: Earnings Informativeness
تعداد نتایج: 13152 فیلتر نتایج به سال:
Hubungan antara perataan laba dan keinformatifan ditentukan oleh alasan mengapa perusahaan menggunakannya. Mengambil keuntungan dari adanya motif oportunistik dalam melakukan di Indonesia, penelitian ini menginvestigasi apakah mengurangi tingkat laba. Penelitian memperluas literatur dengan mempertimbangkan kecakapan manajerial dapat memperlemah hubungan yang bersifat terhadap menggunakan sampel...
In this study, I investigate the informativeness of aggregate equity purchases and sales by senior corporate officers and directors in a sample of 39 countries. I find that countrylevel insider trading signals are associated with future country-level market returns, controlling for other contemporaneous signals such as country-level earnings guidance and analysts’ forecasts, and risk factors su...
The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements
ABSTRACT This paper synthesizes the literature on management earnings forecasts (MFs) and adaption mechanisms, combines existing theories into a unifying framework, discusses primary determinants of MF accuracy informativeness. The proposed model refines by emphasizing dynamics multiperiod interactions among firm management, financial analysts, investors, thereby simplifying assessment complex ...
Behavioral Finance aims to explain empirical anomalies by introducing investor psychology as a determinant of asset pricing. This study provides strong evidence that anomalous stock price behavior following earnings announcements is due to a representativeness bias. It investigates current and past earnings surprises and subsequent market reaction for listed US companies over the period 1983-19...
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