نتایج جستجو برای: earnings informativeness

تعداد نتایج: 13152  

2000
Jerry C. Y. Han John J. Wild

different levels of predisclosure information production and dissemination. Empirical evidence supports this size-related information Accordingly, because information search activities yield higher expected hypothesis. The magnitude of abnormal returns associated trading profits for larger firms, prices are “more informative” for larger with both good and bad earnings information has been shown...

Journal: :Computers in Human Behavior 2010
Yongqiang Sun Kai H. Lim Chunping Jiang Jerry Zeyu Peng Xiaojian Chen

Informativeness and entertainment are regarded as two types of advertising value that can influence consumers’ attitudes toward Web advertising. Despite of many studies on these two factors, there are two research gaps in extant literature. First, the effects of informativeness and entertainment on attitude are considered separately, yet their interaction effect is neglected. Second, the role o...

2012
John S. Whissell

In this thesis I examine clustering evaluation, with a subfocus on text clusterings specifically. The principal work of this thesis is the development, analysis, and testing of a new internal clustering quality measure called informativeness. I begin by reviewing clustering in general. I then review current clustering quality measures, accompanying this with an in-depth discussion of many of th...

Journal: :Cognitive psychology 2014
Michael C Frank Noah D Goodman

Language comprehension is more than a process of decoding the literal meaning of a speaker's utterance. Instead, by making the assumption that speakers choose their words to be informative in context, listeners routinely make pragmatic inferences that go beyond the linguistic data. If language learners make these same assumptions, they should be able to infer word meanings in otherwise ambiguou...

Journal: :Journal of International Accounting, Auditing and Taxation 2022

This paper compares the informativeness of discretionary research and development (R&D) capitalization under IAS 38 with non-discretionary “as-if” R&D capitalization. While prior consistently demonstrated capital market benefits capitalization, evidence for reported are less favorable due to earnings management concerns. Because studies based on adjusted data assuming resulting numbers free fro...

2013
Zhaohui Wu C. Lee Giles

Measuring term informativeness is a fundamental NLP task. Existing methods, mostly based on statistical information in corpora, do not actually measure informativeness of a term with regard to its semantic context. This paper proposes a new lightweight feature-free approach to encode term informativeness in context by leveraging web knowledge. Given a term and its context, we model contextaware...

2010
Hitoshi Nishikawa Takaaki Hasegawa Yoshihiro Matsuo Gen-ichiro Kikui

We propose a novel algorithm for sentiment summarization that takes account of informativeness and readability, simultaneously. Our algorithm generates a summary by selecting and ordering sentences taken from multiple review texts according to two scores that represent the informativeness and readability of the sentence order. The informativeness score is defined by the number of sentiment expr...

2011
Qi Chen Zeqiong Huang Yun Zhang Hengjie Ai Jeremy Bertomeu Alexander Black Doug Diamond Pingyang Gao Haresh Sapra Katherine Schipper

This paper analyzes the e¤ects of public information in a perfect competition trading model populated by asymmetriclly informed short-horizon investors who have di¤ering private information precisions. We …rst show that information asymmetry reduces price informativess and can lead to multiple linear equilibria, where price informativeness refers to the amount of private information revealed by...

Journal: :Journal of Physics: Conference Series 2020

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید