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91.
Christopher Hodgdon Rasoul H. Tondkar David W. Harless Ajay Adhikari 《Journal of International Accounting, Auditing and Taxation》2008,17(1):1-13
We investigate the relationship between analysts’ earnings forecast errors and firm compliance with the disclosure requirements of International Financial Reporting Standards (IFRS). Using a comprehensive disclosure index of selected IFRS for which previous research has indicated significant noncompliance, we develop an unweighted and an innovative weighted measure of IFRS disclosure compliance. We document that forecast error is negatively related to IFRS compliance, and that the magnitude of this effect is larger when controlling for analyst fixed effects. Our findings suggest that compliance with the disclosure requirements of IFRS reduces information asymmetry and enhances the ability of financial analysts to provide more accurate forecasts. Our findings also support the viewpoint that the extent of compliance with accounting standards is as important as the standards themselves. Our results are robust to alternative model specifications. 相似文献
92.
Bradley Blaylock Bradley P. Lawson Michael A. Mayberry 《Journal of Business Finance & Accounting》2020,47(7-8):858-881
Prior research suggests that investors behave ‘as if’ taxable income contains information about future performance by providing evidence of a positive association between taxable income and stock returns. We draw on the fundamental analysis literature and provide direct evidence on this assertion by examining whether taxable income predicts future pretax performance. We find that taxable income positively predicts future pretax cash flows, pretax book income, and ‘Street’ pretax earnings, suggesting that taxable income provides incremental information to book income regarding performance. Moreover, we find a positive association between taxable income and analysts’ pretax forecasts, consistent with analysts utilizing the information in taxable income when forming earnings expectations. We do not find an association between taxable income and future analyst forecast errors, implying analysts do not overreact or underreact to taxable income's performance signal. Overall, we find that taxable income provides a signal of fundamental value and corroborate the implications of prior research. 相似文献
93.
一个形象良好的企业不仅要有良好的运营成果,还需要有效的与投资者交流的渠道与方法。投资者往往不喜欢盈余变化莫测的企业,因此投资者关系管理成为企业吸引投资者的一个重要因素。然而,在我国上市公司开始大力开展投资者关系管理的背景下,证券分析师作为降低上市公司和投资者之间信息不对称、增加市场透明度的特殊群体,并没有得到上市公司应有的重视。上市公司普遍缺乏同证券分析师的有效沟通。分析证券分析师在上市公司与投资者盈余信息沟通中发挥作用,并对我国上市公司证券分析师沟通战略的发展路径与方法进行探索。 相似文献
94.
We investigate the information content of equity analysts' recommendation changes subsequent to the passage of Regulation Fair Disclosure. We find that analyst upgrades (downgrades) are associated with positive (negative) abnormal returns. Overall, stock prices tend to react significantly more strongly to recommendation changes accompanied by news events than to those that are not. Even so, returns around recommendation changes not accompanied by news are significantly different from zero. This result holds after controlling for firm‐specific variables and the incidence of multiple simultaneous recommendation changes. We conclude that analyst recommendation changes, in and of themselves, are informative. 相似文献
95.
以2011-2016年我国A股上市公司数据为研究样本,运用现金—现金流敏感性模型,研究持续经营审计意见及分析师跟踪对融资约束的影响。研究发现:持续经营审计意见的出具加剧了上市公司面临的融资约束;分析师跟踪人数越多,上市公司面临的融资约束越小;分析师跟踪能够缓解被出具带强调事项段持续经营无保留审计意见公司的融资约束,加剧被出具其他持续经营审计意见(保留意见、无法表示意见和否定意见)公司的融资约束。 相似文献
96.
Michael Y. Yuan 《Economics of Innovation and New Technology》2013,22(2):153-181
I study the desirability and incentives for countries to lead or follow in international copyright policy making by analyzing a lead-follow model of international copyright and comparing it with a competitive model. The analyses suggest that the lead-follow model is globally preferable except when the information products have short economic life in the leading country. In this exceptional case, the incentives of individual countries are compatible with global welfare as they also prefer the globally preferable competitive model. However, in the cases where the lead-follow model is globally preferable, individual countries do not always have the incentive to lead or follow. For example, a small country may prefer competition over leading or following, as competition may allow it to free-ride on the copyright protection provided by the larger country. This suggests that ‘extraordinary’ incentive is sometimes needed to induce individual countries to adopt the lead-follow model of international copyright when it is globally desirable. 相似文献
97.
文章论述了工业企业计算工业增加值的重要意义,介绍工业增加值的含义、计算方法,以及应遵循的原则。并且,结合南宁五菱桂花车辆有限公司在计算工业增加值工作中遇到的问题,阐述笔者在实际工作中的几点体会。 相似文献
98.
随礼本是一种婚姻礼俗,如今却蔓延到人们生活的诸多方面,甚至已经给社会,尤其是乡村社会造成了不可低估的影响。本文以辽宁省开原市某村庄为例,从博弈论的角度,微观的分析了随礼风的盛行原因。本文认为,正是乡村小社会的监督作用维持了人情博弈持续进行。并分析得出随礼风愈演愈烈的根源就在于农民抵抗风险能力的薄弱,最后引申出结论:农民实质上需要的是强有力的社会保障体系。 相似文献
99.
Beginning June 9, 2005, Value Line started announcing its Timeliness changes online at 10:00 a.m. on Thursday, one day earlier than Friday noon's post‐delivery. We confirm that the Value Line effect still exists but shifts to Thursday in the Internet era. Unlike previous findings, the next‐day abnormal return after the announcement has disappeared, suggesting that the market efficiently priced the change. We find that a portfolio upgraded from rank 5 to 4 gains the highest cumulative abnormal return of 9.07% over a 50‐day window. Finally, we find that the post‐earnings announcement drift does not explain the Value Line enigma. 相似文献
100.