Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers
Journal of Accounting Research, EarlyView.ABSTRACT We compare the earnings information produced by the five largest forecast data providers (FDPs)—Bloomberg, Capital IQ, FactSet, I/B/E/S, and Zacks—and observe substantial differences across FDPs in both forecasted and actual street earnings values, and thus the earnings surprise, for the same firm‐quarter.
Stephannie Larocque +2 more
wiley +1 more source
The impact of the Hamas-Israel conflict on the U.S. defense industry stock market return. [PDF]
PLoS OneKlomp J.
europepmc +1 more source
How much are you willing to pay to avoid lockdowns? Evidence from the real estate market
Real Estate Economics, EarlyView.Abstract In response to the COVID‐19 pandemic, numerous countries implemented lockdowns. In Victoria, Australia, a unique two‐tier system was employed, segregating areas with a Ring of Steel boundary and imposing additional restrictions within. This study focuses on the impact of lockdowns on housing prices and rents, exploring whether people are ...
Jian Liang, Chyi Lin Lee, Qiang Li
wiley +1 more source
Corporate transparency and the disposition effect. [PDF]
Front PsycholChen S, Ren F.
europepmc +1 more source
LsFAMeT and LsJHAMT coordinate JH biosynthesis to regulate fecundity in Laodelphax striatellus
Insect Science, EarlyView.The small brown planthopper (SBPH), Laodelphax striatellus, can trigger large‐scale outbreaks when encountering suitable habitats during migration due to their strong reproductive ability. This study investigated the role of juvenile hormone (JH) in regulating SBPH reproduction.
Yan Guo +3 more
wiley +1 more source
How does Chinese stock market react to breaking news about COVID-19? Evidence from event study. [PDF]
HeliyonYu X, Xiao K.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
An appraisal of fund of funds efficiency based on risk-adjusted performance measures: Application of an augmented WASPAS methodology. [PDF]
PLoS OneShabani M +4 more
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT This paper examines the association between CEOs' prosocial tendency and their firms' likelihood of accounting manipulation. We measure CEOs' prosocial tendency based on their involvement with charitable organizations. We find that prosocial CEOs are less likely to engage in accounting manipulation, as proxied by material non‐reliance ...
Mei Feng +3 more
wiley +1 more source
The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model. [PDF]
HeliyonAl-Otaibi MI, Nor NM, Yusri Y, Guzaiz N.
europepmc +1 more source