Results 151 to 160 of about 2,028 (299)

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Understanding Analysts' Earnings Expectations: Biases, Nonlinearities and Predictability

This paper studies the asymmetric behavior of negative and positive values of analysts' earnings revisions and links it to the conservatism principle of accounting. Using a new three-state mixture of log-normals model that accounts for differences in the
Aiolfi, Marco, Timmermann, Allan G, Rodriguez, Marius   +2 more
core  

What happens around earning announcements? An investigation of information asymmetry and trading activity in the Saudi market

, 2010
This paper examines stock returns and trading activities around earnings announcements for listed companies in the Saudi stock market (SSM). Specifically, we examine the levels of stock liquidity, trading activity, volatility, bid-ask spread, asymmetric
Gregoriou, A, Alzahrani, AA
core  

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

How to measure earnings surprises: Based on revised market reaction. [PDF]

PLoS One, 2023
Pan Q, Huang K.
europepmc   +1 more source

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

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

Earning predictability and heterogeneity in analyst forecasts

, 2005
This paper examines how the predictability of earnings, through analysts\u27 private information acquisition decisions, affects the differences in analysts\u27 forecasts and forecast revisions.
Song, Minsup
core  

The Price of Dedication: An Analysis of Wage Trajectories in State and Local Public Health From 2017 to 2024. [PDF]

J Public Health Manag Pract
Singh S, Singh S, Gee M, Popalis M, Hare Bork R, Yeager VA.   +5 more
europepmc   +1 more source

Asset pricing with long-run disaster risk. [PDF]

PLoS One, 2023
Fan R, Xiao C.
europepmc   +1 more source

Cost Information, Insider Trading, and Product Market Equilibrium Renseignements sur les coûts, opération d'initié et équilibre du marché des produits

Contemporary Accounting Research, EarlyView.
ABSTRACT We study how insider trading based on private cost information affects product market outcomes when firms differ in cost variance. In our model, managers exploit firm‐specific cost information to pursue short‐term trading gains, leading them to adjust output decisions and reshape product market competition.
Dingwei Gu, Hanwen Sun
wiley   +1 more source