financial analysts
Mandatory IFRS Adoption And Financial Analysts' Information Environment: Evidence From Korean Market
... affects financial analysts’ information environment, specifically the accuracy of analysts’ earnings forecasts in Korean ...market. Financial ana lysts are among the most important and ...
18
Financial Analysts' Processing of Financial Reporting Information in Emerging and Frontier Markets
... global financial contagion around the world, emerging and frontier markets peculiarity sometimes viewed as investors haven becomes of ...the financial analysts and other market variables, in both ...
8
Long run performance of IPOs and the role of financial analysts: some French evidence
... without financial analysts’ recommendations) than for non-orphan IPOs the first year following the offerings (a statistically significant ...issuance, analysts’ recommendations are associated with ...
27
Determinants Of Firm Terminal Value: The Perspective Of North American And European Financial Analysts
... Company valuation models attempt to estimate the value of a company in two stages: (1) comprising of a period of explicit analysis and (2) based on unlimited production period of cash flows obtained through a ...
16
Long run performance of IPOs and the role of financial analysts: some French evidence
... (without financial recommendation) than non orphans’ IPOs from one to three;year horizon (statistically ...of financial analysts in producing and interpreting IPOs’ financial ...
35
Regional institutions, financial analysts and stock price informativeness
... of financial analysts, but presents somewhat mixed ...that financial analysts facilitate intra-industry information transfer, Piotroski and Roulstone (2004) find that analyst forecasting ...
19
Are financial analysts of IPO firms under pressure: the European evidence
... shows financial analysts’ recommendations as a whole (buy; hold and sell) made within the three years following the IPO ...affiliated analysts and those made by unafilliated ...unaffiliated ...
31
Do intangible assets matter to financial analysts in the Brazilian stock market?
... the financial analysts’ ...that analysts cited more terms related to the structural capital category, particularly the terms “strategy” and ...although financial analysts covering firms ...
21
The Strategic Responses from Sophisticated Investors to Inaccurate Forecast of Financial Analysts
... stock analysts not for investing advice, but to take advantage of those unsophisticated investors that buy in to the rhetoric expressed by financial ...
17
The Monitoring Role of Financial Analysts: An International Evidence
... that analysts play an important role in financial reporting ...by financial analysts in capital ...on analysts’ corporate governance role. Analysts are known to use extensive ...
6
Do Financial Analysts Facilitate Investors’ Assessment Of Earnings?: Evidence From The Korean Stock Market
... earnings. Financial analysts are acknowledged as external monitors in Jensen and Meckling (1976) and Healy and Palepu ...of analysts increases the value of a firm (Chung and Jo ...that ...
10
Modeling Financial Analysts’ Decision Making via the Pragmatics and Semantics of Earnings Calls
... of analysts’ decision making may be obtained by analyzing earnings calls—quarterly live conference calls in which company executives present prepared re- marks (the presentation section) and then selected ...
11
Essays on financial analysts and broker hosted conferences
... Swedish analysts dropping firms in the post- RPA period, compared to non-Swedish analysts, which is conducted in a logistic model with the one-year-ahead forecasts provided by each analyst for each firm in ...
191
The Impact of Cultures on Shaping Earnings Benchmarks
... context financial analysts’ forecasts are generally regarded as an unimportant earnings ...of analysts' ...for analysts to get permission to visit firms so as to collect live data, but also to ...
14
Analysts’ Forecast Accuracy in Germany:The Effect of Different Accounting Principles and Changes of Accounting Principles
... of financial analysts varies across accounting princi- ...that financial analysts have incen- tives to provide accurate forecasts the accuracy seems to be higher for IFRS and US GAAP based ...
29
Segment Reporting Level And Analyst Forecast Accuracy
... primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm ...
16
The More Capable Management, the Better Earning Quality
... The manager may increase the corporate profitability for reasons such as job security, bonuses, enhancing corporate value and other factors, in order to offer an optimum picture of company (Nasrollahi and Arefmanesh, ...
9
Analyst Forecast Accuracy and Earnings Management
... compromised. Financial analysts are trained professionals with knowledge on financial matters and are expected to use various resources in coming up with their ...The analysts are therefore ...
12
The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market
... internet financial reporting of Turkish companies, an index of 50 financial-nonfinancial items is developed, which incorporates content and presentation ...of financial statement users is measured by ...
15
A study on Profitability position with reference to Das Limited
... budgeting, financial forecasting, cash management, credit administration, investment analysis and funds ...finance. Financial statements are prepared and presented for the external users of accounting ...
9