Zobrazeno 1 - 9 of 9 pro vyhledávání: '"David F. Salerno"'
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Akademický článek
Firm Credit Ratings and Financial Analyst Forecast Performance
Autor: Nathan H. Jeppson, Matthew C. Geiszler, David F. Salerno
Publikováno v: Economic and Business Review, Vol 20, Iss 3 (2018)
This study examines the relationship between firms’ credit ratings and financial analyst earnings forecast performance. We hypothesize and find that high firm credit ratings, which represent low task complexity and low solvency risk, are associated
Externí odkaz: https://doaj.org/article/3d09ae0fe8ea42549b26b1d256199fef
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3
Is Your Organization Ready for the LIBOR Sunset?
Autor: John A. Ruddy, David F. Salerno, Robyn Lawrence
Publikováno v: The Journal of Structured Finance. 25:32-40
It is expected that InterBank Offered Rates (IBOR) will cease to exist at the end of 2021. IBORs are interest rates constructed by banks based on estimates of borrowing costs between banking institutions. Three examples include LIBOR (London), HIBOR
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5bbddc63ee22adb2814377496150a493
https://doi.org/10.3905/jsf.2019.1.092
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7
Explaining Recent Modifications to the Treatment and Use of Repurchase Transactions
Autor: John A. Ruddy, Murli Rajan, David F. Salerno
Publikováno v: The Journal of Structured Finance.
The research outlined in this article considers recent events that have transpired in the repurchase transaction market. In the United States, the Financial Accounting Standards Board (FASB) has changed the accounting treatment of repurchase transact
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::80db0a7c9a7fe9756ac85c9bb7d6c648
https://doi.org/10.3905/jsf.2015.2015.1.045
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8
The Role Of Earnings Quality In Financial Analyst Forecast Accuracy
Autor: David F. Salerno
Publikováno v: Journal of Applied Business Research (JABR). 30:255
This study investigates the impact that the quality of reported earnings has on the accuracy of financial analysts earnings forecasts. Extant research indicates that earnings attributes are important considerations to users of accounting information.
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d193b0aa76ea7ef1a142cf174c3926b6
https://doi.org/10.19030/jabr.v30i1.8300
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9
Earnings Forecast Optimism For U.S. Vs. Non-U.S. Firms
Autor: David F. Salerno, Nathan H. Jeppson
Publikováno v: International Business & Economics Research Journal (IBER). 12:1491
This study examines whether financial analysts are more optimistic in their earnings forecasts for non-U.S. firms than they are for U.S. firms. Several areas of research motivate this examination. First, research shows that global economic influences
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f333dcee02e079580479aee65b7d0501
https://doi.org/10.19030/iber.v12i11.8185
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