Zobrazeno 1 - 10
of 21
pro vyhledávání: '"David Veenman"'
Autor:
David Veenman
Publikováno v:
MAB, Vol 93, Iss 3/4, Pp 83-97 (2019)
Dit artikel bespreekt recente inzichten uit onderzoek naar het gebruik van alternatieve prestatiemaatstaven. Recente studies tonen aan dat ondernemingen vooral gebruik maken van alternatieve (“non-GAAP”) winstbegrippen om te kunnen voldoen aan de
Externí odkaz:
https://doaj.org/article/db4ed5e12b5d4297992bd009a2febc1a
Autor:
Patrick Verwijmeren, David Veenman
Publikováno v:
Management Science, 68(4), 3129-3149. INFORMS Institute for Operations Research and the Management Sciences
This study examines the role of differences in firms’ propensity to meet earnings expectations in explaining why firms with high analyst forecast dispersion experience relatively low future stock returns. We first demonstrate that the negative rela
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aab8e1ff23996a3e026367e4a40073b6
http://www.scopus.com/inward/record.url?scp=85124651170&partnerID=8YFLogxK
http://www.scopus.com/inward/record.url?scp=85124651170&partnerID=8YFLogxK
Publikováno v:
Contemporary Accounting Research, 37(1), 419-456. Wiley-Blackwell
This paper demonstrates that measures of stock price synchronicity based on market model R2s are predictably biased downwards as a result of stock illiquidity, and that previously‐employed remedies to correct market model betas for measurement bias
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7e7f93f671cf853eb40932806229b434
https://doi.org/10.1111/1911-3846.12519
https://doi.org/10.1111/1911-3846.12519
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca6a3dfd5888d4cd53bfc7c34e9bcf74
https://doi.org/10.2139/ssrn.4310933
https://doi.org/10.2139/ssrn.4310933
Autor:
David Veenman, Edith Leung
Publikováno v:
Journal of Accounting Research. 56:1083-1137
This study examines the incremental information in loss firms’ non-GAAP earnings disclosures relative to GAAP earnings. Using a large sample obtained through textual analysis and hand-collection, we posit and find that loss firms’ non-GAAP earnin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::27d88026b0e96bca7ece972784f12bd3
https://doi.org/10.1111/1475-679x.12216
https://doi.org/10.1111/1475-679x.12216
Autor:
David Veenman, Joachim Gassen
Publikováno v:
SSRN Electronic Journal.
This study examines the nature of outliers in archival accounting research, and evaluates the merits and limitations of robust estimators in identifying and downweighting their influence. Using simulated and actual data, we demonstrate how outliers a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::579ffbc40be8bba7778927c7b6465e61
https://doi.org/10.2139/ssrn.3754202
https://doi.org/10.2139/ssrn.3754202
Autor:
David Veenman, Patrick Verwijmeren
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3ae7c75f94948fbac09305033f9d98e
https://doi.org/10.2139/ssrn.3533736
https://doi.org/10.2139/ssrn.3533736
Autor:
David Veenman, Sandra Schafhäutle
Publikováno v:
SSRN Electronic Journal.
Researchers and market participants traditionally rely on sell-side analyst forecasts to determine the news content of an earnings announcement, despite widespread evidence that analysts' short-term forecasts are pessimistically biased. This paper ex
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8557eaed8ead63726ed64f94bcee2e10
https://doi.org/10.2139/ssrn.3444144
https://doi.org/10.2139/ssrn.3444144
Autor:
David Veenman, Sanjay Bissessur
Publikováno v:
Review of Accounting Studies, 21(4), 1327-1360. Springer New York
This study proposes and tests an alternative to the extant earnings management explanation for zero and small positive earnings surprises (i.e., analyst forecast errors). We argue that analysts’ ability to strategically induce slight pessimism in e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::07aa8cdf58be239eb4198bcc06fb950b
https://dare.uva.nl/personal/pure/en/publications/analyst-information-precision-and-small-earnings-surprises(6b5e1325-4bb6-4ba9-a888-ef8703200f4e).html
https://dare.uva.nl/personal/pure/en/publications/analyst-information-precision-and-small-earnings-surprises(6b5e1325-4bb6-4ba9-a888-ef8703200f4e).html
Autor:
Patrick Verwijmeren, David Veenman
Publikováno v:
The Accounting Review, 93(3), 349-377. American Accounting Association
This study presents evidence suggesting that investors do not fully unravel predictable pessimism in sell-side analysts' earnings forecasts. We show that measures of prior consensus and individual analyst forecast pessimism are predictive of both the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ee87f700cd07b15af8b533984ef7bdf0
https://pure.eur.nl/en/publications/e3fad823-b8b7-4514-a9af-7be7b78b0a13
https://pure.eur.nl/en/publications/e3fad823-b8b7-4514-a9af-7be7b78b0a13
