Zobrazeno 1 - 10
of 241
pro vyhledávání: '"Donal Byard"'
Publikováno v:
Review of Accounting Studies. 26:1344-1389
In the mid-2000s, the European Union adopted a number of regulatory reforms intended to increase transparency and disclosure for IPO firms, including mandating the use of International Financial Reporting Standards (IFRS). The reforms also included (
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d8a8fc081daf593023982d3d9cb4dc94
https://doi.org/10.1007/s11142-020-09576-3
https://doi.org/10.1007/s11142-020-09576-3
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b0d7cfa447ac85a16a9f339627f12da2
https://doi.org/10.2139/ssrn.4266130
https://doi.org/10.2139/ssrn.4266130
Publikováno v:
Contemporary Accounting Research. 34:343-373
This study examines how financial disclosures with earnings announcements affect sell-side analysts’ information about future earnings, focusing on disclosures of financial statements and management earnings forecasts. We find that disclosures of b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::738d55ac717b187765446c60b708534e
https://doi.org/10.1111/1911-3846.12275
https://doi.org/10.1111/1911-3846.12275
Publikováno v:
Accounting Horizons. 31:1-23
SYNOPSIS Until recently, all Foreign Private Issuers (FPIs) listed on U.S. exchanges were required to reconcile their non-U.S. GAAP financial statements with U.S. GAAP in their annual Form 20-F filing. In November 2007, the Securities and Exchange Co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b1d2d0586b042120fa13326319e234d4
https://doi.org/10.2308/acch-51635
https://doi.org/10.2308/acch-51635
A recently published study (Hong, Hung, and Lobo, The Accounting Review 2014) claims to show that, depending on the benchmark sample used, the 2005 mandatory adoption of IFRS is associated with a 38-82% reduction in IPO underpricing. We re-examine th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f493b9361ee7c2496ed53007a8e4063d
https://osf.io/preprints/socarxiv/b56u2
https://osf.io/preprints/socarxiv/b56u2
Publikováno v:
Journal of Business Finance & Accounting. 40:719-739
In this study, we show that on average relatively pessimistic analysts tend to reveal their earnings forecasts later than other analysts. Further, we find this forecast timing effect explains a substantial proportion of the well-known decrease in con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a8c92b820e1fcbe79e9cf5b392330cb
https://doi.org/10.1111/jbfa.12031
https://doi.org/10.1111/jbfa.12031
Publikováno v:
Journal of Accounting Research. 49:69-96
This paper examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European Union on financial analysts’ information environment. To control for the effect of confounding concurrent events, we use
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::10f831a00a121a8021c2f7a708923507
https://doi.org/10.1111/j.1475-679x.2010.00390.x
https://doi.org/10.1111/j.1475-679x.2010.00390.x
Publikováno v:
The Accounting Review. 83:303-325
Large earnings surprises and negative earnings surprises represent more egregious errors in analysts' earnings forecasts. We find evidence consistent with our expectation that egregious forecast errors motivate analysts to work harder to develop or a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d2e99a0f3b5ce4058a3e01c771754aad
https://doi.org/10.2308/accr.2008.83.2.303
https://doi.org/10.2308/accr.2008.83.2.303
Autor:
Fatma Cebenoyan, Donal Byard
Publikováno v:
Review of Accounting and Finance. 6:442-459
PurposeFinancial analysts are frequently viewed as information intermediaries who process and interpret firms' financial reports for other market participants. Much recent research, however, has cast doubts on analysts' ability to fully utilize the i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::503f413bb3586afd4086963bd0a2e4aa
https://doi.org/10.1108/14757700710835087
https://doi.org/10.1108/14757700710835087
Publikováno v:
Journal of Accounting and Public Policy. 26:733-748
This study examines earnings management by US-based oil companies in the period immediately after the impact of hurricanes Katrina and Rita. We show that large petroleum refining firms – but not the smaller crude oil and natural gas production comp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::951e376df374c75c8eda2ee6433baa6f
https://doi.org/10.1016/j.jaccpubpol.2007.10.006
https://doi.org/10.1016/j.jaccpubpol.2007.10.006