Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Panagiotis I. Chronopoulos"'
Autor:
Panagiotis I. Chronopoulos
Publikováno v:
Journal of Financial Reporting and Accounting. 20:734-752
Purpose This paper aims to examine whether corporate social responsibility (CSR) is related to management sales forecast accuracy. Design/methodology/approach Use KLD measures of corporate responsibility combined with forecast accuracy regression mod
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dd3d96eb9878a393301279d225f415a9
https://doi.org/10.1108/jfra-07-2020-0206
https://doi.org/10.1108/jfra-07-2020-0206
Publikováno v:
Research in International Business and Finance. 46:201-210
We investigate the significance, direction and accuracy of EPS and sales range forecasts, voluntarily disclosed by management. We explore the information content of these voluntary forecasts by highlighting the information contained within their uppe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aa88dd714ade10b697509ea3f364e536
https://doi.org/10.1016/j.ribaf.2018.02.004
https://doi.org/10.1016/j.ribaf.2018.02.004
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 26:511-531
We investigate the information content of management sales forecasts by developing an incremental accruals measure. We examine whether market efficiently prices this incremental accrual com...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6650fecd0738a550168e7d0937f94c54
https://doi.org/10.1080/16081625.2018.1456344
https://doi.org/10.1080/16081625.2018.1456344
Publikováno v:
Journal of Modern Accounting and Auditing. 13
We examine the relation between managerial ability and management forecast accuracy. We find that forecast accuracy is positively associated with managerial ability in the case of sales forecasts. Specifically, more able managers are associated with
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::14c097b4e7da666ddaa0380f7817e58f
https://doi.org/10.17265/1548-6583/2017.12.002
https://doi.org/10.17265/1548-6583/2017.12.002
Publikováno v:
SSRN Electronic Journal.
We investigate the importance of sales forecasts, voluntarily disclosed by management, on the understanding of the accrual component of earnings. The challenging global economic environment, with unanticipated changes, emphasizes the importance of ac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::69e1697235ab676534735c5b0ea5ebef
https://doi.org/10.2139/ssrn.3001726
https://doi.org/10.2139/ssrn.3001726