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24.663  Articles
1 of 2.467 pages  |  10  records  |  more records»
This paper seeks to enhance our understanding of financial analysts in assisting market investors’ use of accounting earnings in the Korean stock market. We examine whether stock returns differentially reflect earnings information for firms with analyst c... see more

The paper examines the effects of the mandatory adoption of International Financial Reporting Standards (IFRS) on financial analysts’ information environment, specifically on analysts forecast accuracy in the Korean market. We find that financial analysts... see more

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. One ... see more

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 mathematical approach of perpetuity, which is ... see more

AbstractAnalysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book value... see more

AbstractOrientation: In light of the global financial instabilities, investors and risk analysts need extreme risk management tools to help them accurately monitor and reduce market exposure in an investment portfolio.Research purpose: The main ... see more

The aim of this study is to investigate the relationship between financial growth and strength with leverage ratios of companies listed in Tehran Stock Exchange. Sales growth, profit growth, and financial strength as independent variables and leverage rat... see more

In the conditions of the financial system destabilization in Ukraine, caused by such negative phenomenaas military actions in the East, the economic downturn, political and financial crises, population disappointment inthe institution of power and loss of... see more

1 of 2.467 pages  |  10  records  |  more records»