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6.399  Articles
1 of 641 pages  |  10  records  |  more records»
The financial information that attracts the attention of most investors is the earnings forecast. Because investors are more interested in the company's prospects in the future than historical information. But in reality earnings forecast is less accurate... see more

Forecasting earnings have a valuable status for investments so that the idea of creating highly efficient business without access to and the presence of predictable earnings seems impossible. In other words, forecasts have become much more important than ... see more

Decision making base participants in the securities markets is the information that the stock exchange, issuers of securities listed on stock exchanges and intermediaries active in this market will be published. Taking advantage of this information and in... see more

Prior studies showed that before IPO, many companies conducted earnings management in order to attract potential investors through impressive earnings figures. This study aimed to investigate the tendency of earningsmanagement practice post - IPO. This pr... see more

Trading in the stock market occur due to differences in opinion on the expected value of the securities. In the other side, asymmetric information between investors and companies caused the stock price does not reflect the real price. So, asymmetric infor... 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

Earnings quality of business unit is one of the most important information as the foundation of most of decisions and judgment of financial information users. The accuracy of financial forecast of a business unit is one of the interesting issues of financ... see more

The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices mad... see more

Penelitian ini bertujuan untuk menguji dampak adopsi IFRS terhadap prakiraan laba analis dengan law enforcement sebagai variabel pemoderasi. Akurasi dalam prakiraan analis melalui proksi forecast error dan dispersi digunakan untuk mengukur perubahan kuali... see more

1 of 641 pages  |  10  records  |  more records»