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Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten : empirische Analyse in Anlehnung an Ernstberger/Krotter/Stadler (2008)
Paarz, Roland - 2010
ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …
Persistent link: https://www.econbiz.de/10008779816
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Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten. Empirische Analyse in Anlehnung an Ernstberger/Krotter/Stadler (2008)
Paarz, Roland - 2010
ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …
Persistent link: https://www.econbiz.de/10010427781
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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …
Persistent link: https://www.econbiz.de/10010699681
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Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows
Li, Siyi - 2017
We examine whether the mandatory adoption of International Financial Reporting Standards (IFRS) has changed the … European Union countries that mandatorily adopted IFRS in 2005, we find the out-of-sample earnings and cash flows forecasts … derived from alternative accounting models become significantly more accurate after IFRS adoption. The accuracy, however …
Persistent link: https://www.econbiz.de/10012959107
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Mandatory IFRS Adoption and Analyst Forecast Accuracy : The Role of Financial Statement-based Forecasts and Analyst Characteristics
Demmer, Matthias - 2018
This study examines whether the improvement in analyst forecast accuracy around mandatory IFRS adoption is associated … in financial statement-based forecast accuracy around mandatory IFRS adoption and significant improvement in analyst … IFRS adoption. We also show that analyst forecasts, particularly for firms whose analysts forecast under favorable …
Persistent link: https://www.econbiz.de/10012937571
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DOES VOLUNTARY DISCLOSURE LEVEL AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION?
Alfaraih, Mishari M.; Alanezi, Faisal S. - In: Accounting & Taxation 3 (2011) 2, pp. 65-84
This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information from an investor’s perspective on Kuwait Stock Exchange (KSE). Based on the assumption that an increased focus on the informational needs of investors should increase the value...
Persistent link: https://www.econbiz.de/10011149737
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Forecasting Earnings Forecasts
Bruijn, Bert de; Franses, Philip Hans - Tinbergen Instituut - 2013
We analyze earnings forecasts retrieved from the I/B/E/S database concerning 596 firms for the sample 1995 to 2011, with a specific focus on whether these earnings forecasts can be predicted from available data. Our main result is that earnings forecasts can be predicted quite accurately using...
Persistent link: https://www.econbiz.de/10011255828
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How Informative are the Unpredictable Components of Earnings Forecasts?
Bruijn, Bert de; Franses, Philip Hans - Tinbergen Instituut - 2015
An analysis of about 300000 earnings forecasts, created by 18000 individual forecasters for earnings of over 300 S&P listed firms, shows that these forecasts are predictable to a large extent using a statistical model that includes publicly available information. When we focus on the...
Persistent link: https://www.econbiz.de/10011256066
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What drives the Quotes of Earnings Forecasters?
Bruijn, Bert de; Franses, Philip Hans - Tinbergen Instituut - 2012
Earnings forecasts can be useful for investment decisions. Research on earnings forecasts has focused on forecast performance in relation to firm characteristics, on categorizing the analysts into groups with similar behaviour and on the effect of an earnings announcement by thefirm on future...
Persistent link: https://www.econbiz.de/10011257426
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A DYNAMIC FINANCIAL RATIO ADJUSTMENT MODEL
Yang, Yating; Chuang, H.W. - In: Global Journal of Business Research 4 (2010) 3, pp. 1-10
This paper proposes an alternative model for analyzing the dynamic adjustment process of financial ratios; the model includes a firm’s internal effect, industry-wide effect, and strategic management. The model can explain (1) that a firm’s financial ratios reflect unexpected...
Persistent link: https://www.econbiz.de/10011205733