Search
Now showing items 11-19 of 19
Underwriter Error and IPO Long-run Performance
(European Accounting Association, 2019)
Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity
(2018)
This study benefits by a special feature of the UK information environment which allows UK firms to disclose non-GAAP earnings on the face of the income statement to examine two interrelated questions. First, we ask whether ...
Analysts' recommendation credibility: What can target prices tell us
(European Accounting Association, 2019)
Analysts to the rescue?
(2019)
In this study we use the SEC's decision to eliminate the reconciliation requirement for cross-listed companies to examine whether this loss of information prompted financial analysts to provide more informative research ...
The determinants and valuation effects of classification choice on the statement of cash flows
(2018)
In this paper we exploit the choice allowed by International Financial Reporting Standards (IFRS) regarding the presentation of interest payments on the cash flow statement to answer two related questions: First, whether ...