The information content of annual earnings announcements and mandatory adoption of IFRS

WR Landsman, EL Maydew, JR Thornock - Journal of accounting and …, 2012 - Elsevier
This study examines whether the information content of earnings announcements–abnormal
return volatility and abnormal trading volume–increases in countries following mandatory …

The boats that did not sail: Asset price volatility in a natural experiment

P Koudijs - The Journal of Finance, 2016 - Wiley Online Library
What explains short‐term fluctuations of stock prices? This paper exploits a natural
experiment from the 18 century in which information flows were regularly interrupted for …

Stock Market Reaction to Accounting Information of Listed Pharmaceutical Companies in Nigeria

D Stephen, H Orowhuo - Formosa Journal of …, 2023 - journal.formosapublisher.org
The aim of this study was to investigate the effect of accounting information on stock market
reaction of quoted pharmaceutical companies in Nigeria by determining whether there is a …

World energy futures market efficiency and its determinants; evidence from white noise test based on block-wise wild bootstrap approach

A Dash, SK Jena, AK Tiwari, S Kumar - Applied Economics, 2024 - Taylor & Francis
The study examines the time-varying efficiency of nine energy futures traded across different
exchanges with varied trade settlement methods and pricing currency using the novel white …

Do foreign institutions improve stock liquidity?

C Wei - Available at SSRN 1571220, 2010 - papers.ssrn.com
This paper examines whether capital flows by foreign institutions improve liquidity in
domestic markets. I find that stocks with increased foreign institutional ownership …

The stock market's reaction to accounting information: the cases of Chile and Peru

M Melgarejo, E Montiel, L Sanz - Journal of Accounting in Emerging …, 2016 - emerald.com
Purpose–The purpose of this paper is to analyze the stock price and volume reactions
around firms' earnings announcement dates in two Latin American stock markets: Chile and …

[PDF][PDF] Er IFRS 16 mer verdirelevant enn IAS 17?: En studie av skandinaviske selskaper

EM Tandberg, HCB Grepstad - 2021 - openaccess.nhh.no
IFRS 16 ble implementert fra 1. januar 2019, ved implementeringen krever IFRS 16 at
selskapene skal utarbeide en åpningsbalanse der det redegjøres for balansevirkningene av …

[PDF][PDF] Earnings Usefulness around Mandatory IFRS Adoption

G Siciliano, P Kim, P Marchini, P Andrei - accounting.unibocconi.eu
Recent empirical research suggests that the observed capital-market effects documented
around mandatory IFRS adoption may not be attributable to IFRS adoption per se, and …

The impact of fair value accounting on firms' performance and pension assets

S Zheng - 2017 - rucore.libraries.rutgers.edu
My dissertation comprises of two essays: 1) The Effects of Fair Value Measurements (IFRS
13) on Operating Performance and Market Performance, and on Value Relevance of Firms …

[图书][B] Responses in divergence of opinion to earnings announcements: Evidence from American depository receipts

F Shen - 2013 - search.proquest.com
The basic asset pricing model is developed under the presumption of homogeneous beliefs;
However, Miller (1977) puts forward heterogeneous beliefs along with other early studies …