In this paper, we examine the relation between client importance to Big 4 audit firm local
offices and unconditional conservatism in complex accounting estimates; specifically, stock …

Purpose The purpose of this paper is to examine the relationship between accounting
conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan …

This paper examines how conservative financial reporting influences stock price
informativeness, which is defined as the extent to which the current market price reflects …

This study aims to compare the market value of private firms and publicly listed small and
medium-sized firms (SMEs) in alternative stock markets through a private discount approach …

This paper reveals that in addition to fundamental factors, the 52‐week high price and recent
investor sentiment play an important role in analysts' target price formation. Analysts' …

Limited attention theory predicts that higher salience of earnings news implies a stronger
immediate market reaction to earnings news and a weaker post-earnings announcement …

This study investigates the influence of accounting conservatism on corporate innovation
investment through the lens of information asymmetry theory. While existing literature …

This paper reveals that in addition to fundamental factors, the 52-week high price and recent
investor sentiment play an important role in analysts' target price formation. Analysts' …

This study analyzed the impact of the interplay between fee-oriented strategies and
ownership structure on analyst forecast accuracy using a sample of international publicly …

Purpose In this paper we analyse the effect on unconditional conservatism of the mandatory
adoption of International Financial Reporting Standards (IFRS) by the European listed firms …