1 - 6 of 6 articles
Abstract Following Dierkes and Antal's (1985) model, this study examines the decision usefulness of narrative disclosures on firms' environmental performance by focusing on how investors allocate their investment funds. Using an experimental design, the study examines investors' reactions to two...
Abstract This study examines empirically whether fundamental analysis in the UK identifies equity values not currently reflected in stock prices and thus predicts excess returns. Similar to Ou and Penman (1989), the fundamental analysis undertaken combines a large set of financial statement...
Abstract This paper addresses certain methodological issues that arise in estimating abnormal (or discretionary) accruals for detection of event-specific earnings management. Unlike prior studies (e.g., Dechow, Sloan, and Sweeney, 1995; Guay, Kothari, and Watts, 1996) that rely primarily on...
Abstract This paper combines research on the measurement of disclosure quality and the measurement of share price anticipation of earnings to produce a new test of the usefulness of the information disclosed in management discussions of operations and financing for predicting future earnings....
Abstract This paper discusses the development of the corporate governance debate in the UK since the formation of the Cadbury Committee to the recent reports of the Hampel Committee within the context of a general corporate governance framework. It identifies the changing emphasis in this period...
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