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The Impact of Nondisclosure of Geographic Segment Earnings on Earnings Predictability
16 references·4 citing·48 second hop
The Impact of Nondisclosure of Geographic Segment Earnings on Earnings Predictability (2006)The Impact of Nondisclosure of Geographic…The Impact of SFAS No. 131 on Information and Monitoring (2003)The Impact of SFAS No. 131 on…Regulation FD and the Financial Information Environment: Early Evidence (2003)Regulation FD and the Financi…Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation (2002)Bringing the Future Forward: …Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…A Temporal Analysis of Earnings Surprises: Profits versus Losses (2001)A Temporal Analysis of Earnin…Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…Earnings predictability and bias in analysts' earnings forecasts. (1998)Earnings predictability and b…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)An analysis of intertemporal …Earnings Innovations, Earnings Persistence, and Stock Returns (1987)Earnings Innovations, Earning…A Simple Model of Capital Market Equilibrium with Incomplete Information (1987)A Simple Model of Capital Mar…Differential Information and Security Market Equilibrium (1985)Differential Information and …Bid, ask and transaction prices in a specialist market with heterogeneously informed traders (1985)Bid, ask and transaction pric…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The State of Segment Reporting by U.S. Public Entities: 1976–2017 (2020)The State of Segment Reportin…The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence (2018)The impact of IFRS 8 on finan…Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies (2017)Geographic segment disclosure…The Economic Consequences of Disclosure Quality under SFAS No. 131 (2014)The Economic Consequences of …Applied Statistical Decision Theory (1962)Misspecification of capital asset pricing (1981)The relationship between return and market value of common stocks (1981)The real term structure and consumption growth (1988)Assessing Alternative Proxies for the Expected Risk Premium (2005)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Investor Psychology and Security Market Under‐ and Overreactions (1998)Illiquidity and stock returns: cross-section and time-series effects (2002)Market Liquidity and Funding Liquidity (2008)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Framing of Decisions and the Psychology of Choice (1981)The Limits of Arbitrage (1995)The Cross‐Section of Volatility and Expected Returns (2006)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Do Stock Prices Move Too Much to be Justified by Subsequent Changes in Dividends? (1980)Positive Accounting Theory (1985)Cross-sectional variation in the stock market response to accounting earnings announcements (1989)The Financial Information Content of Perceived Quality (1994)Investor Information Demand: Evidence from Google Searches Around Earnings Announcements (2011)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Why Firms Voluntarily Disclose Bad News (1994)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Dividend Policy, Growth, and the Valuation of Shares (1961)An Intertemporal Capital Asset Pricing Model (1973)Earnings Asan Explanatory Variable for Returns (1991)Forecasting Profitability and Earnings (2000)Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? (2003)Corporate Disclosure Policy and Analyst Behavior. (1996)International GAAP Differences: The Impact on Foreign Analysts (2008)The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Specification Tests in Econometrics (1978)Law and Finance (1998)Corporate Ownership Around the World (1999)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Using daily stock returns (1985)Efficient Capital Markets: II (1991)
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References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1985Bid, ask and transaction prices in a specialist market with heterogeneously informed traders6,132 cited
  • 1987A Simple Model of Capital Market Equilibrium with Incomplete Information5,808 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 1985Differential Information and Security Market Equilibrium928 cited
  • 1987Earnings Innovations, Earnings Persistence, and Stock Returns909 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2001A Temporal Analysis of Earnings Surprises: Profits versus Losses649 cited
  • 2003Evidence on the Joint Determination of Audit and Non‐Audit Fees581 cited
  • 1998Earnings predictability and bias in analysts' earnings forecasts.578 cited
  • 2003Regulation FD and the Financial Information Environment: Early Evidence

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508 cited
  • 2002Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation480 cited
  • 2003The Impact of SFAS No. 131 on Information and Monitoring454 cited
  • Cited by

    • 2018The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence35 cited
    • 2014The Economic Consequences of Disclosure Quality under SFAS No. 13132 cited
    • 2020The State of Segment Reporting by U.S. Public Entities: 1976–201730 cited
    • 2017Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies21 cited