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Does the cessation of quarterly earnings guidance reduce investors’ short-termism? · Study

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ArticleDoes the cessation of quarterly earnings guidance reduce investors’ short-termism?

Yongtae Kim2017

Article2017

Does the cessation of quarterly earnings guidance reduce investors’ short-termism?

Yongtae Kim · Lixin Nancy Su · Xindong Kevin Zhu

36 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Corporate Finance and Governance

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References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 2005Performance matched discretionary accrual measures 2005The economic implications of corporate financial reporting 2003Earnings Management through Real Activities Manipulation 1995Earnings, Book Values, and Dividends in Equity Valuation*1991Disclosure, Liquidity, and the Cost of Capital 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior

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2018Experiences of Embedding Long-Term Thinking in an Environment of Short-Termism and Sub-par Business Performance: Investing in Intangibles for Sustainable Growth 2021Human Capital resource as cost or investment: A market-based analysis 2023Do Capital Markets Punish Managerial Myopia? Evidence from Myopic Research and Development Cuts 2024The short-termism trap: Catering to informed investors with limited horizons 2020Does Short-Termism Influence the Market Value of Companies? Evidence from EU Countries

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Details

Year2017

Typearticle

Published2017-04-28

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations36

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-017-9397-z

openalex_workW2605692198

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