How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?
In: The Accounting Review, Band (;2);, S. 177-204
9 Ergebnisse
Sortierung:
In: The Accounting Review, Band (;2);, S. 177-204
SSRN
In: Journal of Business Finance & Accounting, Forthcoming
SSRN
In: Journal of International Accounting Research, Band 19, Heft 2, S. 41-64
ISSN: 1558-8025
ABSTRACTThe level of difficulty for U.S. analysts in the native language of a cross-listed firm increases their forecast errors. The association is decreased by analyst experience and analyst fluency in the language of the cross-listed firms. The association is also decreased for countries using IFRS and those with higher financial reporting quality. Investors react more strongly to forecasts for firms that present greater language difficulty to analysts. Overall, our findings suggest that the language difficulty of cross-listed firms is associated with a poor information environment and capital-market-related costs.
In: Journal of International Accounting Research 19, pp. 41-64, 2020
SSRN
SSRN
Working paper
SSRN
SSRN
In: FRL-D-23-00523
SSRN
In: Journal of accounting and public policy, Band 35, Heft 4, S. 331-351
ISSN: 1873-2070