Market effects of recognition and disclosure

Article Abstract:

Recognition and disclosure model reveals that price informativeness is determined by the interaction of the qualities of the recognized amount, the disclosed information, accounting expertise acquisition and the information revealed by the price. Recognition of a highly unreliable accounting amount can result in greater price informativeness.

Forecasts, trends, outlooks, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Forecasts and trends, Market trend/market analysis, Financial markets, Financial disclosure

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Analyst coverage and intangible assets

Article Abstract:

The relation between analysts' incentives to cover firms and the extent of their intangible assets is examined. The analyst coverage is dependent on private benefits and costs of covering a firm.

Management dynamics, Management, Financial analysis, Company business management, Financial analysts

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Analyst coverage and intangible assets.

Article Abstract:

The relation between analysts' incentives to cover firms and the extent of their intangible assets is examined. The analyst coverage is dependent on private benefits and costs of covering a firm.

Cost benefit analysis

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