Domestic and foreign earnings, stock return variability, and the impact of investor sophistication

Article Abstract:

The importance of foreign earnings relative to domestic earnings for a sample of U.S. multinationals using variance decomposition is examined. The domestic earnings are more important in explaining the variance of unexpected returns than foreign earnings and that the relative importance of domestic earnings is a decreasing function of investor sophistication.

Multinational Corporations, Capital funds & cash flow, Accounting and auditing, International business enterprises

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The association between outside directors, institutional investors and the properties of management earnings forecasts

Article Abstract:

The relation of the board of directors and the institutional ownership with the properties of management earnings forecasts is investigated. It is shown that concentrated institutional ownership is negatively associated with forecast properties.

Evaluation, Disclosure statements (Accounting)

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The effects of issuing biased earnings forecasts on analysts' access to management and survival

Article Abstract:

The illegal earnings projection methods adopted by financial managers for pleasing firm management are discussed.

Product standards, safety, & recalls, Public affairs, Reporting & Disclosure, Ethics, Standards, Ethical aspects, Financial statements, Income statements, Accounting fraud

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