The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis
Article Abstract:
A study is conducted to show how corporate boards and audit committees are associated with voluntary financial disclosure practices, proxied by management earning forecasts. Firms with more effective board and audit committee structures, managers are more likely to make or update an earnings forecast is likely to be precise, it is more accurate, and it elicits a more favorable market response.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2005
Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, Income Accounting, Financial disclosure
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2005
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Insider trading restrictions and analysts' incentives to follow firms
Article Abstract:
The impact of insider trading rules on analysts' growth, in emerging markets during 1987-2000, is examined.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Finance
Subject: Business
ISSN: 0022-1082
Year: 2005
Analysis, Growth, Insider trading in securities, Insider trading (Securities), Financial analysts, Company growth, Emerging markets
Publication Name: Journal of Finance
Subject: Business
ISSN: 0022-1082
Year: 2005
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Subjects list: United States, Laws, regulations and rules, Government regulation
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