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The Economic Implications of Corporate Financial Reporting

by John R. Graham , Campbell R. Harvey , Shiva Rajgopal , 2004
"... We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure. The majority of firms view earnings, especially EPS, as the key metric for outsiders, even more so than ..."
Abstract - Cited by 369 (17 self) - Add to MetaCart
We survey 401 financial executives, and conduct in-depth interviews with an additional 20, to determine the key factors that drive decisions related to reported earnings and voluntary disclosure. The majority of firms view earnings, especially EPS, as the key metric for outsiders, even more so than

The Determinants of Credit Spread Changes.

by Pierre Collin-Dufresne , Robert S Goldstein , J Spencer Martin , Gurdip Bakshi , Greg Bauer , Dave Brown , Francesca Carrieri , Peter Christoffersen , Susan Christoffersen , Greg Duffee , Darrell Duffie , Vihang Errunza , Gifford Fong , Mike Gallmeyer , Laurent Gauthier , Rick Green , John Griffin , Jean Helwege , Kris Jacobs , Chris Jones , Andrew Karolyi , Dilip Madan , David Mauer , Erwan Morellec , Federico Nardari , N R Prabhala , Tony Sanders , Sergei Sarkissian , Bill Schwert , Ken Singleton , Chester Spatt , René Stulz - Journal of Finance , 2001
"... ABSTRACT Using dealer's quotes and transactions prices on straight industrial bonds, we investigate the determinants of credit spread changes. Variables that should in theory determine credit spread changes have rather limited explanatory power. Further, the residuals from this regression are ..."
Abstract - Cited by 422 (2 self) - Add to MetaCart
are highly crosscorrelated, and principal components analysis implies they are mostly driven by a single common factor. Although we consider several macro-economic and financial variables as candidate proxies, we cannot explain this common systematic component. Our results suggest that monthly credit spread

CORPORATE FINANCIAL REPORTING ON INTERNET:

by Md. Abid, Hossain Khan, Ahmed Taneem Muzaffar, Abdul Kader, Md. Abid, Hossain Khan, Ahmed Taneem Muzaffar, Abdul Kader Nazmul , 2008
"... Copyright © 2008 American International University-Bangladesh (AIUB) 2 ..."
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Copyright © 2008 American International University-Bangladesh (AIUB) 2

Capital markets research in accounting

by S.P. Kothari , 2001
"... I review empirical research on the relation between capital markets and financial statements.The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the politica ..."
Abstract - Cited by 300 (9 self) - Add to MetaCart
and the political process.The capital markets research topics of current interest to researchers include tests of market efficiency with respect to accounting information, fundamental analysis, and value relevance of financial reporting.Evidence from research on these topics is likely to be helpful in capital

Financial accounting information and corporate governance

by Robert M. Bushman, Abbie J. Smith , 2001
"... This paper reviews and proposes additional research concerning the role of publicly reported financial accounting information in the governance processes of corporations. We first discuss research on the use of financial accounting in managerial incentive plans and explore future research directions ..."
Abstract - Cited by 179 (5 self) - Add to MetaCart
This paper reviews and proposes additional research concerning the role of publicly reported financial accounting information in the governance processes of corporations. We first discuss research on the use of financial accounting in managerial incentive plans and explore future research

The impact of corporate governance on Internet financial reporting

by Andrea Kelton, Ya-wen Yang - Journal of Accounting and Public Policy , 2008
"... ABSTRACT: This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corpor ..."
Abstract - Cited by 24 (1 self) - Add to MetaCart
ABSTRACT: This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure

A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting1

by Jason Zezhong, Xiao Cardiff, Michael John, Jones Cardiff , 2004
"... Abstract. This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts in the Internet/accounting. These experts were drawn from academics, ..."
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Abstract. This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis of the issues and concerns elicited through an open-ended questionnaire survey of 17 UK-based experts in the Internet/accounting. These experts were drawn from academics

Is All That Talk Just Noise ? The Information Content of Internet Stock Message Boards

by Werner Antweiler, Murray Z. Frank - Journal of Finance , 2004
"... Financial press reports claim that internet stock message boards can move markets. We study the effect of more than 1.5 million messages posted on Yahoo! Finance and Raging Bull about the 45 companies in the Dow Jones Industrial Average, and the Dow Jones Internet Index. The bullishness of the messa ..."
Abstract - Cited by 164 (2 self) - Add to MetaCart
Financial press reports claim that internet stock message boards can move markets. We study the effect of more than 1.5 million messages posted on Yahoo! Finance and Raging Bull about the 45 companies in the Dow Jones Industrial Average, and the Dow Jones Internet Index. The bullishness

Corporate Financial Reporting: Firm Characteristics and The Use Of The Internet As A Medium Of Communication

by Peter B. Oyelere, Fawzi Laswad, Richard Fisher
"... ISSN 1174-5045 ..."
Abstract - Cited by 3 (0 self) - Add to MetaCart
ISSN 1174-5045

Determinants of corporate internet reporting: evidence from Egypt

by Doaa Aly, Jon Simon, Khaled Hussainey - Managerial Auditing Journal , 2010
"... Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies. Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is used in th ..."
Abstract - Cited by 12 (0 self) - Add to MetaCart
Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies. Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is used
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