Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 43 for “"Financial Analysts"”.
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Income Classification Shifting and Financial Analysts’ Forecasts
… because they believe the market in general and financial analysts in particular focus on core earnings. If financial analysts are experts in forecasting permanent earnings, they should be expected to identify reported core earnings that have been inflated through classification shifting and …
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The accuracy of financial analysts and market response
Financial analysts play an intermediary role in financial markets, resulting in two steps for information to be fully absorbed into the stock price: analysts’ reaction to information, and investors’ reaction to analysts’ recommendations. Thus any observed inefficiency in stock pricing could result …
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The incremental predictive ability of individual financial analysts
"Financial analysts are among the most influential group of users of financial accounting information. Because the FASB has advocated usefulness as the ""overriding criterion"" (FASB, 1980, p.26) to judge accounting choices, accountants have a stake in understanding this important group of …
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The nature, causes and consequences of financial analysts’ forecasts in the UK
… the nature, reasons and consequences of financial analysts’ forecasts in London Stock Exchange. The first empirical chapter examines the rationality and accuracy of financial analysts’ forecasts. Results show that analyst forecasts are overall optimistic, but not as extreme as the …
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Do IFRS adoption, financial analysts and earnings quality affect the informativeness of stock price?Evidence from the UK
… whether the mandatory adoption of International Financial Reporting Standards (IFRS) affects stock price informativeness, as measured by the extent to which firm-specific information is capitalised into the stock price. Using a sample of 6,367 firm-year observations from 970 publicly listed UK …
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The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers
This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the …
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Analyst Herding, Shareholder Investment Horizon, and Management Earnings Guidance
… the characterization of transient investors by financial analysts. Transient investors have been portrayed in the literature as either 1) informed investors or 2) poor monitors. No research to date, however, has examined how financial analysts, who are important information intermediaries, …
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The influence of corporate disclosure on investor confidence in Thai listed companies
… and the sources of information used of by financial analysts and the fund managers in Thailand. Specifically, it explores the use financial analysts and fund managers make of different sources and channels of communication, and their views on the purpose and the quality of disclosure and of …
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Repetitive Disclosures in the MD & A
… disclosures are informative to investors and financial analysts. Second, repetitive disclosures increase the informativeness of non-repetitive disclosures, especially forindividual investors. I further examine whether there is a variation across firms in their use of repetitive disclosures. I …
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Uncovering key actors in the marketing-firm value link
… and firm value. The first essay examines financial analysts who provide earnings estimates about firms, thereby connecting firm and the stock market. The author uncovers whether and how financial analysts link market-based assets (e.g., brand equity) to a firm's cash flows, drivers of firm …
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Accounting for Human Resources: Implications for Theory and Practice.
… for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts …
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Conglomerate Mergers and the Pursuit of Economies of Scope (Multiproduct, Q Ratio, Capm, Risk)
… mergers have been a puzzle to economists and financial analysts. Unlike horizontal and vertical mergers, it is difficult to explain conglomerate mergers as a simple pursuit of market power and/or economies of specialization. Further complicating the problem, empirical evidence indicates that …
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Unobserved Heterogeneity in Event History Analysis: A Quantile Regression Approach
… first systematic assessment of the duration of financial analysts' employment spells. Our concluding remarks and suggestions of future research are given in Chapter 6.
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Three essays in corporate finance
… take less risk and remain less vulnerable to financial crises. To reduce risk, these banks grow their assets more slowly, hold safer assets, rely less on non-traditional banking, and provide less incentives to their executives to increase risks. Local religiosity has a more pronounced …
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Disclosure quality in capital markets from the perspective of analysts
… disclosure quality from the perspective of the financial analysts, a sophisticated user group. This thesis presents a comprehensive view of analysts’ evaluations of disclosure quality. I investigate capital market reaction when firms experience a sustained decrease in analyst disclosure ratings. …
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The Effect of Earnings Quality on Analyst Forecast Accuracy, Dispersion, and Optimism and Implications for CEO Compensation
… the effect of earnings quality on two groups of financial statement users; specifically financial analysts and CEO compensation setters. The first essay investigates the impact of earnings quality on earnings forecast accuracy, forecast dispersion, and forecast optimism of individual financial …
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Dividend policy and the stock market reaction to dividend announcements in Pakistan
… on the signalling impact of dividends, 16 financial analysts were also interviewed. The results of the event study indicate that dividend announcements do not convey information about Pakistani firms to the stock market; insignificant unexpected returns are documented for the announcement …
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A study of company characteristics associated with financial disclosure practices in India
… firms characteristics associated with aggregate financial disclosure practices of listed Indian manufacturing and trading companies for the financial year 1999-2000. Eight research hypothesis were developed. It is hypothesised that firm size, size of the audit firm, leverage, multinational …
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High frequency trading system design and process management
… computer modeling and software development. Financial analysts perform many similar tasks to those in software and manufacturing industries. However, the finance industry has not yet fully adopted high-standard systems engineering frameworks and process management approaches that have been …
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Optimizing the closures development process using the design structure matrix
… participants. Engineers, designers, marketers, financial analysts, and manufacturers all have to receive information, process it, and distribute their decisions back into the system. These paths create information loops that are hidden from the participants on a long time scale and generate …
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