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An Empirical Examination Of Conference Calls As A Voluntary Disclosure Medium
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Book Synopsis An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium by : Richard M. Frankel
Download or read book An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium written by Richard M. Frankel and published by . This book was released on 2001 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides evidence on the characteristics of firms that hold conference calls and on whether these calls provide information to market participants. We find that firms that hold conference calls are larger, more profitable, go to the capital markets more often, and are growing more rapidly than other firms. We also find that conference calls provide information to market participants over and above the information contained in the accompanying press release. We find that trading volume and, to a lesser degree, return variance, are elevated during the time of conference calls and that average trade size is higher during the time of conference calls. We believe that this evidence is important because it suggests that material information is being released during conference calls and that a subset of large investors trade on this information in real time.
Book Synopsis SEC Docket by : United States. Securities and Exchange Commission
Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1998 with total page 1720 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Book Synopsis The Routledge Handbook of Integrated Reporting by : Charl de Villiers
Download or read book The Routledge Handbook of Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2020-05-11 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Book Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik
Download or read book The Routledge Companion to Accounting, Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Book Synopsis Accounting and Finance for Managers by : Matt Bamber
Download or read book Accounting and Finance for Managers written by Matt Bamber and published by Kogan Page Publishers. This book was released on 2017-12-03 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Finance for Managers is specifically designed for MBA, EMBA, MA and MSc Business and Management students who require a grounding in the key concepts of accounting and finance. Including real financial statements and worked examples from well-known businesses, as well as full exercises and questions at the end of each chapter, this accessible guide provides students with the financial tools and analytical skills for managerial advantage. Taking a uniquely practical approach that focuses on the financial aspects of business decisions, the book covers all the core topics of accounting and finance, including basic bookkeeping, financial analysis, business planning, cash-flow analysis, and investment decisions. Now in its second edition, Accounting and Finance for Managers contains updated examples and case studies from Burberry, Ryanair and Whitbread, new content on corporate governance and ratio analysis, reflective activities and a new chapter on financing decisions. Bonus online material includes guidance and teaching advice, additional questions and lecture slides for each chapter.
Book Synopsis Cases and Materials on Corporations by : John C. Coffee
Download or read book Cases and Materials on Corporations written by John C. Coffee and published by Aspen Publishing. This book was released on 2021-09-14 with total page 1429 pages. Available in PDF, EPUB and Kindle. Book excerpt: Renowned for its richness, depth, and authorship, Cases and Materials on Corporations offers broad coverage of both public and closely held corporations. A powerful introductory chapter sets out the defining characteristics of a corporation. A thematic framework frames corporate law in terms of the corporation’s responsibilities to its employees, its investors, and society. New to the Ninth Edition: The introductory Chapter recognizes that issues of race and systemic discrimination have dominated recent headlines and political discourse. This has re-focused attention on the long-standing debate between proponents of the dominant shareholders primacy model of corporate governance and proponents of a more stakeholder-oriented model. Without taking sides on this issue, this Chapter notes that this debate has continued throughout American legal history, and it focuses on recent efforts by some states and Nasdaq to require greater diversity (both in terms of race and gender) on corporate boards. Current data is provided. In addition, this Chapter adds a new section to introduce the “public benefit corporation,” a new corporate form that is a hybrid of a profit-making corporation and a not-for-profit entity now recognized by a majority of the states. New material on the emerging line of good faith cases in the context of director oversight where a corporation is subject to “mission critical” regulation. This new line of cases opens up potential avenues to assign monetary liability to directors for failure to manage corporate risks. New Supreme Court decisions (including Lorenzo and Omnicare) are assessed, and the continuing struggle to define insider trading is reviewed. The chapter on shareholder voting and proxy gives special attention to recent efforts by activist hedge funds to influence and constrain corporate management. The revised chapter on takeovers takes up the legal rules governing friendly and unfriendly acquisitions. The chapter tracks the unique experience of Delaware law over this period: an ongoing and openly—but respectful–disagreement between the Delaware Chancery Court and the Delaware Supreme Court about the allocation of authority between the board of directors and shareholders. The chapter also examines the new texture of the takeover market where activists play a central role. Professors and students will benefit from: Richness and depth: A range of thoroughly developed topics allows instructors to delve into topics with as much depth as they wish. The text is strong in material on both public and closely held corporations. Traditional casebook pedagogy: Text notes, statutory material, excerpted commentary, problems, questions, and edited cases. Strong introductory chapter: Sets out the defining characteristics of a corporation: limited liability, perpetual existence, free transferability, and centralized management. Thematic framework: Examines corporate law in the context of the corporation’s responsibilities to its own constituents and investors, as well as to society.
Book Synopsis The Handbook of Financial Communication and Investor Relations by : Alexander V. Laskin
Download or read book The Handbook of Financial Communication and Investor Relations written by Alexander V. Laskin and published by John Wiley & Sons. This book was released on 2017-11-29 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first book to offer a global look at the state-of-the-art thinking and practice in investor relations and financial communication Featuring contributions from leading scholars and practitioners in financial communication and related fields—including public relations, corporate communications, finance, and accounting— this volume in the critically acclaimed “Handbooks in Communication and Media” seriesprovides readers with a comprehensive, up-to-date picture of investor relations and financial communications as they are practiced in North America and around the world. The Handbook of Financial Communication and Investor Relations provides an overview of the past, present, and future of investor relations and financial communications as a profession. It identifies the central issues of contemporary investor relations and financial communications practice, including financial information versus non-financial information, intangibles, risk, value, and growth. Authors address key topics of concern to contemporary practitioners, such as socially responsible investing, corporate governance, shareholder activism, ethics, and professionalism. In addition, the book arms readers with metrics and proven techniques for reliably measuring and evaluating the effectiveness of investor relations and financial communications. Bringing together the most up-to-date research on investor relations and financial communication and the insights and expertise of an all-star team of practitioners, The Handbook of Financial Communication and Investor Relations: Explores how the profession is practiced in various regions of the globe, including North America, South America, Europe, the Middle East, India, Australia, and other areas Provides a unique look at financial communication as it is practiced beyond the corporate world, including in families, the medical profession, government, and the not-for-profit sector Addresses “big-picture” strategies as well as specific tactics for financial communication during crises, the use of social media, dealing with shareholder activism, integrated reporting and CSR, and more This book makes an ideal reference resource for undergrads and graduate students, scholars, and practitioners studying or researching investor relations and financial communication across schools of communication, journalism, business, and management. It also offers professionals an up-to-date, uniquely holistic look at best practices in financial communication investor relations worldwide.
Book Synopsis Recent Developments in Intelligent Information and Database Systems by : Dariusz Król
Download or read book Recent Developments in Intelligent Information and Database Systems written by Dariusz Król and published by Springer. This book was released on 2016-03-15 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this book is to contribute to the development of the intelligent information and database systems with the essentials of current knowledge, experience and know-how. The book contains a selection of 40 chapters based on original research presented as posters during the 8th Asian Conference on Intelligent Information and Database Systems (ACIIDS 2016) held on 14–16 March 2016 in Da Nang, Vietnam. The papers to some extent reflect the achievements of scientific teams from 17 countries in five continents. The volume is divided into six parts: (a) Computational Intelligence in Data Mining and Machine Learning, (b) Ontologies, Social Networks and Recommendation Systems, (c) Web Services, Cloud Computing, Security and Intelligent Internet Systems, (d) Knowledge Management and Language Processing, (e) Image, Video, Motion Analysis and Recognition, and (f) Advanced Computing Applications and Technologies. The book is an excellent resource for researchers, those working in artificial intelligence, multimedia, networks and big data technologies, as well as for students interested in computer science and other related fields.
Book Synopsis Corporate Governance at the Crossroads by : Marleen Willekens
Download or read book Corporate Governance at the Crossroads written by Marleen Willekens and published by Intersentia nv. This book was released on 2005 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the effectiveness of four traditional corporate governance mechanisms: board of directors, audit committee, internal control and audit, external audit) as monitoring and (to a lesser extent) entrepreneurial devices.
Book Synopsis JOURNAL OF Accounting & Economics by :
Download or read book JOURNAL OF Accounting & Economics written by and published by . This book was released on 2004 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Earnings Management by : Joshua Ronen
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Book Synopsis Innovative Technologies for Information Resources Management by : Khosrow-Pour, D.B.A., Mehdi
Download or read book Innovative Technologies for Information Resources Management written by Khosrow-Pour, D.B.A., Mehdi and published by IGI Global. This book was released on 2007-12-31 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: As information resource management becomes increasingly dependent on emerging technologies to combat its challenges and decipher its effective strategies, the demand builds for a critical mass of research in this area. Innovative Technologies for Information Resource Management brings together compelling content related to the continually emerging technologies in areas of information systems such as Web services, electronic commerce, distance learning, healthcare, business process management, and software development. Focusing on the implications innovative technologies have on the managerial and organizational aspects of information resource management, this book provides academcians and practitioners with a requisite and enlightening reference source.
Book Synopsis Intangible Values in Financial Accounting and Reporting by : Stephan Grüber
Download or read book Intangible Values in Financial Accounting and Reporting written by Stephan Grüber and published by Springer. This book was released on 2014-07-18 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.
Book Synopsis Effective Company Disclosure in the Digital Age by : Gill North
Download or read book Effective Company Disclosure in the Digital Age written by Gill North and published by Kluwer Law International B.V.. This book was released on 2015-10-16 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective corporate reporting and disclosure are critical in financial markets to promote vigorous competition, optimal performance, and transparency. This book examines whether existing disclosure frameworks in eight countries with the world's most significant securities exchanges achieve these objectives, and then, drawing on extensive empirical findings, identifies the policies and practices that contribute most to improving the overall quality of listed company reporting and communication. Contending that public disclosure of listed company information is an essential precondition to the long-term efficient operation of financial markets, the book provides analysis of such issues and topics as the following: - arguments for and against mandatory disclosure regimes; - key principles of periodic and continuous disclosure regulation; - tensions between direct and indirect investment in financial markets; - assumptions concerning the need to maintain a privileged role for financial intermediaries; - intermediary, analyst, and research incentives; - protection of individual investors; - selective disclosure; - disclosure of bad news; - the role of accounting standards; - public access to company briefings; - long term performance reporting and analysis; and - company reporting developments. A significant portion of the book provides an overview of disclosure regulation and practice in the United States, Canada, Germany, the United Kingdom, Japan, Hong Kong, Australia, and Singapore. A highly informative survey looks at company reports, disclosures, and websites of large listed companies, including Microsoft, Citigroup, Teck Resources, Deutsche Bank, BP, Sony, PetroChina Company, BHP Billiton, and Singapore Telecommunications. The book discusses common disclosure issues that arise across jurisdictions, provides valuable insights on the efficacy of existing disclosure regulation and practice, and highlights the important principles, processes, and practices that underpin best practice company disclosure frameworks. It will be welcomed by company boards and executives and their counsel, as well as by policymakers and scholars in the areas of corporate, securities, banking and financial law, accounting, economics and finance.
Book Synopsis Digital Transformation in the Viral Age by : Abhishek Kathuria
Download or read book Digital Transformation in the Viral Age written by Abhishek Kathuria and published by Springer Nature. This book was released on with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Evidence on the Association Bewtween Accruals and Voluntary Disclosure by : Matthew Magilke
Download or read book Evidence on the Association Bewtween Accruals and Voluntary Disclosure written by Matthew Magilke and published by . This book was released on 2004 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
