Essays on disclosure and meeting or beating expectations:
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
2013
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 151 S. graph. Darst. |
Internformat
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
LIST OF FIGURES VIII
LIST OF TABLES IX
1 INTRODUCTION 1
REFERENCES 19
2 ESSAY I: VOLUNTARY DISCLOSURE AND ANALYST FORECAST 30
2.1 INTRODUCTION 31
2.2 MODEL 36
2.3 EQUILIBRIUM ANALYSIS 41
2.3.1 BENCHMARK MODEL: MANDATORY DISCLOSURE 42
2.3.2 VOLUNTARY DISCLOSURE 43
2.4 EXTENSIONS 48
2.4.1 GENERALIZATION OF MBE INCENTIVE PARAMETER 48
2.4.2 DISCLOSURE OF ALTERNATIVE INFORMATION CONTENT 51
2.4.3 CONSTANT DISCLOSURE COSTS 53
2.4.4 FURTHER EXTENSIONS 53
2.5 CONCLUSION 55
APPENDIX 57
REFERENCES 63
3 ESSAY II: MEETING
OR BEATING
FORECASTS AND UNCERTAIN
EARNINGS BONUSES 71
3.1 INTRODUCTION 72
3.2 MODEL 78
3.3 EQUILIBRIUM ANALYSIS 81
3.3.1 BENCHMARK MODEL: CERTAINTY ABOUT THE EARNINGS BONUS 81
3.3.2 UNCERTAINTY ABOUT THE EARNINGS BONUS 84
3.4 EXTENSIONS 89
3.5 EMPIRICAL IMPLICATIONS 92
3.6 CONCLUSION 95
REFERENCES 98
4 ESSAY III: MEETING OR BEATING FORECASTS AND REAL EARNINGS MANAGE
MENT 107
4.1 INTRODUCTION 108
4.2 MODEL 113
4.3 EQUILIBRIUM ANALYSIS 117
4.3.1 BENCHMARK MODEL: ACCRUALS MANAGEMENT 117
VI
HTTP://D-NB.INFO/1036657531
4.3.2 REAL EARNINGS MANAGEMENT 119
4.4 EXTENSIONS 123
4.4.1 PRICE EFFECTS 123
4.4.2 ENDOGENOUS SIGNAL PROBABILITY 125
4.4.3 FURTHER EXTENSIONS 127
4.5 EMPIRICAL IMPLICATIONS 129
4.6 CONCLUSION 133
APPENDIX 135
REFERENCES 138
5 CONCLUSION 146
REFERENCES 150
VII
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| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| indexdate | 2024-07-10T00:42:45Z |
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| language | English |
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| physical | IX, 151 S. graph. Darst. |
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| spelling | Lang, Michael Konrad 1981- Verfasser (DE-588)1035260603 aut Essays on disclosure and meeting or beating expectations Michael Konrad Lang 2013 IX, 151 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Mannheim, Univ., Diss., 2013 Kapitalmarkt (DE-588)4029578-3 gnd rswk-swf Erwartungsbildung (DE-588)4193073-3 gnd rswk-swf Prognose (DE-588)4047390-9 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4113937-9 Hochschulschrift gnd-content Kapitalmarkt (DE-588)4029578-3 s Prognose (DE-588)4047390-9 s Erwartungsbildung (DE-588)4193073-3 s b DE-604 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026207783&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lang, Michael Konrad 1981- Essays on disclosure and meeting or beating expectations Kapitalmarkt (DE-588)4029578-3 gnd Erwartungsbildung (DE-588)4193073-3 gnd Prognose (DE-588)4047390-9 gnd |
| subject_GND | (DE-588)4029578-3 (DE-588)4193073-3 (DE-588)4047390-9 (DE-588)4143413-4 (DE-588)4113937-9 |
| title | Essays on disclosure and meeting or beating expectations |
| title_auth | Essays on disclosure and meeting or beating expectations |
| title_exact_search | Essays on disclosure and meeting or beating expectations |
| title_full | Essays on disclosure and meeting or beating expectations Michael Konrad Lang |
| title_fullStr | Essays on disclosure and meeting or beating expectations Michael Konrad Lang |
| title_full_unstemmed | Essays on disclosure and meeting or beating expectations Michael Konrad Lang |
| title_short | Essays on disclosure and meeting or beating expectations |
| title_sort | essays on disclosure and meeting or beating expectations |
| topic | Kapitalmarkt (DE-588)4029578-3 gnd Erwartungsbildung (DE-588)4193073-3 gnd Prognose (DE-588)4047390-9 gnd |
| topic_facet | Kapitalmarkt Erwartungsbildung Prognose Aufsatzsammlung Hochschulschrift |
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