Accounting and Finance最新文献_第3页

Supply chain concentration and cost of capital 供应链集中度与资金成本

4区管理学

Accounting and Finance Pub Date : 2023-07-27 DOI: 10.1111/acfi.13156

James E. Upson, Chao Wei

引用次数: 0

Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices 本土可持续金融作为研究领域:ESG本土化、可持续性与本土社区实践的系统文献综述

4区管理学

Accounting and Finance Pub Date : 2023-02-05 DOI: 10.1111/acfi.13062

Andre Poyser, Dan Daugaard

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引用次数: 7

Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel 量化宽松降低了企业的借贷成本吗?风险承担渠道

4区管理学

Accounting and Finance Pub Date : 2023-02-01 DOI: 10.1111/acfi.13059

Gang Wang, Yi Shen

引用次数: 0

How important are semi‐annual earnings announcements? An information event perspective 半年度收益公告有多重要?信息事件透视图

4区管理学

Accounting and Finance Pub Date : 2023-01-19 DOI: 10.1111/acfi.13050

Stephen Taylor, Alex Tong

{"title":"How important are semi‐annual earnings announcements? An information event perspective","authors":"Stephen Taylor, Alex Tong","doi":"10.1111/acfi.13050","DOIUrl":"https://doi.org/10.1111/acfi.13050","url":null,"abstract":"Abstract Using a method that avoids the need to specify earnings expectations, we demonstrate that the period surrounding the semi‐annual announcement of Australian firms' earnings is, on average, an important source of information. Although there is substantial year‐to‐year variation, we observe no evidence of any significant time trend, and also conclude that a shift from Australian domestic generally accepted accounting principle to International Financial Reporting Standards did not impact the association between earnings announcement windows and stock returns. We also find no evidence that the informativeness of earnings announcements varies systematically with firm size, analyst following or economic news (i.e., positive vs. negative stock returns, profits vs. losses), although we do observe significant variation across industries. Our conclusion is further supported by contrasting the earnings release date with the days immediately prior to release, or high information days other than earnings announcement windows. Using a more precise event window relative to prior studies (i.e., 3 h vs. 3 days), we confirm that earnings announcements contain significant new information about fundamentals.","PeriodicalId":47973,"journal":{"name":"Accounting and Finance","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135301511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0