Author: Phyllis S. McGrath
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36
Book Description
Disclosure of Financial Forecasts to Security Analysts and the Public
Author: Phyllis S. McGrath
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36
Book Description
Public Disclosure of Corporate Earnings Forecasts
Author: Francis A. Lees
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 56
Book Description
Publishing Financial Forecasts
Author: Laventhol Krekstein Horwath & Horwath
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 120
Book Description
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 120
Book Description
An Analysis of the Question of Public Disclosure of Financial Forecasts
Author: Edward F. Smith
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 81
Book Description
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 81
Book Description
Disclosure of Corporate Forecasts to the Investor
Author: Financial Analysts Federation
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 216
Book Description
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 216
Book Description
Guide for a Review of a Financial Forecast
Author: American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 120
Book Description
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 120
Book Description
The Valuation Treadmill
Author: James J. Park
Publisher: Cambridge University Press
ISBN: 1108944914
Category : Law
Languages : en
Pages : 199
Book Description
Public companies now face constant pressure to meet investor expectations. A company must continually deliver strong short-term performance every quarter to maintain its stock price. This valuation treadmill creates incentives for corporations to deceive investors. Published more than twenty years after the passage of Sarbanes-Oxley, which requires all public companies to invest in measures to ensure the accuracy of their disclosures, The Valuation Treadmill shows how securities fraud became a major regulatory concern. Drawing on case studies of paradigmatic securities enforcement actions involving Xerox, Penn Central, Apple, Enron, Citigroup, and General Electric, the book argues that corporate securities fraud emerged as investors increasingly valued companies based on their future performance. Corporations now have an incentive to issue unrealistically optimistic disclosure to convince markets that their success will continue. Securities regulation must do more to protect the integrity of public companies from the pressure of the valuation treadmill.
Publisher: Cambridge University Press
ISBN: 1108944914
Category : Law
Languages : en
Pages : 199
Book Description
Public companies now face constant pressure to meet investor expectations. A company must continually deliver strong short-term performance every quarter to maintain its stock price. This valuation treadmill creates incentives for corporations to deceive investors. Published more than twenty years after the passage of Sarbanes-Oxley, which requires all public companies to invest in measures to ensure the accuracy of their disclosures, The Valuation Treadmill shows how securities fraud became a major regulatory concern. Drawing on case studies of paradigmatic securities enforcement actions involving Xerox, Penn Central, Apple, Enron, Citigroup, and General Electric, the book argues that corporate securities fraud emerged as investors increasingly valued companies based on their future performance. Corporations now have an incentive to issue unrealistically optimistic disclosure to convince markets that their success will continue. Securities regulation must do more to protect the integrity of public companies from the pressure of the valuation treadmill.
Security Analyst Multi-year Earnings Forecasts and the Capital Market
Author: Philip Brown
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 188
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 188
Book Description
Public Reporting of Corporate Financial Forecasts
Author: Prem Prakash
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 352
Book Description
Publisher:
ISBN:
Category : Business forecasting
Languages : en
Pages : 352
Book Description
Journal of Accounting Literature
Author:
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 772
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 772
Book Description