The Information Content of 10-K's Disaggregation Quality on Future Firm Performance PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Information Content of 10-K's Disaggregation Quality on Future Firm Performance PDF full book. Access full book title The Information Content of 10-K's Disaggregation Quality on Future Firm Performance by Yulin Huang. Download full books in PDF and EPUB format.
Author: Yulin Huang
Publisher:
ISBN:
Category :
Languages : en
Pages : 67
Get Book Here
Book Description
We propose that the disaggregation quality (DQ) of 10-K reports, which measures the detail of accounting information based on a count of non-missing Compustat line items, is valuable in predicting firms' future performance. Empirical results show that firms with higher DQ have higher subsequent profitability and valuation. The DQ can also positively predict future stock returns in the cross section. The return predictability is stronger for young firms, firms with higher return volatility, and in periods with high investor sentiment. The findings are robust to the inclusion of variables shown to be correlated with firm operating and stock performance in the literature.
Author: Yulin Huang
Publisher:
ISBN:
Category :
Languages : en
Pages : 67
Get Book Here
Book Description
We propose that the disaggregation quality (DQ) of 10-K reports, which measures the detail of accounting information based on a count of non-missing Compustat line items, is valuable in predicting firms' future performance. Empirical results show that firms with higher DQ have higher subsequent profitability and valuation. The DQ can also positively predict future stock returns in the cross section. The return predictability is stronger for young firms, firms with higher return volatility, and in periods with high investor sentiment. The findings are robust to the inclusion of variables shown to be correlated with firm operating and stock performance in the literature.
Author: Peter Kennedy
Publisher: John Wiley & Sons
ISBN: 1405182571
Category : Business & Economics
Languages : en
Pages : 608
Get Book Here
Book Description
Dieses etwas andere Lehrbuch bietet keine vorgefertigten Rezepte und Problemlösungen, sondern eine kritische Diskussion ökonometrischer Modelle und Methoden: voller überraschender Fragen, skeptisch, humorvoll und anwendungsorientiert. Sein Erfolg gibt ihm Recht.
Author: Paul Pacter
Publisher: Financial Accounting Standards Boar Foundation
ISBN:
Category : Business & Economics
Languages : en
Pages : 452
Get Book Here
Book Description
Author: Patricia M. Dechow
Publisher: Research Foundation of the Institute of Chartered Financial Analysts
ISBN: 9780943205687
Category : Corporate profits
Languages : en
Pages : 152
Get Book Here
Book Description
Author: Jeff Coulton
Publisher:
ISBN: 9780994369734
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Jack Alexander
Publisher: John Wiley & Sons
ISBN: 1119491487
Category : Business & Economics
Languages : en
Pages : 647
Get Book Here
Book Description
Critical insights for savvy financial analysts Financial Planning & Analysis and Performance Management is the essential desk reference for CFOs, FP&A professionals, investment banking professionals, and equity research analysts. With thought-provoking discussion and refreshing perspective, this book provides insightful reference for critical areas that directly impact an organization’s effectiveness. From budgeting and forecasting, analysis, and performance management, to financial communication, metrics, and benchmarking, these insights delve into the cornerstones of business and value drivers. Dashboards, graphs, and other visual aids illustrate complex concepts and provide reference at a glance, while the author’s experience as a CFO, educator, and general manager leads to comprehensive and practical analytical techniques for real world application. Financial analysts are under constant pressure to perform at higher and higher levels within the realm of this consistently challenging function. Though areas ripe for improvement abound, true resources are scarce—until now. This book provides real-world guidance for analysts ready to: Assess performance of FP&A function and develop improvement program Improve planning and forecasting with new and provocative thinking Step up your game with leading edge analytical tools and practical solutions Plan, analyze and improve critical business and value drivers Build analytical capability and effective presentation of financial information Effectively evaluate capital investments in uncertain times The most effective analysts are those who are constantly striving for improvement, always seeking new solutions, and forever in pursuit of enlightening resources with real, useful information. Packed with examples, practical solutions, models, and novel approaches, Financial Planning & Analysis and Performance Management is an invaluable addition to the analyst’s professional library. Access to a website with many of the tools introduced are included with the purchase of the book.
Author:
Publisher: World Business Pub.
ISBN: 9781569735688
Category : Business enterprises
Languages : en
Pages : 0
Get Book Here
Book Description
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Author: Evgeny Kuzmin
Publisher: Frontiers Media SA
ISBN: 2832544517
Category : Science
Languages : en
Pages : 229
Get Book Here
Book Description
On 2 June 2022 in Stockholm, an UN-backed coalition of 1,000 stakeholders from over 100 countries launched an Action Plan to steer digitalization towards accelerating environmentally and socially sustainable development. The Coalition for Digital Environmental Sustainability aims to help reorient and prioritize the application of digital technologies to meet the 2030 Agenda for Sustainable Development and address the triple planetary crisis of climate change, biodiversity loss, and pollution and waste. Inspired by this Agenda, we have directed our research interest toward the search for approaches to sustainable digital transformation for the environment. This Research Topic is a part of our initiative at the annual international scientific conference ‘Digital Transformation in Industry’ (DTI), held by the Institute of Economics of the Ural Branc
Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Government Information and Regulation
Publisher:
ISBN:
Category : Education
Languages : en
Pages : 428
Get Book Here
Book Description
Author: Norman B. Macintosh
Publisher: Wiley
ISBN: 9780471944096
Category : Business & Economics
Languages : en
Pages : 294
Get Book Here
Book Description
This book is about the design and working of management accounting and control systems from an organizational sociology perspective. It does not deal with the application of quantitative techniques; instead the focus is on the organizational and people side of accounting and control systems--how they are used to influence, motivate and control what people do in organizations. The author's highly successful first book on this topic, The Social Software of Accounting and Information Systems (Wiley, 1985) was much acclaimed for its lucid style and careful analysis of the application of theory in practice. This new book offers that same clarity and accessibility in a study which focuses on new developments in organizational sociology at the macro level. The book outlines nearly twenty frameworks for investigating and understanding management accounting and control systems. These frameworks illustrate five distinctive paradigms of organizations and the social world. Case studies are used to bring these frameworks to life and to show how they can be used to analyze, diagnose and resolve real world management accounting and control systems problems and issues. Norman B. Macintosh is a professor at Queen's University, Canada where he teaches in accounting and control. "If you want to know what has been happening at the frontiers of management control research then you could not do better than starting with this book. The exposition is not only of value to scholars on upper level courses grappling with current theory and research but also to the thinking creative executive involved in control system design in today's changing and turbulent business environment. The book is an essential addition to the bookshelf of any management control specialist seeking intellectual stimulation through ideas coupled to practical implementation." Professor Trevor Hopper University of Manchester, UK "This book is required reading for any practitioner or student who desires a sophisticated and intellectually challenging understanding of management accounting." Richard J Boland, Jr Case Western Reserve University, USA "In these days of globalisation and intensified interaction between management cultures the interest in the behavioural and social side of management accounting and control is growing. This is a timely and exciting addition to that literature. The book is recommended as required reading in advanced courses and for professional management accounting programs. A fine volume." Sten Jonsson University of Gothenburg, Sweden
