Tenure of independent directors and analysts following: Moderating role of institutional ownership

CS Fun, NS Abdul Wahab, TW Ling… - Cogent Business & …, 2023 - Taylor & Francis
This study examines the impact of tenure of independent directors on analyst following, and
the moderating role of institutional ownership between tenure of independent directors and …

Credit ratings and excess value of diversification

TK Chou, JC Cheng - Journal of Empirical Finance, 2012 - Elsevier
We investigate the impact of credit ratings on the valuation of diversification. Our empirical
results indicate that the existence and level of credit ratings are associated with a lower …

Diversified firms and analyst earnings forecasts: the role of management guidance at the segment level

P André, A Filip, R Moldovan - Journal of International …, 2019 - publications.aaahq.org
Using a unique, manually collected dataset, we are the first to analyze the role that
management guidance at the segment level plays for the financial analyst earnings …

[BOOK][B] Does Tax-Motivated Income Shifting Make Forecasting Harder for Internationally Diverse Firms?

ME Vernon - 2021 - search.proquest.com
This study examines whether tax-motivated income shifting helps explain the negative
association between international diversification and analysts' earnings per share forecast …

[BOOK][B] Einfluss der Unternehmensabspaltung auf den Shareholder-Value

D Ellgering - 2017 - Springer
Die vorliegende Masterarbeit entstand berufsbegleitend im Zeitraum von Oktober 2015 bis
März 2016. Anregung für die Themenstellung war meine Tätigkeit als Business Controller …

Corporate Organizational Structure, Tax Havens, Analyst Forecast Properties and Information Environment

AWH Hsu, S Liu, S Nathan - Tax Havens, Analyst Forecast …, 2016 - papers.ssrn.com
This study investigates how corporate organizational complexity and shell investees
established in tax havens affect analyst forecast behavior and the information environment …

公司跨界经营, 信息披露与分析师预测

廖明情, 凌冬宁, 邓路 - 系统工程理论与实践, 2019 - cqvip.com
通过手工搜集2003-2017 年公司跨界经营数据, 本文检验了公司跨界经营对分析师盈利预测的
影响及其市场后果. 实证结果表明, 随着公司跨界程度的提高, 分析师对其盈利预测的准确性下降 …