منابع مشابه
Earnings Timeliness and Seasoned Equity Offering Announcement Effect
This paper examines the relation between the Seasoned Equity Offering (SEO) announcement effect and earnings timeliness. I predict that firms with greater earnings timeliness tend to have less information asymmetry between managers and investors, thus decreasing the magnitude of the price drop at the SEO announcement. As anticipated, I find that SEO negative announcement effect varies inversely...
متن کاملEarnings restatements and differential timeliness of accounting conservatism
We examine whether Basu’s (1997) differential timeliness metric and the related C-Score metric are effective in detecting predictable differences in conservatism surrounding corrections of overstated earnings. Cross-sectional and time-series analyses, employing 2132 firms making restatements during 1999–2005, suggest Basubased metrics capture variation in conservatism. Further, we find that inc...
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We analyze the protein-RNA interfaces in 81 transient binary complexes taken from the Protein Data Bank. Those with tRNA or duplex RNA are larger than with single-stranded RNA, and comparable in size to protein-DNA interfaces. The protein side bears a strong positive electrostatic potential and resembles protein-DNA interfaces in its amino acid composition. On the RNA side, the phosphate contri...
متن کاملOn the estimation of the asymmetric timeliness of earnings: Inference and bias corrections
Recent studies show that regression-based tests of the asymmetric timeliness of earnings may be invalid. We develop an econometric model showing that these tests correctly identify whether or not earnings are conservative; however, the inclusion of future rents in equity values causes the regression coefficients to mismeasure the degree of conservatism. This mismeasurement biases cross-sectiona...
متن کاملAccuracy and Timeliness in ML Based Activity Recognition
While recent Machine Learning (ML) based techniques for activity recognition show great promise, there remain a number of questions with respect to the relative merits of these techniques. To provide a better understanding of the relative strengths of contemporary Activity Recognition methods, in this paper we present a comparative analysis of Hidden Markov Model, Bayesian, and Support Vector M...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2012
ISSN: 1556-5068
DOI: 10.2139/ssrn.1808988