IPO Performance And Earnings Expectations: Some French Evidence

2001 ◽  
Author(s):  
Francois Degeorge ◽  
Francois Derrien
Keyword(s):  
Earnings Expectations ◽  
Ipo Performance

Management Forecasts and the Market’s Earnings Expectations

2012 ◽  
Author(s):  
Stephannie A. Larocque
Keyword(s):  
Management Forecasts ◽  
Earnings Expectations

Hot and Cold Market Cycle and IPO Performance: Theory and Evidence

2001 ◽  
Author(s):  
Kangmao Wang
Keyword(s):  
Performance Theory ◽  
Ipo Performance

IPO Performance Under Different Regulatory Regimes: Evidence from Hong Kong

2004 ◽  
Author(s):  
Yuen-ching Tse ◽  
Wai-yan Cheng ◽  
Stephen Yan-Leung Cheung
Keyword(s):  
Hong Kong ◽  
Ipo Performance ◽  
Regulatory Regimes

The Rewards for Meeting or Beating Managers' Own Earnings Guidance

2020 ◽  
Author(s):  
Kai Wai Hui ◽  
Alfred Z. Liu ◽  
Yao Zhang
Keyword(s):  
Stock Return ◽  
Earnings Forecasts ◽  
Earnings Guidance ◽  
Cross Sectional ◽  
Earnings Expectations ◽  
Future Performance ◽  
Management Guidance ◽  
Prior Literature ◽  
Management Earnings Guidance ◽  
Analyst Earnings

This study documents a stock return premium for meeting or beating management's own earnings guidance (MBMG) that is separate and distinct from the premium for meeting or beating analysts' earnings forecasts (MBAF) documented in prior literature. Cross-sectional analyses reveal that the MBMG premium relative to the MBAF premium increases when management guidance is more informative. We also find that MBMG is incrementally informative about a firm's future performance after considering MBAF. Our findings suggest that investors consider management earnings guidance to be a performance threshold in addition to analyst earnings forecasts when forming earnings expectations.

Are Women Underpriced? Board Diversity and IPO Performance

2021 ◽  
Author(s):  
P. Raghavendra Rau ◽  
Jason Sandvik ◽  
Theo Vermaelen
Keyword(s):  
Board Diversity ◽  
Ipo Performance

The JOBS Act and Post IPO Performance of EGC Firms

2017 ◽  
Author(s):  
Kai Lu
Keyword(s):  
Ipo Performance ◽  
Jobs Act

scholarly journals The Origins of Gender Differences in Competitiveness and Earnings Expectations: Causal Evidence from a Mentoring Intervention

2021 ◽  
Author(s):  
Teodora Boneva ◽  
Thomas Buser ◽  
Armin Falk ◽  
Fabian Kosse
Keyword(s):  
Gender Differences ◽  
Earnings Expectations

scholarly journals Earnings Management: The Role Of Accounting Professionals

2011 ◽  
Vol 1 (3) ◽  
Author(s):  
Paul J. Carruth
Keyword(s):  
Earnings Management ◽  
Financial Markets ◽  
Financial Reporting ◽  
Vital Role ◽  
Securities And Exchange Commission ◽  
Accounting Fraud ◽  
Earnings Expectations ◽  
Corporate Executives ◽  
Accounting Professionals

In todays financial markets there is a great deal of pressure for corporations to meet investors earnings expectations. Failure to do so may result in the loss of millions of dollars in stock capitalization. As a result, an increasing number of corporate executives have succumbed to the temptation to manage their earnings in order to achieve targeted profits. The number of companies under investigation by the Securities and Exchange Commission (SEC) for possible accounting fraud related to earnings management has increased significantly in recent years. This article identifies and discusses four common areas of potential financial reporting abuse: restructuring costs, miscellaneous reserve accounts, materiality, and manipulation of revenue recognition. In addition, this paper discusses the vital role of accounting professionals as gatekeepers responsible for helping to maintain the viability of our financial markets.

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