How Has Regulation Fair Disclosure Affected the Functioning of Financial Analysts?

2002 ◽  
Author(s):  
Partha S. Mohanram ◽  
Shyam V. Sunder
Keyword(s):  
Financial Analysts ◽  
Regulation Fair Disclosure ◽  
Fair Disclosure

The Effect of Regulation Fair Disclosure on the Relevance of Conference Calls to Financial Analysts

CFA Digest ◽  
2004 ◽  
Vol 34 (3) ◽  
pp. 3-5
Author(s):  
Chenchuramaiah T. Bathala
Keyword(s):  
Financial Analysts ◽  
Regulation Fair Disclosure ◽  
Conference Calls ◽  
Fair Disclosure

The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry

CFA Digest ◽  
2004 ◽  
Vol 34 (4) ◽  
pp. 9-10 ◽  
Author(s):  
William A. Trent
Keyword(s):  
Information Asymmetry ◽  
Trading Costs ◽  
Regulation Fair Disclosure ◽  
Fair Disclosure ◽  
The Impact

The Influence of Regulation Fair Disclosure on Firm Financing Decisions

2010 ◽  
Author(s):  
Susan M. Albring ◽  
Monica L. Banyi ◽  
Dan S. Dhaliwal ◽  
Raynolde Pereira
Keyword(s):  
Regulation Fair Disclosure ◽  
Financing Decisions ◽  
Fair Disclosure ◽  
Firm Financing

Regulation Fair Disclosure and Credit Market

2012 ◽  
Author(s):  
Yutao Li ◽  
Anthony Saunders ◽  
Pei Shao
Keyword(s):  
Credit Market ◽  
Regulation Fair Disclosure ◽  
Fair Disclosure

The Efficacy of Regulation Fair Disclosure

2006 ◽  
Author(s):  
Christopher Gadarowski ◽  
Praveen Sinha
Keyword(s):  
Regulation Fair Disclosure ◽  
Fair Disclosure

A Contextual Evaluation of Composite Forecasts of Annual Earnings

2016 ◽  
Vol 19 (03) ◽  
pp. 1650014 ◽  
Author(s):  
Pieter T. Elgers ◽  
May H. Lo ◽  
Wenjuan Xie ◽  
Le Emily Xu
Keyword(s):  
Time Series ◽  
Firm Size ◽  
Predictive Accuracy ◽  
Relative Accuracy ◽  
Regulation Fair Disclosure ◽  
Fair Disclosure ◽  
Time Periods ◽  
Time Specific ◽  
Annual Earnings ◽  
The Impact

This study addresses the impact of firm- and time-specific attributes on the accuracy of composite forecasts of annual earnings, constructed from time-series, price-based, and analysts' forecasts. The attributes examined include firm size, analysts' coverage, and time periods pre-dating and following the implementation of regulation fair disclosure. Our results indicate that the relative accuracy of the composite forecasts is time-specific. In the pre-regulation fair disclosure period, composite forecasts significantly outperform each of the three individual forecast sources. Moreover, the extent of improvement in accuracy of composite forecasts is significantly higher for the smaller and lightly-covered firms. Collectively, these results suggest that the predictive accuracy of composite forecasts is contextual.

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