Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492763
Title: Earnings Forecasts Disclosed in UK IPO Prospectuses: An Empirical Analysis of the Determinants and Implications of their Disclosure and Accuracy/Bias
Author: Al-Ahmad, Zeina
Awarding Body: The University of Manchester
Current Institution: University of Manchester
Date of Award: 2007
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Abstract:
Hughes (1986), and the 'no news, bad news' voluntary disclosure models posit that firms which voluntarily disclose a forecast have better news than firms that do not. On the contrary, Trueman (1986), Feltham and Xie (1992) and Arya and Mittendorf (2005) suggest that firms may disclose a forecast regardless of the nature of the news that they have. The empirical evidence on the voluntary disclosure motivations and implications is far from conclusive.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.492763  DOI: Not available
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