EARNINGS RESPONSE COEFFICIENT ESTIMATION: AN EXPLORATORY AND COMPARATIVE ANALYSIS IN BRICS
This paper estimates and compares the long-term market reaction to earnings innovation (ERC) in the five main emerging economies – Brazil, Russia, India, China and South Africa (BRICS) – and analyzes the effects of nonlinearity of unexpected earnings, negative earnings and firm size on ERC. The test...
Spremljeno u:
| Izdano u: | Base Revista de Administração e Contabilidade da UNISINOS |
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| Glavni autor: | |
| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Universidade do Vale do Rio dos Sinos
2016
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| Teme: | |
| Online pristup: | https://www.redalyc.org/articulo.oa?id=337246237003 https://www.redalyc.org/journal/3372/337246237003/ https://www.redalyc.org/journal/3372/337246237003/html/ https://www.redalyc.org/journal/3372/337246237003/337246237003.epub https://www.redalyc.org/journal/3372/337246237003/movil |
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