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  • Tytuł artykułu:
    EARNINGS FORECASTS ERRORS IN PROSPECTUSES: EVIDENCE FROM INITIAL PUBLIC OFFERINGS ON THE WARSAW STOCK EXCHANGE
  • Opublikowany w czasopiśmie:
  • Rocznik 2017,  tom 12,  numer 2
  • 229-243
  • Oryginalny artykuł naukowy
  • angielski
  • article-359f2fa0-f0ff-48b3-ace0-7f84b0db1111
  • bwmeta1.element.desklight-d7ec74a1-93b2-4cc1-a222-a8067a0b7a04
  • 31.07.2017 17:42:56
  • Anna Wawryszuk-Misztal [1]
  • [1] Maria Curie Sklodowska University, Poland
  • Brak afiliacji
Nie znaleziono publikacji cytujących ten artykuł
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  2. Ammer, M. A., & Ahmad-Zaluki, N. A. (2015). Earnings forecasts errors in Malaysian IPO prospectuses: evidence and explanations. Asian Social Science, 11(3). doi: 10.5539/ass.v11n3p68.
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  5. Chen, G., Firth, M., & Krishnan, G. (2001). Earnings forecast errors in IPO prospectuses and their associations with initial stock returns. Journal of Multinational Financial Management, 11(2). doi: 10.1016/S1042-444X(00)00051-7.
  6. Cheng, T. Y., & Firth, M. (2000). An empirical analysis of the bias and rationality of profit forecasts published in new issue prospectuses. Journal of Business, Finance, and Accounting, 27(3/4). doi: 10.1111/1468-5957.00319.
  7. Clarkson, P. M. (2000). Auditor quality and the accuracy of management earnings forecasts. Contemporary Accounting Research, 17(4). doi: 10.1506/QFPH-W3X9-PTRF-Y2G2.
  8. Commission Delegated Regulation (EU) No 862/2012 of 4 June 2012 amending Regulation (EC) No 809/2004 as regards information on the consent to use of the prospectus, information on underlying indexes and the requirement for a report prepared by independent accountants or auditors.
  9. Commission Regulation (EC) No 809/2004 of 29 April 2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards information contained in prospectuses as well as the format, incorporation by reference and publication of such prospectuses and dissemination of advertisements.
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  12. Gounopoulos, D., Kraft A., & Skinner F. (2015). Voluntary vs. mandatory management earnings forecasts in IPOs. Economics and Finance Working Paper Series, Working Paper. Department of Economics and Finance, Brunel University London, 15-12. Retrieved from https://www.brunel.ac.uk/__data/ass ets/pdf_file/0016/421144/1512.pdf (18.11.2016).
  13. Hartnett, N. A., & Romcke, J. (2000). The predictability of management forecast error: a study of Australian IPO disclosures. Multinational Finance Journal, 4(1/2).
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  16. Ibrahim, N. A., & Ismail, N. (2015). Ownership structure and earnings forecast accuracy: evidence from Malaysian IPOs. Journal of Economics, Business and Management, 3(2). doi: 10.7763/JOEBM.2015.V3.186.
  17. Jaggi, B., Chin, C., William Lin, H., & Lee P. (2006). Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms. Review of Quantitative Finance and Accounting, 26(3). doi: 10.1007/s11156-006-7434-2.
  18. Jelic, R. (2011). Management forecasts and IPO performance. Working Paper, University of Birmingham, United Kingdom. Retrieved from http://www.efmaefm.org/0EFMSYMPOSIUM/2008-Oxford/papers/jelic.pdf (18.11.2016).
  19. Jelic, R., Saadouni, B., & Briston R. (1998). The accuracy of earnings forecasts in IPO prospectus on the Kuala Lumpur Stock Exchange. Accounting and Business Research, 29(1). doi: 10.1080/00014788.1998.9729566.
  20. Jog, V. J., & McConomy, R. J. (2003). Voluntary disclosure of management earnings forecasts in IPO prospectuses. Journal Business Finance & Accounting, 30(1). doi: 10.1111/1468-5957.00486.
  21. Keasey, K., & McGuinness, P. B. (2008). Firm value and its relation to equity retention levels, forecast earnings disclosures and underpricing in initial public offerings in Hong Kong. International Business Review, 17(6). doi: 10.1016/j.ibusrev.2008.09.002.
  22. Lonkani, R., & Firth, M. (2005). The accuracy of IPO profit forecasts in Thailand and their relationships with stock market valuation. Accounting and Business Research, 35 (3). doi: 10.1080/ 00014788.2005.929991.
  23. Mak, Y. T. (1994). The voluntary review of earnings forecasts disclosed in IPO prospectuses. Journal of Accounting and Public Policy, 13(2). doi: 10.1016/0278-4254(94)90017-5.
  24. McGuinness, P. B. (2016). Voluntary profit forecast disclosures, IPO pricing revisions and after-market earnings drift. International Review of Financial Analysis, 46. doi: 10.1016/j.irfa.2016.04.005.
  25. Ritter, J. (1984). The “hot issue” market of 1980. Journal of Business, 57. doi: 10.1086/296260.
  26. Yau, F. S., & Chun, L. S. (1999). Earnings forecasts accuracy and bias in initial public offerings in Malaysia. Singapore Management Review, 21(2).
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