Utilize este identificador para referenciar este registo: http://hdl.handle.net/10400.14/3599
Título: Cross-border information transfers: evidence from profit warnings issued by European firms
Autor: Alves, Paulo
Pope, Peter F.
Young, Steven
Data: 2009
Editora: Institute of Chartered Accountants in England and Wales
Citação: ALVES, Paulo; POPE, Peter F.; YOUNG, Steven - Cross-border information transfers: evidence from profit warnings issued by European firms. Accounting and Business Research. ISSN 0001-4788. Vol. 39. nº. 5 (2009), p. 449-472
Resumo: This paper reports evidence on cross-border accounting information transfers associated with profit warning announcements. Using a sample of firms from 29 European countries, we find that negative earnings surprises disclosed by firms in one country affect investors’ perceptions of comparable non-announcing firms in other countries. The form and magnitude of cross-border effects is consistent with domestic transfers. Tests explaining variation in cross-border information transfers provide some (albeit rather limited) evidence that effects vary according to a range of firm-, industryand country-level characteristics.
URI: http://hdl.handle.net/10400.14/3599
Aparece nas colecções:FEG - Artigos em revistas internacionais com Arbitragem / Papers in international journals with Peer-review

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