Publicação
Cross-border information transfers: evidence from profit warnings issued by European firms
| dc.contributor.author | Alves, Paulo | |
| dc.contributor.author | Pope, Peter F. | |
| dc.contributor.author | Young, Steven | |
| dc.date.accessioned | 2010-11-22T18:03:15Z | |
| dc.date.available | 2010-11-22T18:03:15Z | |
| dc.date.issued | 2009 | |
| dc.description.abstract | 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. | por |
| dc.identifier.citation | 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 | por |
| dc.identifier.doi | 10.1080/00014788.2009.9663378 | |
| dc.identifier.uri | http://hdl.handle.net/10400.14/3599 | |
| dc.language.iso | eng | por |
| dc.publisher | Institute of Chartered Accountants in England and Wales | por |
| dc.title | Cross-border information transfers: evidence from profit warnings issued by European firms | por |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| person.familyName | Alves | |
| person.familyName | Pope | |
| person.givenName | Paulo | |
| person.givenName | Peter | |
| person.identifier.ciencia-id | 8C12-EBAE-B385 | |
| person.identifier.ciencia-id | 931A-A70B-F090 | |
| person.identifier.orcid | 0000-0002-9421-854X | |
| person.identifier.orcid | 0000-0002-6410-7777 | |
| person.identifier.rid | A-1972-2019 | |
| person.identifier.scopus-author-id | 55206239400 | |
| person.identifier.scopus-author-id | 7005022132 | |
| rcaap.rights | restrictedAccess | por |
| rcaap.type | article | por |
| relation.isAuthorOfPublication | 9d156779-61a9-4249-b112-5832c42094f4 | |
| relation.isAuthorOfPublication | 3534659f-bc6e-44bf-8bd3-0cdfb8b49f98 | |
| relation.isAuthorOfPublication.latestForDiscovery | 9d156779-61a9-4249-b112-5832c42094f4 |
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