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ESMT European School of Management and Technology
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JEL Classification: C53, G10, M41 Financial Statement Analysis, Machine Learning, Earnings Forecasting
Monetary Policy, Consumption, Investment, Revenues, Expenses, Earnings
Mandatory disclosure, Earnings announcements, Information content
mandatory disclosure; earnings announcements; information content; valuation; enforcement
Macroeconomic Uncertainty, Consumption, Investment, Firm Profitability
Gross Domestic Product; Expectation errors; Profitability; Restatements; Analyst forecasts; Macroeconomy; Capital expenditures; Production
JEL Classification: E31, G10, M40, M41 Inflation, Value Relevance, Earnings
Accounting Quality, Inflation, Internal Information Systems, Investment
Complexity, FASB Codification, Restatements, SEC Comment Letters
Mandatory Disclosure, Comparability, Information Spillovers
Central Bank Transparency, Investment-Price Sensitivity, Information Collection, Investment Efficiency
Forward-Looking Estimates, Managerial Learning, Expected Credit Losses
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