Hong Kong, Pokfulam
The University of Hong Kong (HKU) - Department of Accounting
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Corporate investment, risk aversion, corporate culture, religion
Financial disclosures, Conservatism, Suppliers, Customers
Post Forecast Revision Drift, Underreaction, Industry-Wide Earnings, Firm-Specific Earnings
earnings manipulation; consecutively beating earnings expectations; market pressure; CEO overconfidence; CEO power; reputation; reference-dependent preferences; analysts’ forecasts and recommendation; institutional investors; overvaluation
Readability, Analyst Report, Earnings Uncertainty, Stock Returns
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readability, analyst reports, stock returns
sales executives, individual-specific styles, earnings and revenue forecasts, non-financial disclosures
Meeting or beating; management forecasts; market premiums; future performance
accounting fraud, market valuation, earnings coefficient
executive compensation; voluntary disclosure; corporate governance
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