Adam Smith Business School
University of Glasgow
Glasgow, Scotland G11 6EY
United Kingdom
IFRS 8, IAS 14 Revised, SSAP 25, Segment reporting, LOB disclosures, Geographical disclosures
value relevance, information content, earnings, market-to-book, book value, dividends
information environment, value relevance, earnings, book value
sell-side analysts, bounded rationality, decision making
Solvency and Financial Condition Report, SFCR, Solvency II, analyst forecast error, forecast dispersion, insurance companies
intellectual capital, performative view, sell-side analysts, narrative analysis
MiFID II, Investor Relations, IROs, Institutional Investors, Sell-side analysts, Survey
value relevance, book value, earnings, premium, discount
MiFID II, Investor Relations, IROs, Sell-side analysts, Investors, Practice
MiFID II, Investor Relations, IROs, sell-side, buy-side, survey
real-time corporate reporting, investment analysis technology, investor decision-making, sell-side analysts
News dissemination; Deterrence; Media coverage; Target stock returns; Inside information