Articles with "earnings impact" as a keyword



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The effect of financial analysts on the economic implications of disclosed lease information – a note

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Published in 2021 at "Journal of Applied Accounting Research"

DOI: 10.1108/jaar-08-2020-0175

Abstract: PurposeThe purpose of this paper is to investigate whether financial analyst coverage affects the dissemination of disclosed operating lease information into cash flow predictions and stock prices.Design/methodology/approachThe difference in lease expense between capital/finance lease and… read more here.

Keywords: lease; earnings impact; analyst; impact ... See more keywords