Conference calls and information asymmetry

Article Abstract:

A study shows that the business enterprises having more number of conference calls are likely to have less disparity in information dissemination. It may be noted that cost of capital is directly proportionate to information asymmetry.

Financial management, Management dynamics, Venture Analysis, Management, Conferences, meetings and seminars, Finance, Business enterprises, Company business management, Debt financing (Corporations), Debt financing, Company financing, Global economy

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Use of r2 in accounting research: measuring changes in value relevance over the last four decades

Article Abstract:

The usage of R2 in accounting research is examined in detail. The impact on value relevance of the way in which it has been used is also assessed. There is a need to control for coefficients of variation differences.

Economics, Research and Development in the Social Sciences and Humanities, Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Research, Accounting, Variables (Mathematics), Coefficient of concordance

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Economic consequences of regulted changes in disclosure: the case of executive compensation

Article Abstract:

The article looks at which levels of companies were for and against 1992 changes in disclosure of executive compensation rules.

Canada, Personnel administration, Compensation and benefits, Corporate governance, Executives, Executive compensation, Disclosure (Securities law)

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