Earnings and risk changes surrounding primary stock offers

Article Abstract:

Management decides to make equity offers and decrease financial leverage when they anticipate an increase in the volatility of the earnings of corporations because of an increase in business risk. Those investors who are aware that management possesses better information on corporations' financial prospects interpret equity offers accordingly and revise the corporations' assets and equity betas upward, which results in negative market reaction. The factors involved in equity offers include that offers communicate information about future risk changes; the risk information is firm specific; and the offers do not communicate information about earnings.

Research, Finance, Corporations, Corporate finance, Stock price forecasting, Investment analysis, Securities analysis, Earnings per share

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Disclosure practices of foreign companies interacting with U.S. markets

Article Abstract:

The disclosure practices of companies were analyzed as a function of their interaction with U.S. markets for a group of 794 firms from 24 countries in the Asia-Pacific and Europe, using the Transparency and Disclosure scores developed by Standard & Poor's. A positive association is found between the disclosure scores and the various market interaction measures, including U.S. listing, U.S. investment flows, exports, and operations in the United States.

Forecasts, trends, outlooks, Financial management, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Multinational Corporations, Reporting & Disclosure, Financial Regulation & Reporting, Analysis, Forecasts and trends, Company investment, Investments, International aspects, International business enterprises, Market trend/market analysis, Financial markets, Financial disclosure

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Analyst specialization and conglomerate stock breakups

Article Abstract:

When a conglomerate corporation separates into individual companies, research finds that accountants who have expertise in the industries of the individual companies can offer improved forecasting, increased coverage, and better capital market interaction.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Statistical Data Included, Conglomerate corporations, Accounting and auditing, Education, Accountants, Corporate reorganizations

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