Revisiting the corroboration effects of earnings and dividend announcements

Article Abstract:

Studies of the Hong Kong market setting shows that a corroboration effect exists between jointly announced signals when all companies release dividend and earnings data in the same announcement, along with other specified conditions.

Hong Kong, Influence

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Should there exist secondary markets for executive stock options?

Article Abstract:

An analysis of executive stock options (ESOs) in Finland indicates that ESO usefulness as management compensation is not weakened by the existence of secondary markets.

Finland, Management Compensation, Methods, Executives, Executive compensation, Employee stock options

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Assurance provided by auditors' reports on prospective financial information: implications for the expectation gap

Article Abstract:

The authenticity of a firm's financial information and the assurance of auditors on its reliability are evaluated.

Australia, Government regulation, Product quality, Quality management, Licensing, certification and accreditation, Auditors

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