Business and financial information integration and voluntary management earnings forecasts
In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encou...
Ausführliche Beschreibung
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| Autor*in: |
Huang, Jing [verfasserIn] Mei, Zipeng [verfasserIn] Li, Zhe [verfasserIn] |
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| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2020 |
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| Rechteinformationen: |
Open Access Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International ; CC BY-NC-ND 4.0 |
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| Übergeordnetes Werk: |
Enthalten in: China journal of accounting research - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008, 13(2020), 3 vom: Sept., Seite 291-307 |
|---|---|
| Übergeordnetes Werk: |
volume:13 ; year:2020 ; number:3 ; month:09 ; pages:291-307 |
| Links: |
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| DOI / URN: |
10.1016/j.cjar.2020.07.002 |
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1738064999 |
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| 520 | |a In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. | ||
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10.1016/j.cjar.2020.07.002 doi 10419/241821 hdl (DE-627)1738064999 (DE-599)KXP1738064999 DE-627 ger DE-627 rda eng G30M40M51 jelc Huang, Jing verfasserin (DE-588)1221064096 (DE-627)1738114341 aut Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Mei, Zipeng verfasserin (DE-588)1221064177 (DE-627)1738114384 aut Li, Zhe verfasserin (DE-588)1129123456 (DE-627)883803526 (DE-576)48617025X aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 291-307 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:291-307 https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.002 Resolving-System kostenfrei http://hdl.handle.net/10419/241821 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 291-307 26 01 0206 3793169227 x1z 06-11-20 2403 01 DE-LFER 3804121160 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.002 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf 26 00 DE-206 56 Business and financial information integration 26 00 DE-206 56 Management discussion and analysis (MD&A) 26 00 DE-206 56 Media coverage 26 00 DE-206 56 Textual analysis 26 00 DE-206 56 Voluntary management earnings forecasts (VMEF) |
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10.1016/j.cjar.2020.07.002 doi 10419/241821 hdl (DE-627)1738064999 (DE-599)KXP1738064999 DE-627 ger DE-627 rda eng G30M40M51 jelc Huang, Jing verfasserin (DE-588)1221064096 (DE-627)1738114341 aut Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Mei, Zipeng verfasserin (DE-588)1221064177 (DE-627)1738114384 aut Li, Zhe verfasserin (DE-588)1129123456 (DE-627)883803526 (DE-576)48617025X aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 291-307 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:291-307 https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.002 Resolving-System kostenfrei http://hdl.handle.net/10419/241821 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 291-307 26 01 0206 3793169227 x1z 06-11-20 2403 01 DE-LFER 3804121160 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.002 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf 26 00 DE-206 56 Business and financial information integration 26 00 DE-206 56 Management discussion and analysis (MD&A) 26 00 DE-206 56 Media coverage 26 00 DE-206 56 Textual analysis 26 00 DE-206 56 Voluntary management earnings forecasts (VMEF) |
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10.1016/j.cjar.2020.07.002 doi 10419/241821 hdl (DE-627)1738064999 (DE-599)KXP1738064999 DE-627 ger DE-627 rda eng G30M40M51 jelc Huang, Jing verfasserin (DE-588)1221064096 (DE-627)1738114341 aut Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Mei, Zipeng verfasserin (DE-588)1221064177 (DE-627)1738114384 aut Li, Zhe verfasserin (DE-588)1129123456 (DE-627)883803526 (DE-576)48617025X aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 291-307 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:291-307 https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.002 Resolving-System kostenfrei http://hdl.handle.net/10419/241821 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 291-307 26 01 0206 3793169227 x1z 06-11-20 2403 01 DE-LFER 3804121160 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.002 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf 26 00 DE-206 56 Business and financial information integration 26 00 DE-206 56 Management discussion and analysis (MD&A) 26 00 DE-206 56 Media coverage 26 00 DE-206 56 Textual analysis 26 00 DE-206 56 Voluntary management earnings forecasts (VMEF) |
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10.1016/j.cjar.2020.07.002 doi 10419/241821 hdl (DE-627)1738064999 (DE-599)KXP1738064999 DE-627 ger DE-627 rda eng G30M40M51 jelc Huang, Jing verfasserin (DE-588)1221064096 (DE-627)1738114341 aut Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Mei, Zipeng verfasserin (DE-588)1221064177 (DE-627)1738114384 aut Li, Zhe verfasserin (DE-588)1129123456 (DE-627)883803526 (DE-576)48617025X aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 291-307 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:291-307 https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.002 Resolving-System kostenfrei http://hdl.handle.net/10419/241821 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 291-307 26 01 0206 3793169227 x1z 06-11-20 2403 01 DE-LFER 3804121160 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.002 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf 26 00 DE-206 56 Business and financial information integration 26 00 DE-206 56 Management discussion and analysis (MD&A) 26 00 DE-206 56 Media coverage 26 00 DE-206 56 Textual analysis 26 00 DE-206 56 Voluntary management earnings forecasts (VMEF) |
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10.1016/j.cjar.2020.07.002 doi 10419/241821 hdl (DE-627)1738064999 (DE-599)KXP1738064999 DE-627 ger DE-627 rda eng G30M40M51 jelc Huang, Jing verfasserin (DE-588)1221064096 (DE-627)1738114341 aut Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li 2020 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. DE-206 Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International CC BY-NC-ND 4.0 cc https://creativecommons.org/licenses/by-nc-nd/4.0/ Mei, Zipeng verfasserin (DE-588)1221064177 (DE-627)1738114384 aut Li, Zhe verfasserin (DE-588)1129123456 (DE-627)883803526 (DE-576)48617025X aut Enthalten in China journal of accounting research Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], 2008 13(2020), 3 vom: Sept., Seite 291-307 Online-Ressource (DE-627)623296454 (DE-600)2548343-2 (DE-576)321850521 2214-1421 nnns volume:13 year:2020 number:3 month:09 pages:291-307 https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf Verlag kostenfrei https://doi.org/10.1016/j.cjar.2020.07.002 Resolving-System kostenfrei http://hdl.handle.net/10419/241821 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_121 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_206 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_374 GBV_ILN_602 GBV_ILN_647 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2036 GBV_ILN_2037 GBV_ILN_2048 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2113 GBV_ILN_2119 GBV_ILN_2129 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_2817 GBV_ILN_4012 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4277 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4346 GBV_ILN_4367 GBV_ILN_4392 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_4753 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 13 2020 3 9 291-307 26 01 0206 3793169227 x1z 06-11-20 2403 01 DE-LFER 3804121160 00 --%%-- --%%-- n --%%-- l01 13-11-20 2403 01 DE-LFER https://doi.org/10.1016/j.cjar.2020.07.002 2403 01 DE-LFER https://www.sciencedirect.com/science/article/pii/S175530912030023X/pdfft?md5=223e4388dc4e3cee9114f166831e5c5e&pid=1-s2.0-S175530912030023X-main.pdf 26 00 DE-206 56 Business and financial information integration 26 00 DE-206 56 Management discussion and analysis (MD&A) 26 00 DE-206 56 Media coverage 26 00 DE-206 56 Textual analysis 26 00 DE-206 56 Voluntary management earnings forecasts (VMEF) |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a2200265 4500</leader><controlfield tag="001">1738064999</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210924112029.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">201106s2020 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1016/j.cjar.2020.07.002</subfield><subfield code="2">doi</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10419/241821</subfield><subfield code="2">hdl</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)1738064999</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KXP1738064999</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G30M40M51</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Huang, Jing</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1221064096</subfield><subfield code="0">(DE-627)1738114341</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Business and financial information integration and voluntary management earnings forecasts</subfield><subfield code="c">Jing Huang, Zipeng Mei, Zhe Li</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2020</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="506" ind1="0" ind2=" "><subfield code="q">DE-206</subfield><subfield code="a">Open Access</subfield><subfield code="e">Controlled Vocabulary for Access Rights</subfield><subfield code="u">http://purl.org/coar/access_right/c_abf2</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. 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G30M40M51 jelc 26 00 DE-206 56 Business and financial information integration 26 00 DE-206 56 Management discussion and analysis (MD&A) 26 00 DE-206 56 Media coverage 26 00 DE-206 56 Textual analysis 26 00 DE-206 56 Voluntary management earnings forecasts (VMEF) Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li |
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jelc G30M40M51 26 Business and financial information integration 26 Management discussion and analysis (MD&A) 26 Media coverage 26 Textual analysis 26 Voluntary management earnings forecasts (VMEF) |
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Business and financial information integration and voluntary management earnings forecasts Jing Huang, Zipeng Mei, Zhe Li |
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Business and financial information integration and voluntary management earnings forecasts |
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In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. |
| abstractGer |
In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. |
| abstract_unstemmed |
In this study, the impact of business and financial information integration (BFII) on the voluntary management earnings forecasts (VMEFs) of listed firms in China between 2008 and 2018 is investigated. Drawing on litigation cost and ability signaling theories, we find that the adoption of BFII encourages top managers to disclose VMEFs. BFII firms are identified through the textual analysis of management discussion and analysis (MD&A) reports, and the empirical results indicate that BFII firms have a higher probability and frequency of issuing VMEFs than non-BFII firms. The results remain robust after we identify causality by applying a propensity score matching and difference-in-differences (PSM-DID) test and use an alternate measure of BFII. Further tests show that BFII firms issue more accurate VMEFs and are able to issue them at an earlier stage. We also find that the positive relationship between BFII and VMEFs is weakened if the media expresses concern about the uncertainty of BFII adoption. |
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7.40038 |