Earnings informativeness in dual-class firms An empirical investigation of the earnings quality and the information environment Article

Lobanova, Olesya, Barua, Abhijit, Mishra, Suchismita et al. (2019). Earnings informativeness in dual-class firms An empirical investigation of the earnings quality and the information environment . REVIEW OF ACCOUNTING AND FINANCE, 18(3), 399-431. 10.1108/RAF-09-2017-0178

keywords

  • ACCRUALS
  • ANALYSTS
  • Business & Economics
  • Business, Finance
  • CORPORATE GOVERNANCE
  • DETERMINANTS
  • Discretionary accruals
  • Dual-class share structure
  • EQUITY
  • Earnings informativeness
  • Earnings quality
  • IMPACT
  • Information asymmetry
  • Information environment
  • MANAGEMENT
  • MARKET
  • OWNERSHIP
  • Social Sciences
  • VOTING-RIGHTS

Digital Object Identifier (DOI)

publisher

  • EMERALD GROUP PUBLISHING LTD

start page

  • 399

end page

  • 431

volume

  • 18

issue

  • 3