Vichitsarawong, researcher, Faculty of Commerce and Accountancy, Chulalongkorn University said that the study on ?Usefulness of Accounting Estimates: A Tale of Two Countries (China and India)? examined the quality
, deterring many companies from becoming ones. The dispersion of authority and supervision among several agencies and under several laws causes duplication of work, a lack of coherence and continuity. Besides
obtained from dispersion of analysts’ forecasts (Gebhardt et al., 2001; Gode and 21 of (ex post) future twenty quarters’ (five years) percentage changes in quarterly earnings per share. A quarterly EPS
Alpha, Beta, and Now…Gamma David Blanchett, CFA, CFP® Head of Retirement Research Morningstar Investment Management Paul Kaplan, Ph.D., CFA Director of Research Morningstar Canada August 28, 2013 Morningstar Investment Management Page 2 of 27©2013 Morningstar. All rights reserved. This document includes proprietary material of Morningstar. Reproduction, transcription or other use, by any means, in whole or in part, without the prior written consent of Morningstar is prohibited. The Morningstar I...
. https://doi.org/10.1093/qje/qjr049 ALLEE, K. D., & DEANGELIS, M. D. (2015). The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion. Journal of Accounting Research, 53(2), 241–274