Accounting earnings response coefficient: an extension to banking shares in Asia Pacific countries
This paper reports new finding on earnings response coefficients for banking firms on how disclosures on total earnings and disaggregated fee earnings are used by investors to change share prices prior to earnings disclosures. The information relating to total earnings influences share prices signif...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2011
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| Online Access: | http://psasir.upm.edu.my/id/eprint/22753/1/Accounting%20earnings%20response%20coefficient%20an%20extension%20to%20banking%20shares%20in%20Asia%20Pacific%20countries.pdf |