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Unregulated Corporate Financial Disclosure and Analysts’ Forecast Properties: The Case of Embedded Value Reporting by Life Insurers

Journal of accounting, auditing & finance, 2024-04, Vol.39 (2), p.516-539

2024

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An examination of management responsibility in shock events on shareholders’ wealth and reputation‐repair actions to rebound losses

Review of financial economics, 2022-10, Vol.40 (4), p.348-376

2022

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The Relative and Incremental Valuation Effects of Embedded Value Disclosure by Life Insurers: Evidence from Cross-Listed Firms in the U.S

Accounting horizons, 2015-06, Vol.29 (2), p.327-339

2015

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Restatements and accounting quality: a comparison between IFRS and US-GAAP

Journal of financial reporting & accounting, 2017-04, Vol.15 (1), p.39-58

2017

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Reporting of Internal Control Weaknesses and Debt Rating Changes

International advances in economic research, 2011-11, Vol.17 (4), p.421-435

2011

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Value Relevance of Earnings and Nonearnings Information in Regulated and Deregulated Markets: The Case of the Airline Industry

International advances in economic research, 2009-02, Vol.15 (1), p.88-101

2009

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Integrating Internal Control Frameworks for Effective Corporate Information Technology Governance

Revista de gestão da tecnologia e sistemas de informação, 2017-09, Vol.14 (3), p.361-370

2017

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Predisclosure Information and Institutional Ownership: A Cross-Sectional Examination of Market Revaluations during Earnings Announcement Periods

The Accounting review, 1998-01, Vol.73 (1), p.119-129

El-Gazzar, Samir M.

1998

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An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting

Journal of Accounting, Auditing & Finance, 2008-01, Vol.23 (1), p.95-114

2008

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Simultaneous Releases of U.S. and Foreign GAAP Earnings

International advances in economic research, 2006-05, Vol.12 (2), p.161-168

2006

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An empirical investigation of multinational firms' compliance with International Accounting Standards

The International Journal of Accounting, 1999, Vol.34 (2), p.239-248

1999

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Market revaluations of foreign listings' reconciliations to U.S. financial reporting

International advances in economic research, 2002-08, Vol.8 (3), p.221-234

2002

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Transition Period of Mandated Accounting Changes - Timing of Adoption and Economic Consequences: The Case of SEAS No. 13

Journal of business finance & accounting, 1997-03, Vol.24 (2), p.293-307

1997

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Economic implications of proposed accounting for stock-based compensation

Atlantic economic journal, 1998-09, Vol.26 (3), p.259-273

1998

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The effects of airline deregulation on shareholder wealth: Some additional evidence

Atlantic economic journal, 1996-06, Vol.24 (2), p.144-154

1996

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Stock Market Effects of the Closeness to Debt Covenant Restrictions Resulting from Capitalization of Leases

The Accounting review, 1993-04, Vol.68 (2), p.258-272

El-Gazzar, Samir M.

1993

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Firm characteristics associated with concurrent disclosure of GAAP-compliant financial statements with earnings announcements

Journal of financial regulation and compliance, 2018-07, Vol.26 (3), p.365-381

2018

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Transition period of mandated accounting changes - timing of adoption and economic consequences: the case of SFAS no. 13

Journal of business finance & accounting, 1997-03, Vol.24 (2), p.293-307

1997

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Evolution of financial reporting of life insurers: The predominance of unregulated embedded value disclosure

Journal of financial regulation and compliance, 2017-01, Vol.25 (1), p.56-72

2017

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Evolution of financial reporting of life insurers

Journal of financial regulation and compliance, 2017-02, Vol.25 (1), p.56-72

2017

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Leases

Wiley Encyclopedia of Management, 2015, p.1-3

2015

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Accounting for leases by lessees

Journal of accounting & economics, 1986-10, Vol.8 (3), p.217-237

1986

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Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline

Journal of financial regulation and compliance, 2015-05, Vol.23 (2), p.161-178

2015

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An empirical investigation of multinational firms' compliance with international accounting standards

The International journal of accounting education and research, 1999-01, Vol.34 (2), p.239-248

1999

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Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements

Contemporary accounting research, 1991-10, Vol.8 (1), p.132-151

1991

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Unregulated Corporate Financial Disclosure and Analysts’ Forecast Properties: The Case of Embedded Value Reporting by Life Insurers

An examination of management responsibility in shock events on shareholders’ wealth and reputation‐repair actions to rebound losses

The Relative and Incremental Valuation Effects of Embedded Value Disclosure by Life Insurers: Evidence from Cross-Listed Firms in the U.S

Restatements and accounting quality: a comparison between IFRS and US-GAAP

Reporting of Internal Control Weaknesses and Debt Rating Changes

Value Relevance of Earnings and Nonearnings Information in Regulated and Deregulated Markets: The Case of the Airline Industry

Integrating Internal Control Frameworks for Effective Corporate Information Technology Governance

Predisclosure Information and Institutional Ownership: A Cross-Sectional Examination of Market Revaluations during Earnings Announcement Periods

An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management's Responsibilities for Financial Reporting

Simultaneous Releases of U.S. and Foreign GAAP Earnings

An empirical investigation of multinational firms' compliance with International Accounting Standards

Market revaluations of foreign listings' reconciliations to U.S. financial reporting

Transition Period of Mandated Accounting Changes - Timing of Adoption and Economic Consequences: The Case of SEAS No. 13

Economic implications of proposed accounting for stock-based compensation

The effects of airline deregulation on shareholder wealth: Some additional evidence

Stock Market Effects of the Closeness to Debt Covenant Restrictions Resulting from Capitalization of Leases

Firm characteristics associated with concurrent disclosure of GAAP-compliant financial statements with earnings announcements

Transition period of mandated accounting changes - timing of adoption and economic consequences: the case of SFAS no. 13

Evolution of financial reporting of life insurers: The predominance of unregulated embedded value disclosure

Evolution of financial reporting of life insurers

Leases

Accounting for leases by lessees

Compliance and determinants of US-listed foreign firms’ 20-F filings under the new Securities and Exchange Commission accelerated deadline

An empirical investigation of multinational firms' compliance with international accounting standards

Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements

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