Search results for "Analysts"
showing 6 items of 6 documents
La juste valeur satisfait-elle les qualités essentielles de l’information financière ? Le point de vue des analystes financiers français
2010
The primary purpose of the application of fair value accounting is to provide financial informations that investors find most helpful in their decision making. To help better understand this issue, this research project examines the decision usefulness of fair value information to investors. Using a survey of French financial analysts, this study investigates the principal qualitative characteristics of fair value information. We examine especially whether this information is relevant, reliable and comparable. The results document that financial analysts consider fair value as an approach able to r eflect the current economic reality of the firm and to ameliorate the assessment of financial…
Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock …
2010
(VF)Cet article s’intéresse à l’investissement dans un actif intangible spécifique : la réputation. Son analyse pour les opérateurs sur les marchés financiers est particulièrement intéressante car elle met en exergue les arbitrages possibles entre des profits à court terme issus d’un avantage informationnel et les gains à long terme générés par la construction d’une bonne réputation. Nous focalisons notre attention sur deux acteurs informationnels majeurs du marché des actions : les auditeurs et les analystes financiers. En théorie, ces acteurs sont incités à développer une bonne réputation, parce qu’ils sont en relation continue avec les investisseurs qui demandent des informations fiables…
Playing tactics, contextual variables and offensive effectiveness in English Premier League soccer matches. A multilevel analysis.
2020
The aim of this study was to investigate the combined effects of tactical and contextual indicators on achieving offensive penetration and scoring opportunities in English Premier League (EPL) soccer matches. A total of 1971 team possessions from 20 random matches were evaluated by means of multidimensional observation. The EPL matches had a great proportion of fast attacks (36.0%) followed by combinative (29.6%), direct attacks (24.1%) and counterattacks (9.5%). Multilevel logistic regression models revealed that counterattacks (OR = 3.428; 95% CI: 2.004–5.864; P<0.001) were more effective to create goal scoring opportunities than combinative attacks, while direct attacks showed to be less…
Are analysts doing method validation in liquid chromatography?
2014
International audience; Method validation is being applied in the reported analytical methods for decades. Even before this protocol was defined, authors already somehow validated their methods without full awareness. They wished to assure the quality of their work. Validation is an applied approach to verify that a method is suitable and rugged enough to function as a quality control tool in different locations and times. The performance parameters and statistical protocols followed throughout a validation study vary with the source of guidelines. Before single laboratory validation, an analytical method should be fully developed and optimized. The purpose of the validation is to confirm p…
Quels sont les effets de la pression exercée par les analystes financiers ? Le cas Carrefour
2010
International audience; L'étude du remplacement du dirigeant emblématique de l'entreprise Carrefour, au début de l'année 2005, permet d'illustrer le rôle disciplinaire joué par les analystes financiers, ainsi que les effets pervers résultant de la pression exercée par ces derniers sur la qualité des états financiers. En effet, il apparaît que l'ancien dirigeant a géré les résultats à la hausse au cours des deux années précédentes, pour éviter d'annoncer une « mauvaise surprise » (un bénéfice de l'exercice inférieur aux bénéfices prévus par les analystes), alors que le nouveau dirigeant a eu tendance à « nettoyer » les comptes dès sa prise de fonction.
Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
2017
International audience; The purpose of this paper is to compare the extent to which French and British firms manage their earnings in order to avoid losses, decreases in earnings and earnings below the forecasts of analysts. Further, this study aims to investigate the factors that potentially influence earnings management to exceed thresholds with reference to the Anglo-Saxon and continental accounting models. Britain and France, correspondingly, belong to those different socio-economic environments. Based on a panel data of 1771 French and 2057 British firm-year observations during the period 2002–2012, we show that all firms considered manage earnings to beat zero and last year’s earnings…