Disclosure of Financial Forecasts to Security Analysts and the Public
Title | Disclosure of Financial Forecasts to Security Analysts and the Public PDF eBook |
Author | Phyllis S. McGrath |
Publisher | |
Pages | 36 |
Release | 1973 |
Genre | Business & Economics |
ISBN |
Public Disclosure of Corporate Earnings Forecasts
Title | Public Disclosure of Corporate Earnings Forecasts PDF eBook |
Author | Francis A. Lees |
Publisher | |
Pages | 56 |
Release | 1981 |
Genre | Business & Economics |
ISBN |
Publishing Financial Forecasts
Title | Publishing Financial Forecasts PDF eBook |
Author | Laventhol Krekstein Horwath & Horwath |
Publisher | |
Pages | 120 |
Release | 1974 |
Genre | Business forecasting |
ISBN |
An Analysis of the Question of Public Disclosure of Financial Forecasts
Title | An Analysis of the Question of Public Disclosure of Financial Forecasts PDF eBook |
Author | Edward F. Smith |
Publisher | |
Pages | 81 |
Release | 1976 |
Genre | Business forecasting |
ISBN |
The Valuation Treadmill
Title | The Valuation Treadmill PDF eBook |
Author | James J. Park |
Publisher | Cambridge University Press |
Pages | 199 |
Release | 2022-07-28 |
Genre | Law |
ISBN | 1108944914 |
Public companies now face constant pressure to meet investor expectations. A company must continually deliver strong short-term performance every quarter to maintain its stock price. This valuation treadmill creates incentives for corporations to deceive investors. Published more than twenty years after the passage of Sarbanes-Oxley, which requires all public companies to invest in measures to ensure the accuracy of their disclosures, The Valuation Treadmill shows how securities fraud became a major regulatory concern. Drawing on case studies of paradigmatic securities enforcement actions involving Xerox, Penn Central, Apple, Enron, Citigroup, and General Electric, the book argues that corporate securities fraud emerged as investors increasingly valued companies based on their future performance. Corporations now have an incentive to issue unrealistically optimistic disclosure to convince markets that their success will continue. Securities regulation must do more to protect the integrity of public companies from the pressure of the valuation treadmill.
Disclosure of Corporate Forecasts to the Investor
Title | Disclosure of Corporate Forecasts to the Investor PDF eBook |
Author | Financial Analysts Federation |
Publisher | |
Pages | 216 |
Release | 1973 |
Genre | Business forecasting |
ISBN |
Guide for a Review of a Financial Forecast
Title | Guide for a Review of a Financial Forecast PDF eBook |
Author | American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force |
Publisher | |
Pages | 120 |
Release | 1982 |
Genre | Business forecasting |
ISBN |