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- W2548798300 abstract "The purposes of this paper are to investigate the relationship between unrecorded assets, information disclosure, and future earnings response coefficients (FERC)and to compare the disclosure effects on the return-earnings relation for enterprises with different unrecorded assets. R&D intensity and Capital expenditures are used as proxies of unrecorded assets. The results show that the relationship between unrecorded assets and information transparency is significantly positive. Firms with higher unrecorded assets have higher FERC. In addition, compared to firms with less unrecorded assets, the firms with higher unrecorded assets how more sensitive moderating effects for earnings response coefficient (ERC) and future earnings response coefficient (FERC).The management implication of this paper suggests that firms with high R&D intensity or high capital expenditures could increase their information transparency to decrease the information asymmetry problems, and hence increase their enterprise value." @default.
- W2548798300 created "2016-11-11" @default.
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- W2548798300 date "2015-01-01" @default.
- W2548798300 modified "2023-09-24" @default.
- W2548798300 title "The Effects of Unrecorded Assets and Information Disclosure on Future Earnings Response Coefficients" @default.
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