Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts
The documented decline in the information content of earnings numbers has paralleled the emergence of disclosures, mostly voluntary, of industry-specific key performance indicators (KPIs). We find that the incremental information content conveyed by KPI news is significant for many KPIs yet diminish...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |