The informativeness of pro forma and street earnings : an examination of information asymmetry around earnings announcements
Qianyun Huang, Terrance R. Skantz
| Year of publication: |
March 2016
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|---|---|
| Authors: | Huang, Qianyun ; Skantz, Terrance R. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 21.2016, 1, p. 198-250
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| Subject: | Information asymmetry | Pro forma earnings | Street earnings | Non-GAAP earnings | Adverse selection | Earnings precision | Asymmetrische Information | Asymmetric information | Gewinn | Profit | Ankündigungseffekt | Announcement effect | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Adverse Selektion | Bilanzierungsgrundsätze | Accounting standards | Lohn | Wages | Gewinnermittlung | Profit determination | Informationswert | Information value | Börsenkurs | Share price |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-015-9345-8 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011448226