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Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation

Lundholm, Russell - In: Journal of Accounting Research 40 (2002) 3, pp. 809-839

Persistent link: https://www.econbiz.de/10005140107

Manager‐Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers

BROCHET, FRANCOIS; FAUREL, LUCILE; MCVAY, SARAH - In: Journal of Accounting Research 49 (2011) 5, pp. 1123-1162

Persistent link: https://www.econbiz.de/10009351650

The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises

DOYLE, JEFFREY T.; LUNDHOLM, RUSSELL J.; SOLIMAN, MARK T. - In: Journal of Accounting Research 44 (2006) 5, pp. 849-887

We investigate the stock returns subsequent to quarterly earnings surprises, where the benchmark for an earnings surprise is the consensus analyst forecast. By defining the surprise relative to an analyst forecast rather than a time-series model of expected earnings, we document returns...

Persistent link: https://www.econbiz.de/10005658715

Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies

McVAY, SARAH E. - In: Journal of Accounting Research 49 (2011) 2, pp. 449-456

Persistent link: https://www.econbiz.de/10010627178