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  • Search: subject_exact:"Earnings announcement"
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Year of publication
Subject
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Earnings announcement 1,854 Gewinnprognose 1,834 Gewinn 1,024 Profit 1,021 Prognose 678 Forecast 673 Financial analysis 671 Finanzanalyse 671 Ankündigungseffekt 600 Announcement effect 600 Forecasting model 520 Prognoseverfahren 520 Börsenkurs 481 Share price 481 Capital income 355 Kapitaleinkommen 355 Corporate disclosure 266 Unternehmenspublizität 266 Information value 215 Informationswert 215 Anlageverhalten 188 Behavioural finance 188 USA 183 United States 180 Bilanzpolitik 179 Accounting policy 176 Anlageberatung 161 Financial advisors 161 Estimation 114 Schätzung 114 Führungskräfte 95 Managers 95 Theorie 93 Theory 93 Gewinnermittlung 86 Profit determination 86 Aktienmarkt 74 Stock market 74 Deutschland 72 China 70
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Online availability
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Free 585 Undetermined 571
Type of publication
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Article 1,146 Book / Working Paper 746 Journal 10
Type of publication (narrower categories)
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Article in journal 1,094 Aufsatz in Zeitschrift 1,094 Graue Literatur 179 Non-commercial literature 179 Arbeitspapier 129 Working Paper 129 Hochschulschrift 51 Aufsatz im Buch 41 Book section 41 Thesis 33 Statistik 18 Statistics 15 Collection of articles of several authors 9 Collection of articles written by one author 9 Sammelwerk 9 Sammlung 9 Conference paper 8 Konferenzbeitrag 8 Amtsdruckschrift 7 Government document 7 Aufsatzsammlung 6 No longer published / No longer aquired 5 Dissertation u.a. Prüfungsschriften 4 Bibliografie enthalten 3 Bibliography included 3 Case study 3 Fallstudie 3 Konferenzschrift 3 Article 2 Conference proceedings 2 Mehrbändiges Werk 2 Multi-volume publication 2 Reprint 2 Bericht 1 Business report 1 Geschäftsbericht 1 Guidebook 1 Handbook 1 Handbuch 1 Lehrbuch 1
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Language
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English 1,729 German 107 Polish 18 Undetermined 12 Slovenian 10 French 8 Czech 4 Slovak 4 Danish 2 Italian 2 Serbian 2 Dutch 1 Russian 1 Spanish 1 Ukrainian 1
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Author
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Yohn, Teri Lombardi 14 Teoh, Siew Hong 11 Truong, Cameron 11 Drake, Michael S. 10 Hsu, Charles 10 Schroeder, Joseph H. 10 So, Eric 10 Call, Andrew C. 9 Lobo, Gerald J. 9 Schuh, Norbert 9 Shane, Philip B. 9 Steindl, Peter 9 Wang, Pengguo 9 Brown, Lawrence D. 8 Kim, Sangwan 8 Kim, Yongtae 8 Markov, Stanimir 8 Christensen, Theodore E. 7 Jackson, Andrew B. 7 Kang, Tony 7 Keskek, Sami 7 Landsman, Wayne R. 7 Livnat, Joshua 7 Pokrzywa, Teresa 7 Shuto, Akinobu 7 Song, Minsup 7 Suk, Inho 7 Tucker, Jennifer Wu 7 Wolfers, Justin 7 Bozanic, Zahn 6 Campbell, John Y. 6 Chakrabarty, Bidisha 6 Chan, Kam C. 6 Das, Somnath 6 Easton, Peter D. 6 Gee, Kurt H. 6 Hilary, Gilles 6 Hilscher, Jens 6 Hirshleifer, David 6 Kim, Robert 6
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Institution
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National Bureau of Economic Research 15 Springer Fachmedien Wiesbaden 4 C.E.P.R. Discussion Papers 3 Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej 3 Melbourne Business School 2 Universität Ulm 2 Akademia Ekonomiczna Imienia Oskara Langego we Wrocławiu / Katedra Zarza̜dzania Strategicznego 1 Akademia Ekonomiczna Imienia Oskara Langego we Wrocławiu / Katedra Zarza̜dzania Strategicznego i Logistyki 1 Anglo American 1 Australien / Bureau of Agricultural and Resource Economics 1 Brandenburg / Ministerium für Ernährung, Landwirtschaft und Forsten 1 Center for Economic Research <Tilburg> 1 Centre d'Economie Agricole 1 Centre for Analytical Finance <Århus> 1 Charles A. Dice Center for Research in Financial Economics <Columbus, Ohio> 1 Conference Board 1 Eric Cuvillier <Firma> 1 Frankreich / Service central des enquêtes et études statistiques 1 Großbritannien / Ministry of Agriculture, Fisheries and Food 1 Institut économique agricole <Belgien> 1 Institute for Research in the Behavioral, Economic, and Management Sciences 1 Kammer für Arbeiter und Angestellte für Wien / Abteilung Betriebswirtschaft 1 Krannert Graduate School of Management 1 Landbouw-Economisch Instituut <Niederlande> 1 Landwirtschaftskammer Nordrhein-Westfalen 1 Landwirtschaftskammer Nordrhein-Westfalen / Fachbereich 51: Betriebswirtschaft, Bauen, Energie, Arbeitnehmerberatung 1 Landwirtschaftskammer Rheinland 1 Neuseeland / Meat Producers Board 1 Nomos Verlagsgesellschaft 1 Nordirland / Department of Agriculture and Rural Development 1 Nordirland / Department of Agriculture and Rural Development / Policy and Economics Division 1 Nordirland / Department of Agriculture, Environment and Rural Affairs / CAP Policy, Economics and Statistics Division 1 Nordirland / Department of Agriculture, Environment and Rural Affairs / Policy, Economics and Statistics Division 1 Nordrhein-Westfalen 1 Nordrhein-Westfalen / Landesamt für Datenverarbeitung und Statistik 1 Rodney L. White Center for Financial Research 1 Shaker Verlag 1 Symposium on Analysts' Forecast 1 Universitetet i Oslo / Økonomisk institutt 1 University of Cambridge / Department of Applied Economics 1
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Published in...
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Journal of accounting & economics 50 The accounting review : a publication of the American Accounting Association 46 Review of quantitative finance and accounting 45 Review of accounting studies 44 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 32 Journal of business finance & accounting : JBFA 29 The journal of applied business research 23 Journal of accounting research 21 Management science : journal of the Institute for Operations Research and the Management Sciences 20 Monatsbericht / Deutsche Bundesbank 19 International review of financial analysis 17 Working paper / National Bureau of Economic Research, Inc. 17 Journal of accounting and public policy 16 Journal of financial economics 16 Accounting horizons : a quarterly publication of the American Accounting Association 15 Advances in accounting : a research annual 15 NBER working paper series 15 Statistiken / Oesterreichische Nationalbank : Daten & Analysen 14 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 13 NBER Working Paper 13 The journal of corporate finance : contracting, governance and organization 13 Abacus : a journal of accounting, finance and business studies 12 Journal of banking & finance 12 Advances in quantitative analysis of finance and accounting : a research annual 10 Delovni zvezki / Urad za Makroekonomske Analize in Razvoj 10 European accounting review 10 Finance research letters 10 Journal of accounting, auditing & finance : JAAF 10 Pacific-Basin finance journal 10 Applied economics letters 9 Emerging markets, finance and trade : EMFT 9 International journal of forecasting 9 Journal of financial markets 9 Journal of international accounting auditing & taxation 9 China journal of accounting research : CJAR 8 The journal of finance : the journal of the American Finance Association 8 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 7 Applied financial economics 7 International journal of economics and finance 7 International journal of economics and financial issues : IJEFI 7
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Source
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ECONIS (ZBW) 1,879 USB Cologne (EcoSocSci) 11 RePEc 10 EconStor 2
Showing 1 - 50 of 1,902
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Stakeholder engagement : investors' environmental risk aversion and corporate earnings
Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara - In: Business strategy and the environment 31 (2022) 3, pp. 1220-1231
Persistent link: https://ebtypo.dmz1.zbw/10013164538
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Market reaction to local attention around earnings announcements in China : evidence from internet search activity
Chen, Qian; Gao, Xiang; Mo, Jianming; Xu, Zhouling - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-26
The existing literature shows that, due to locality and familiarity, spatial investor-firm adjacency plays a key role in determining stock investor attention, as proxied by the location where investors initiate an Internet search of the ticker symbol. This paper investigates whether Chinese...
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Price Discovery Before Earnings Announcement : Evidence from Electricity Usage
Peng, Qilin - 2022
Modern society is driven by electricity usage. I construct a proxy tracing regional economic intensity using electricity usage provided by utility firms in the United States from 1990 to 2020. After comparing electricity usage growth with common regional consumption measures, I find it a leading...
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Limited attention and post-earnings announcement drift : evidence from China’s stock market
Chen, Qian; Gao, Xiang; Liu, Gangchen - In: International journal of economics and financial issues … 11 (2021) 1, pp. 1-17
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Long-term earnings forecasts, managerial distortion, and stock returns
Hameed, Allaudeen; Massa, Massimo; Ni, Zhenghui - 2023
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Earnings Announcements : Ex-Ante Risk Premia
Liu, Hong; Mao, Yingdong; Tang, Xiaoxiao; Zhou, Guofu - 2023
In this paper, we provide an estimate of the ex-ante risk premia on earnings announcements based on the option market. We find that the risk premia are time-varying and have predictive power on future stock returns. With our ex-ante risk premia as a measure of uncertainty before each earnings...
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Earnings seasonality, management earnings forecasts and stock returns
Jiang, Danling; Zhu, Hongquan - In: China journal of accounting research : CJAR 16 (2023) 2, pp. 1-18
We examine whether management earnings forecasts (MEFs) help reduce the stock return seasonality associated with earnings seasonality around earnings announcements (EAs) in Chinese A-share markets. We find that firms in historically low earnings seasons outperform firms in high earnings seasons...
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How Do Sell-Side Analysts Allocate Attention in China's Stock Market?
Hou, Yunfei; Hu, Changsheng - 2023
This paper shows that the empirical distribution of cross-sectional analyst coverage in China’s stock market maintains an exponential pattern for each year and each month from 2011 to 2020. Moreover, the parameter λ of coverage distribution is directly related to market risk premium....
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Earnings Seasonality, Management Earnings Forecasts and Stock Returns
Jiang, Danling; Song, Pan; Zhu, Hongquan - 2023
Previous research finds that historical seasonal earnings rank negatively predicts stock returns surrounding earnings announcements (EAs) in China’s A-share markets. We examine whether management earnings forecasts (MEFs) help reduce the stock return seasonality associated with earnings...
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Controlling Shareholders’ Equity Pledges and Properties of Analysts’ Earnings Forecasts
Kent, Richard; Long, Wenbin; Yang, Yupeng; Yao, Troy - 2023
We adopt an information risk view and hypothesize that low quality financial disclosure related to equity pledging by controlling shareholders impairs analyst forecast quality. We sample Chinese A-share firms and find that the proportion of shares pledged (pledge ratio) by controlling...
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Long-Term Earnings Forecasts, Managerial Distortion, and Stock Returns
Hameed, Allaudeen; Massa, Massimo; Ni, Zhenghui - 2023
We explain stock mispricing linked to long-term expectations of earnings growth in terms of managerial manipulation in high-growth conglomerates. Manipulation does not affect analysts’ forecasts of conglomerate earnings, which are more accurate relative to pseudo-conglomerates. The combined...
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Managerial myopia, earnings guidance, and investment
Aghamolla, Cyrus; Hashimoto, Tadashi - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 166-195
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Bayesian investor belief updating speed and market underreaction to earnings announcements
Han, Yan; Cui, Xin; Tian, Gloria Y.; Wang, Peipei - In: Australian accounting review : AAR 33 (2023) 1, pp. 66-85
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Evidence that financing decisions contribute to the zero-earnings discontinuity
Makarem, Naser; Liu, Hong; Chen, Lei - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 231-257
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Attention to dividends, inattention to earnings?
Ham, Charles G.; Kaplan, Zachary R.; Utke, Steven - In: Review of accounting studies 28 (2023) 1, pp. 265-306
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Quarterly earnings guidance and real earnings management
García Osma, Beatriz; Guillamón Saorín, Encarna; … - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1029-1059
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Do analysts pay attention to managerial sentiment? : evidence from analysts' following decisions and earnings forecasts
Zeng, Yongliang; Chan, Kam C. - In: Borsa Istanbul Review 23 (2023) 2, pp. 269-284
We examine the impact of managerial sentiment on analysts' following decisions and earnings forecast accuracy. By analyzing the textual tone of management discussion and analysis sections in annual reports to capture managerial sentiment, we find that when managerial sentiment is more positive,...
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Climate change, firm performance, and investor surprises
Pankratz, Nora; Bauer, Rob; Derwall, Jeroen - 2023
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Twitter investor sentiment and corporate earnings announcements
Karampatsas, Nikolaos; Malekpour, Soheila; Mason, Andrew; … - In: European financial management : the journal of the … 29 (2023) 3, pp. 953-986
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Analysts' disagreement, self-selection, and stock returns
Wu, Liang; Long, Yunshen - In: Journal of business economics and management 24 (2023) 1, pp. 37-53
Two ex-ante variables are introduced to characterize the analysts' biased behavior, namely the analysts' disagreement and self-selection in analysts' earnings forecasts. The study investigates the impact of the analysts' disagreement and self-selection on the stock returns. A theoretical...
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Does Corporate Internationalization Affect Analysts’ Earnings Forecast Bias? Evidence from China
Wang, Linjiang; Zhang, Guiling; Lou, Xu; Guo, Fei - 2023
Using manually collected firm-level data on foreign subsidiaries, we examine the impact of internationalisation on analysts’ earnings forecast bias in Chinese multinational corporations. We find that analysts’ earnings forecast bias is stronger among multi-national firms when compared with...
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Cash Flow Duration and Market Reactions to Earnings Announcements
Gao, Wenlian - 2023
This study examines how a stock security’s cash flow duration impacts stock price reactions at earnings announcements. We find that stock price reactions are positively associated with cash flow duration, especially when earnings surprises are negative. Our results imply that long duration...
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How Do Stock Prices Respond to Short-Selling Misfires : Evidence from Earnings Announcements
Li, Mingyi; Onishchenko, Olena; Yin, Xiangkang; Zhao, Jing - 2023
If stocks that heavily shorted by retail traders experience large positive earnings surprises, they tend to have abnormally higher returns on the earnings announcement day and beyond. This effect is more pronounced for less liquid stocks and unrelated to non-short selling by retail traders....
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Expectations Matter : When (not) to Use Machine Learning Earnings Forecasts
Campbell, John L.; Ham, Harrison; Lu, Zhongjin; Wood, … - 2023
We comprehensively examine the superiority of various statistical methods and analysts’ forecasts in predicting earnings to provide an updated view on the best surrogate of earnings expectations. We also evaluate the impact of specification choices used in recent studies that implement ML...
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Warp Speed Price Moves : Jumps after Earnings Announcements
Christensen, Kim; Timmermann, Allan; Veliyev, Bezirgen - 2023
Corporate earnings announcements unpack large bundles of information that should, if markets are efficient, almost surely trigger jumps in stock prices immediately after the news release. Testing this implication is difficult in practice because most earnings announcements occur in the...
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Fast-Thinking Attention and Earnings Announcement Processing : Evidence from Robinhood’s Mass Push Notifications
Glaze, Jesse - 2023
When paying fast-thinking attention to the market, individual investors do not process earnings announcements but instead trade attention-grabbing stocks based on technical trends. To study fast-thinking attention, I exploit a setting where the brokerage Robinhood sends millions of its users...
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Crowdsourced Forecasts and the Market Reaction to Earnings Announcement News
Schafhäutle, Sandra; Veenman, David - 2023
This study examines whether crowdsourced forecasts of earnings and revenues help investors unravel bias in earnings announcement news, which is commonly derived from analyst forecasts. Our results suggest that investors, on average, understand and price the predictive signals reflected in...
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PEAD in Bond Markets based on Risk Information in Earnings Announcements
Kapons, Martin M.; Kelly, Peter - 2023
We study whether bond markets efficiently incorporate information about risk. Our results suggest that bond investors underreact to risk information embedded in earnings announcements. A one-standard deviation increase in unexpected risk is associated with a three-day abnormal bond return about...
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Earnings Announcement Content as a Signal of Reliability
Seavey, Scott; Snow, Neal M.; Whitworth, James - 2023
We extend literature on the timing and quantitative content of earnings announcements (EAs), and consider whether managers use qualitative characteristics to relate the reliability of earnings information, relative to audit completion. We also examine if qualitative differences in EAs moderate...
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Investors' Information Choices and Trading Activities Around Earnings Announcements
Wu, Chen-Hui; Chiu, Hsien-Lian - 2023
With the still presence of underreaction to earnings announcements, the Taiwan stock market provides an ideal setting to examine the market response to the announced earnings news. This paper extends the rationale of investors’ differential sophistication and attention allocation by estimating...
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Long-term earnings forecasts, sentiment-manipulation, and stock returns
Hameed, Allaudeen; Massa, Massimo; Ni, Zhenghui - 2023 - Revised version of 2023/02/FIN
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Earnings Announcements in China : Overnight-Intraday Disparity
Liu, Junhao; Hope, Ole-Kristian; Hu, Danqi - 2023
Based on a unique arrangement of trading and disclosure times around earnings announcements in the Chinese stock market, we provide evidence of a striking overnight-intraday disparity in terms of the reaction to earnings news. Specifically, we find that the overnight period exhibits a strong and...
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Information Spillovers at Earnings Announcements
Frankel, Richard M.; Gershion Godigbe, Bright; Rabier, … - 2023
Research documents price comovements or “spillovers” between focal firms and peer firms at focal-firm-earnings announcements. We find signed and absolute comovements between focal-firm and peer-firm returns are significantly lower at earnings-announcement dates compared to non-announcement...
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Investors’ reaction under uncertainty
Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara - In: Applied economics letters 30 (2023) 17, pp. 2332-2336
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Stock return predictability of the cumulative abnormal returns around the earnings announcement date : evidence from China
Sun, Ping-Wen; Wen, Zipeng - In: International review of finance : the official journal … 23 (2023) 1, pp. 58-86
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Media coverage of earnings announcements : how newsworthiness shapes media volume and tone
Oliver, Abbie Griffith; Campbell, Robert J.; Graffin, Scott - In: Journal of management 49 (2023) 4, pp. 1213-1245
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Social media discussion and the market reaction to earnings announcements : evidence from China
Xiao, Weiguo; Liu, Wei; Zhao, Zhihui - In: Applied economics letters 30 (2023) 10, pp. 1338-1346
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Intra-industry transfer ofinformation inferred from trading volume
Brushko, Iuliia; Ferris, Stephen P.; Hanousek, Jan; … - 2020
Preview
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Does taxable income under full disclosure of earnings provide incrementally useful information to investors?
Kim, Joonhyun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 271-281
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Managerial discretion over initial earnings forecasts
Iwasaki, Takuya; Kitagawa, Norio; Shuto, Akinobu - 2022 - This version: November, 2022
Persistent link: https://ebtypo.dmz1.zbw/10013461402
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Face value : trait impressions, performance characteristics, and market outcomes for financial analysts
Peng, Lin; Teoh, Siew Hong; Wang, Yakun; Jiawen, Yan - In: Journal of accounting research 60 (2022) 2, pp. 653-705
Persistent link: https://ebtypo.dmz1.zbw/10013190966
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Consistency in management earnings guidance patterns
Tang, Michael - In: The international journal of accounting 57 (2022) 1, pp. 1-45
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Discussion of "Consistency in management earnings guidance patterns"
Siougle, Georgia - In: The international journal of accounting 57 (2022) 1, pp. 1-7
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Three essays on earnings forecasts and their relation to bankruptcy risk and earnings management
Vater, Tim - 2022
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The accuracy and informativeness of management earnings forecasts : a review and unifying framework
Preussner, Nicolai A.; Aschauer, Ewald - In: Accounting perspectives : a journal of The Canadian … 21 (2022) 2, pp. 273-330
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Does an abnormal change in deferred tax assets interfere with analysts' earnings forecasts?
Xue, Yujia - In: China journal of accounting research : CJAR 15 (2022) 3, pp. 1-21
In 2007, China adopted the single balance sheet liability method for tax accounting, but its shortcomings have emerged. I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets interferes with analysts' earnings forecasts and find that an...
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Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China
Luo, Guqiang; Wang, Kun Tracy; Wu, Yue - 2022
While analyst earnings forecasts are crucial earnings benchmarks in equity valuation, existing studies provide no consensus on whether the market rewards firms for beating analyst earnings expectations. Using a sample of 9,898 firm-year observations from 1,821 unique Chinese listed firms over...
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Retail Trading around Earnings Announcements : Evidence from Robinhood Traders
Liang, Qiqi; Najand, Mohammad; Selover, David D.; Sun, … - 2022
Extending recent findings from Barber et al. (2022) and Welch (2022), we document that retail investors from the discount broker Robinhood swarm into stocks with pending earnings announcements and stay away from them immediately after the announcements. We study four competing explanations for...
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Analysts' Use of Dividends in Earnings Forecasts
Das, Somnath; Schaberl, Philipp D.; Sen, Pradyot K. - 2022
This paper investigates the association between current dividends and analysts’ subsequent earnings forecast errors. This investigation is motivated by the evidence on analyst optimism and Ohlson (1991)’s fundamental valuation theory that dividends displace future permanent earnings. For the...
Persistent link: https://ebtypo.dmz1.zbw/10013491792
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Nudging Towards Better Earnings Forecasts
Khavis, Joshua; Park, Han-Up - 2022
We examine whether forecasters of earnings can be “nudged” into changing their forecasting behavior without altering their economic incentives or limiting their choices. We use a natural experiment on Estimize.com to quantify the effects of a nudge promoting a social norm of exerting one’s...
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