Search Results - subject_exact:"Earnings announcement"

The informational role of thin options markets : empirical evidence from the Spanish case

García Martín, C. José; Herrero Piqueras, Begoña; … - In: Estudios de economía 43 (2016) 2, pp. 233-263

This study investigates the informational role of thin options markets, specifically the Spanish options market. Firstly, we examine the effect of options markets by analysing stock market reaction to earnings news, conditional on the availability of options markets. Secondly, we examine options...

Trading aggressiveness and market efficiency : AFA 2015 Boston meetings paper

Klein, Olga - 2017 - Last revised: 15 Jan 2017

Straight talkers and vague talkers : the effects of managerial style in earnings conference calls

Dzielinski, Michal; Wagner, Alexander F.; Zeckhauser, … - 2017

Straight talkers and vague talkers : the effects of managerial style in earnings conference calls

Dzielinski, Michal; Wagner, Alexander F.; Zeckhauser, … - 2017

Equity market response to form 20-F disclosures for ADR firms

Senteney, Michael H.; Senteney, David L.; Bazaz, Mohammad S. - In: International journal of economics and finance 9 (2017) 3, pp. 233-255

Nichtlineare Zeitreihenanalyse als neue Methode für Eventstudien : eine empirische Studie am Beispiel der Ergebnismeldungen von NASDAQ-Unternehmen

Wagner, Waldemar - 2019

Essays on earnings predictability

Bruun, Mark - 2016 - 1. edition

How do exports and imports affect the use of free trade agreements? : firm-level survey evidence from Southeast Asia

Ing, Lili Yan; Urata, Shujiro; Fukunaga, Yoshifumi - 2016

The volatility of return revisions and financial statement literacy in emerging markets : the case of cross-listed Chinese firms

Callen, Jeffrey L.; Lai, Karen; Wei, Steven X. - 2016

It's showtime! : conference call participation and analysts' career outcomes

Cen, Ling; Chen, Jing; Dasgupta, Sudipto; Ragunathan, … - 2016 - This version: January, 2016

Can Twitter help predict firm-level earnings and stock returns?

Bartov, Eli; Faurel, Lucile; Mohanram, Partha - 2016

The information content of earnings announcements : new insights from intertemporal and cross-sectional behavior

Beaver, William H.; McNichols, Maureen; Wang, Zach Z. - 2016

Earnings increases as a type-revealing signal

Beneish, Messod Daniel; Capkun, Vedran - 2016

What do measures of real-time corporate sales tell us about earnings surprises and post-announcement returns?

Froot, Kenneth; Kang, Namho; Ozik, Gideon; Sadka, Ronnie - 2016

Information advantage, short sales, and stock returns : evidence from short selling reform in China

Feng, Xunan; Chan, Kam C. - In: Economic modelling 59 (2016), pp. 131-142

The impact of audit completeness and quality on earnings announcement GAAP disclosures

Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705

Credit derivatives and analyst behavior

Batta, George Eli; Qiu, Jiaping; Yu, Fan - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1315-1343

Kapitalmarktkommunikation und Finanzanalysten : eine Sentimentanalyse der Managerkommunikation in Analystenkonferenzen

Brunnberg, Dirk - 2018

Companies are seldom as good or as bad as they seem at the time

Smith, Gary - In: Toward a just society : Joseph Stiglitz and …, (pp. 95-110). 2018

Research method & methodology in accounting, economics and finance : event study practices and examples

Cheng, Fan Fah (ed.); Nasir, Annuar Md. (ed.); … - 2018

The information content of guidance and earnings

Milian, Jonathan A. - In: European accounting review 27 (2018) 1, pp. 105-128

Earnings announcement lag and non-mandatory disclosure impact on the cost of debt : Hong Kong empirical evidence

Guidara, Achraf; Achek, Imen - In: Management science letters 5 (2015) 2, pp. 223-234

How informative are the unpredictable components of earnings forecasts?

Bruijn, Bert de; Franses, Philip Hans - 2015

An analysis of about 300000 earnings forecasts, created by 18000 individual forecasters for earnings of over 300 S&P listed firms, shows that these forecasts are predictable to a large extent using a statistical model that includes publicly available information. When we focus on the...

The incremental information content of earnings, working capital from operations, and cash flows

Kashi, Simin Banifatemi; Hamidian, Mohsen; Baghani, Ali - In: Management science letters 5 (2015) 9, pp. 889-894

Insider trading under trading ban regulation in China's A-share market

Zhu, Chafen; Wang, Li - In: China journal of accounting research : CJAR 8 (2015) 3, pp. 169-191

This study examines the effects of China’s 2008 trading ban regulation on the insider trading of large shareholders in China’s A-share market. It finds no evidence of insider trading during the ban period (one month before the announcement of a financial report), due to high regulation risk....

Analysts' use of earnings forecasts in predicting stock returns : forecast horizon effects

Ahmadi, Maryam Zabihi Soltan; Baghani, Ali - In: Management science letters 5 (2015) 6, pp. 531-536

Review of recent research on improving earnings forecasts and evaluating accounting-based estimates of the expected rate of return on equity capital

Easton, Peter D.; Monahan, Steven - 2015

Earnings response coefficient as a measure of market expectations : evidence from Tunis stock exchange

Mahjoubi, Mohamed Naceur; Abaoub, Ezzeddine - In: International journal of economics and financial issues … 5 (2015) 2, pp. 377-389

The impact of the IFRS introduction on the predictive power of earnings : aAn empirical examination of public and private German firms

Gossner, Stephan - 2015

Insider trading under trading ban regulation in China's A-share market

Zhu, Chafen; Wang, Li - In: China Journal of Accounting Research 8 (2015) 3, pp. 169-191

This study examines the effects of China's 2008 trading ban regulation on the insider trading of large shareholders in China's A-share market. It finds no evidence of insider trading during the ban period (one month before the announcement of a financial report), due to high regulation risk....

Impression management and non-GAAP disclosure in earnings announcements

Guillamon-Saorin, Encarna; Isidro, Helena; Marques, Ana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 448-479

Refining financial analysts’ forecasts by predicting earnings forecast errors

Fedyk, Tatiana - In: International journal of accounting and information … 25 (2017) 2, pp. 256-272

The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses

Ammer, Mohammed Abdullah; Ahmad-Zuluki, Nurwati A. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 59-77

Empirische Analyse zu den Auswirkungen von MiFID II auf das Unternehmensergebnis von deutschen Finanzdienstleistern im Bereich der Anlageberatung

Sträußl, Anna-Julia - 2017

Managers' moral obligation of fairness to (all) shareholders : does information asymmetry benefit privileged investors at other shareholders' expense?

Evans, Jocelyn D.; Perrault, Elise; Jones, Timothy A. - In: Journal of business ethics : JOBE 140 (2017) 1, pp. 81-96

Effects of voluntary disclosure of the schedule of manufacturing cost on analysts’ earnings forecasts : evidence from Korea

Oh, Hyunmin; Park, Sambock; Jeon, Heungjoo - In: The journal of applied business research 33 (2017) 3, pp. 623-636

Under weighting of private information by top analysts

Aharoni, Gil; Einhorn, Eti; Zeng, Qi - In: Journal of accounting research 55 (2017) 3, pp. 551-590

The benefit of labor cost disclosure : evidence from analyst earnings forecast accuracy

Kim, Sangwan; Park, KoEun; Rosett, Joshua G.; Shin, … - In: Managerial finance 43 (2017) 5, pp. 510-527

The internet as an information intermediary

Drake, Michael S.; Thornock, Jacob R.; Twedt, Brady J. - In: Review of accounting studies 22 (2017) 2, pp. 543-576

The effect of analyst forecasts during earnings announcements on investor responses to reported earnings

Lobo, Gerald J.; Song, Minsup; Stanford, Mary Harris - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 239-263

The timeliness of financial reporting and fair values : evidence from U.S. banks

Huang, Hua-Wei; Dao, Mai; Sun, Wen-Chi - In: Review of Pacific Basin financial markets and policies 20 (2017) 1, pp. 1-30

What do measures of real-time corporate sales say about earnings surprises and post-announcement returns?

Froot, Kenneth; Kang, Namho; Ozik, Gideon; Sadka, Ronnie - In: Journal of financial economics 125 (2017) 1, pp. 143-162

How important are earnings announcements in China?

Zou, Liping; Wilson, William Robert - In: Pacific accounting review 29 (2017) 3, pp. 380-396

Pseudo-precision? : precise forecasts and impression management in managerial earnings forecasts

Hayward, Mathew L. A.; Fitza, Markus A. - In: Academy of Management journal : AMJ 60 (2017) 3, pp. 1094-1116

The consequences of audit-related earnings revisions

Haislip, Jacob Z.; Myers, Linda A.; Scholz, Susan; … - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 1880-1914

Discussion of "the consequences of audit-related earnings revisions"

Hillison, Sean M.; Peecher, Mark E. - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 1915-1921

An empirical examination of the divergence between managers’ and analysts’ earnings forecasts

Das, Somnath; Kim, Kyonghee; Patro, Sukesh - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 2123-2151

International diversification, SFAS 131 and post-earnings-announcement drift

Kang, Tony; Khurana, Inder K.; Wang, Changjiang - In: Contemporary accounting research : a journal of the … 34 (2017) 4, pp. 2152-2178

An examination of the statistical significance and economic relevance of profitability and earnings forecasts from models and analysts

Evans, Mark E.; Njoroge, Kenneth; Yong, Kevin Ow - In: Contemporary accounting research : a journal of the … 34 (2017) 3, pp. 1453-1488

Earnings attribution and information transfers

Koo, David S.; Wu, J. Julie; Yeung, P. Eric - In: Contemporary accounting research : a journal of the … 34 (2017) 3, pp. 1547-1579