Headline salience, managerial opportunism, and over- and underreactions to earnings
Year of publication: |
November 2018
|
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Authors: | Huang, Xuan ; Nekrasov, Alexander ; Teoh, Siew Hong |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 6, p. 231-255
|
Subject: | qualitative disclosure | disclosure management | market efficiency | limited attention | behavioral finance | investor psychology | post-earnings announcement drift | Anlageverhalten | Behavioural finance | Unternehmenspublizität | Corporate disclosure | Ankündigungseffekt | Announcement effect | Gewinn | Profit | Kapitaleinkommen | Capital income | Effizienzmarkthypothese | Efficient market hypothesis |
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