BERKMAN, HENK; TRUONG, CAMERON - In: Journal of Accounting Research 47 (2009) 1, pp. 71-103
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>In recent years, the proportion of after-hours earnings announcements has increased to more than 40%. For after-hours announcements, earnings-related volume and price changes are not observed on the Compustat or I/B/E/S earnings announcement date, but one trading day later. This study...