, information (or lack thereof) related to geographical performance can affect investors information set. Using empirical tests that … Enterprise and Related Information, most U.S. multinational firms no longer disclose geographic earnings in their annual reports … sample of firms with substantial foreign operations, we find evidence of a decrease in event-period private information …

, information (or lack thereof) related to geographical performance can affect investors' information set. Using empirical tests … Enterprise and Related Information, most U.S. multinational firms no longer disclose geographic earnings in their annual reports … information following adoption of SFAS 131 for firms that no longer disclose geographic earnings. These results suggest that …

Prior analyst literature focuses on the impact of financial analysts on the firms they cover, and prior information …-transfer literature concentrates on the externalities of information provided by management. This paper fills gaps in both streams of …

controlling for information beyond current earnings. Our sample consists of U.S. multinationals during the 1985-2002 period. In a … information other than current accounting earnings in pricing securities and the possible mis-specification of their model. One … potentially important source of other information is information contained in revisions of analysts' forecasts of future (abnormal …

its importance decreases with the richness of a firm's information environment …

-taking behavior and post-acquisition performance for a sample of UK firms that undertook large acquisitions between 1989 and 1995. We … find evidence that provision-taking was associated with declining accounting and market-adjusted stock price performance … variety of factors, including method of payment in the acquisition and post-acquisition cash flow performance. By implication …

controlling for information beyond current earnings. Our sample consists of U.S. multinationals during the 1985-2002 period. In a … information other than current accounting earnings in pricing securities and the possible mis-specification of their model. One … potentially important source of other information is information contained in revisions of analysts' forecasts of future (abnormal …