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The Market’s Reaction to Unexpected Earnings Thresholds
Herrmann, Don - 2010
earnings thresholds – reporting a profit, reporting an increase in earnings, and meeting analysts' forecasts. In contrast to … prior research, the research design identifies the incremental market reaction to the profit and earnings increase …-related incentives to manage earnings at the profit and earnings increase thresholds suggests either that managers have other incentives …
Persistent link: https://www.econbiz.de/10013139531
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The Market’s Reaction to Unexpected Earnings Thresholds
Herrmann, Don - 2010
earnings thresholds – reporting a profit, reporting an increase in earnings, and meeting analysts' forecasts. In contrast to … prior research, the research design identifies the incremental market reaction to the profit and earnings increase …-related incentives to manage earnings at the profit and earnings increase thresholds suggests either that managers have other incentives …
Persistent link: https://www.econbiz.de/10013144414
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Analyst teams
Fang, Bingxu; Hope, Ole-Kristian - 2019
This paper examines the impact of teamwork on sell-side analysts' performance. Using a hand-collected sample of over 50,000 analyst research reports, we find that analyst teams issue more than 70% of annual earnings forecasts. In contrast, most prior research implicitly assumes that forecasts...
Persistent link: https://www.econbiz.de/10012052460
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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...
Persistent link: https://www.econbiz.de/10014348722
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Auditor Independence in a Private Firm and Low Litigation Risk Setting
Hope, Ole-Kristian - 2009
impairment among (1) private client firms, for which the risk of auditor reputation loss is lower than for publicly traded firms … less likely to issue modified opinions. Despite the low litigation risk and the reduced reputation risk, our empirical …
Persistent link: https://www.econbiz.de/10013158073
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Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States
Hope, Ole-Kristian - 2013
This is one of the first large-scale studies to examine the voluntary disclosure practices of foreign firms cross-listed in the United States. We proxy for voluntary disclosure using three attributes of firms' management earnings guidance: (1) the likelihood of issuance; (2) the frequency of...
Persistent link: https://www.econbiz.de/10013094764
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The market's reaction to unexpected earnings thresholds
Herrmann, Don; Hope, Ole-Kristian; Payne, Jeff L.; … - In: Journal of business finance & accounting : JBFA 38 (2011) 1/2, pp. 34-57
Persistent link: https://www.econbiz.de/10008988790
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Discussion of do creditors prefer smooth earnings? : evidence from European private firms
Hope, Ole-Kristian - In: Journal of international accounting research 14 (2015) 2, pp. 181-184
Persistent link: https://www.econbiz.de/10011429470
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Variations in the financial reporting environment and earnings forecasting
Hope, Ole-Kristian - In: Journal of international financial management and accounting 15 (2004) 1, pp. 21-43
Persistent link: https://www.econbiz.de/10001908230
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Analyst teams
Fang, Bingxu; Hope, Ole-Kristian - In: Review of accounting studies 26 (2021) 2, pp. 425-467
Persistent link: https://www.econbiz.de/10012548975