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How did Covid-19 affect investors' interpretation of earnings news? : the role of accounting conservatism
D'Augusta, Carlo; Grossetti, Francesco - In: Finance research letters 52 (2023), pp. 1-7
Persistent link: https://www.econbiz.de/10014472008
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Consolidated financial reporting and the effect of mandatory IFRS adoption on the information content of earnings announcements : evidence from Korea
Kim, Joonhyun; Jung, Sukyoon; Ha, Mihye - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 6, pp. 674-695
Persistent link: https://www.econbiz.de/10012649496
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Security returns ans volume responses around international financial reporting standards (IFRS) earnings announcements
Olibe, Kingsley O. - In: The international journal of accounting : TIJA 51 (2016) 2, pp. 240-265
Persistent link: https://www.econbiz.de/10011513015
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Accounting quality, information risk and implied volatility around earnings announcements
Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: Journal of international financial markets, … 34 (2015), pp. 188-207
Persistent link: https://www.econbiz.de/10011474512
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Accounting quality, information risk and the term structure of implied volatility around earnings announcements
Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E. - In: Research in international business and finance 41 (2017), pp. 445-460
Persistent link: https://www.econbiz.de/10011914550
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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
Reporting Standards (IFRS) adoption on the information content of earnings announcements in Italy. To identify the effect of … this regulation, we use a treatment (i.e., Italy) and a benchmark sample of IFRS countries that vary in the adoption of the … releases. Our findings suggest that the inclusion of detailed IFRS financial statements in earnings announcements increased …
Persistent link: https://www.econbiz.de/10012903286
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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
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Intraday disclosure timing deviations and their implications for financial reporting
Tucker, Jennifer Wu; Wang, Angie - In: Journal of accounting and public policy 44 (2024), pp. 1-22
Persistent link: https://www.econbiz.de/10015056819
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The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms
Aubert, François; Grudnitski, Gary - In: Advances in accounting : a research annual 30 (2014) 1, pp. 154-167
Persistent link: https://www.econbiz.de/10010378717