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Understanding the variation in the information content of earnings : a return decomposition analysis

Hou, Kewei; Zhang, Yinglei; Zhuang, Zili - 2015

We use the Campbell (1991) return decomposition framework to reexamine the variation in the information content of earnings between profit firms and loss firms and over time. We show that current earnings surprises are more strongly correlated with the discount rate news component of returns for...

Persistent link: https://www.econbiz.de/10010531876

Institutional stakeholdings and better-informed traders at earnings announcements

Ali, Ashiq; Klasa, Sandy; Li, Oliver Zhen - In: Journal of accounting & economics 46 (2008) 1, pp. 47-61

Persistent link: https://www.econbiz.de/10003763194

Investor trading and the post-earnings-announcement drift

Ayers, Benjamin C.; Li, Oliver Zhen; Yeung, P. Eric - In: The accounting review : a publication of the American … 86 (2011) 2, pp. 385-416

Persistent link: https://www.econbiz.de/10008989594

Tax-induced trading around the taxpayer relief act of 1997

Ayers, Benjamin C.; Li, Oliver Zhen; Robinson, John R. C. - In: The journal of the American Taxation Association : a … 30 (2008) 1, pp. 77-100

Persistent link: https://www.econbiz.de/10003734023

What drives the increased informativeness of earnings announcements over time?

Collins, Daniel W.; Li, Oliver Zhen; Xie, Hong - In: Review of accounting studies 14 (2009) 1, pp. 1-30

Persistent link: https://www.econbiz.de/10003816060