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The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures
Herbohn, Kathleen; Tutticci, Irene; Tan, Zhi - In: Journal of business finance & accounting : JBFA 43 (2016) 1/2, pp. 31-65
Persistent link: https://www.econbiz.de/10011565269
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Quarterly earnings thresholds : making the case for prior quarter earnings
Byun, Sanghyuk; Roland, Kristin C. - In: Journal of business finance & accounting : JBFA 49 (2022) 5/6, pp. 690-716
Persistent link: https://www.econbiz.de/10013348067
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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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Signaling versus free cash flow theory : what does earnings management reveal about dividend initiation?
Drummond Smith, Deborah; Pennathur, Anita K. - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 284-308
Persistent link: https://www.econbiz.de/10012169916
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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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The effects of earnings guidance on investors' perceptions of firm credibility in a two-firm setting
Maletta, Mario J.; Zhang, Yue - In: The journal of behavioral finance : a publication of … 15 (2014) 4, pp. 277-286
Persistent link: https://www.econbiz.de/10011303203
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Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
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Causes and consequences of disaggregating earnings guidance
Lansford, Benjamin; Lev, Baruch; Tucker, Jennifer Wu - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 26-54
Persistent link: https://www.econbiz.de/10009729514
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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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Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy
Kim, Pureum - 2019
This study investigates the effect of a security regulation that occurs concomitantly with International Financial 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...
Persistent link: https://www.econbiz.de/10012903286