trading behavior of foreign and domestic investors during the post-announcement periods of scheduled earnings and unscheduled … non-earnings announcements. Findings – The results show that the post-announcement drift exists for both types of news … various types of news announcements. Design/methodology/approach – Using Finnish share ownership data, the authors examine the …

active institutional blockholders (ACTB) on earnings management behavior, as measured by discretionary accruals. Design …/methodology/approach – This paper also proposes that the hypothesized influence of NONB and ACTB on earnings management behavior is affected by … earnings pressure (EP) (i.e. the gap between target earnings and pre-managed earnings). In particular, it believes that the …

components of earnings is at best a partial explanation for investors' bias. Practical implications – This study is important to …Purpose – The purpose of this study is to examine whether financial analysts mislead investors in recognizing the … differential persistence of the three cash flow components of earnings, defined by Dechow et al., in forecasting annual earnings …

firms, investors under-react more to the information contained in 10-K filings than earnings announcements. Second …, underreaction to earnings announcements tends to be stronger for small firms than large firms. Third, we find that companies report …Purpose –This study aims to examine whether limited attention leads to the market underreaction to earnings …

usefulness of CER to investors in predicting future earnings. Design/methodology/approach – The paper uses the returns‐earnings … useful to investors in anticipating future earnings.  … between current annual stock returns and current and future annual earnings. In particular, it seeks to examine the potential …

The purpose of this study is to examine investors’ awareness in Amman Stock Exchange of the effects of earnings … manipulation incentives on the earnings manipulation practices of managements through the usage of the available level of … flexibility in the accounting standards, and to examine whether those investors are able to detect these practices. A self …

components of earnings is at best a partial explanation for investors' bias. Practical implications – This study is important to …Purpose – The purpose of this study is to examine whether financial analysts mislead investors in recognizing the … differential persistence of the three cash flow components of earnings, defined by Dechow et al. , in forecasting annual earnings …

firms, investors under‐react more to the information contained in 10‐K filings than earnings announcements. Second …, underreaction to earnings announcements tends to be stronger for small firms than large firms. Third, we find that companies report …Purpose – This study aims to examine whether limited attention leads to the market underreaction to earnings …