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Financial Market Reactions to Earnings Announcements and Earnings Forecast Revisions : Evidence from the U.S. and China
Gift, Michael J. - 2010
This paper examines the impact of earnings announcements and earnings forecast revisions on stock returns across …-looking earnings announcement information and forward-looking earnings forecast information on the price of equity shares. We analyze … availability and actual or perceived reliability affect this relationship. We find that forward-looking analyst forecast …
Persistent link: https://www.econbiz.de/10013138780
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On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
Hui, Kai Wai; Nelson, Karen K.; Yeung, P. Eric - In: Journal of accounting & economics 61 (2016) 1, pp. 185-202
Persistent link: https://www.econbiz.de/10011453910
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Earnings Quality and Stock Returns
Chan, Konan - 2010
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns. Earnings increases that are accompanied by high accruals,...
Persistent link: https://www.econbiz.de/10012763145
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Earnings Quality and Stock Returns
Chan, Konan - 2001
An exclusive focus on bottom-line income misses important information about the quality of earnings. Accruals (the difference between accounting earnings and cash flow) are reliably, negatively associated with future stock returns. Earnings increases that are accompanied by high accruals,...
Persistent link: https://www.econbiz.de/10012470416
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Predictability of analyst earnings forecast errors and institutional and individual investors' reactions to earnings news
Bhattacharya, Nilabhra; Olsson, Per; Park, Hyungshin - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 4, pp. 826-853
Persistent link: https://www.econbiz.de/10012661995
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Intangible assets and analysts’ overreaction and underreaction to earnings information : empirical evidence from saudi arabia
Elkemali, Taoufik - In: Risks : open access journal 12 (2024) 4, pp. 1-16
-year forecast error. Our findings in the Saudi financial market reveal a tendency for overreaction to positive prior-year earnings … change (good performance) and positive prior-year forecast errors (good surprise). Conversely, there is an underreaction to … the negative prior-year earnings change (bad performance) and negative prior-year forecast error (bad surprise). Notably …
Persistent link: https://www.econbiz.de/10014636511
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Analyst recommendations, earnings forecasts and corporate bankruptcy : recent evidence
Jones, Stewart; Johnstone, David - In: The journal of behavioral finance : a publication of … 13 (2012) 4, pp. 281-298
Persistent link: https://www.econbiz.de/10009707116
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Earnings surprise implicit in stock prices : which earnings forecasting models are investors using and what determines their choice?
Zolotoy, Leon - In: Journal of business finance & accounting : JBFA 39 (2012) 9/10, pp. 1161-1179
Persistent link: https://www.econbiz.de/10009713462
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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
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Does uncertainty boost overconfidence? : the case of financial analysts' forecasts
Bessière, Véronique; Elkemali, Taoufik - In: Managerial finance 40 (2014) 3, pp. 300-324
Persistent link: https://www.econbiz.de/10010256727