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Information in mandatory and voluntary earnings announcement date forecasts
Barth, Mary E.; Clinch, Greg; Ma, Paul - 2018
yet-to-be-announced firm performance and convey earnings news, even for firms less likely to forecast if forecasting were …; the act of forecasting and forecast timing provide some information, but no significant incremental earnings news is …
Persistent link: https://www.econbiz.de/10011980114
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Management earnings forecasts and other forward-looking statements
Bozanic, Zahn; Roulstone, Darren T.; Van Buskirk, Andrew - In: Journal of accounting & economics 65 (2018) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10011843799
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The effect of CEO IT expertise on the information environment : evidence from earnings forecasts and announcements
Haislip, Jacob Z.; Richardson, Vernon J. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 71-94
Persistent link: https://www.econbiz.de/10011976954
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The monitoring role of the financial press around corporate announcements
Tsileponis, Nikolaos; Stathopoulos, Konstantinos; … - In: Accounting and business research 50 (2020) 6, pp. 539-573
Persistent link: https://www.econbiz.de/10012261301
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Are earnings announced early of higher quality?
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
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Voluntary disclosure incentives and earnings informativeness
Roychowdhury, Sugata; Sletten, Ewa - In: The accounting review : a publication of the American … 87 (2012) 5, pp. 1679-1708
Persistent link: https://www.econbiz.de/10009659705
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Voluntary disclosure and complexity of reporting in Egypt : the roles of profitability and earnings management
Alm El-Din, Mai Mohammed; El-Awam, Atef Mohammed; … - In: Journal of applied accounting research 23 (2022) 2, pp. 480-508
Persistent link: https://www.econbiz.de/10012990419
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The Information Content and Audience Response of Earnings Disclosures on Twitter
Johnston, Jamie - 2022
Using a unique data-set on earnings-related Twitter activity from 2015 to 2019, for the S&P 500 firms, I analyze firms’ choices on providing information content via tweets, more specifically quantitative versus qualitative information. I find that firms are less likely to disclose quantitative...
Persistent link: https://www.econbiz.de/10013292835
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International Earnings Announcements : Tone, Forward-looking Statements, and Informativeness
Henry, Elaine; Thewissen, James; Torsin, Wouter - 2021
This paper examines two attributes of earnings press releases issued by firms cross-listed on U.S. stock exchanges: the tone and frequency of forward-looking statements. A more conservative tone and a greater proportion of forward-looking statements are often viewed as contributing to more...
Persistent link: https://www.econbiz.de/10013214827
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Information externalities and voluntary disclosure : evidence from a major customer's earnings announcement
Cho, Young Jun; Kim, Yongtae; Zang, Yoonseok - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 73-96
Persistent link: https://www.econbiz.de/10012421484