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Discretionary disclosure and the market reaction to restatements
Gordon, Elizabeth; Henry, Elaine; Peytcheva, Marietta; … - In: Review of Quantitative Finance and Accounting 41 (2013) 1, pp. 75-110
This paper presents evidence that management’s disclosure choices related to a restatement are associated with the … market reaction at the time the restatement is announced. The two aspects of pre-restatement disclosure choice we examine are … the amount of disclosure, hypothesized to reduce information asymmetries, and the tone of disclosure, hypothesized to …
Persistent link: https://www.econbiz.de/10010989633
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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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Short selling around restatement announcements : when do bears pounce?
Drake, Michael S.; Myers, Linda A.; Scholz, Susan; … - In: Journal of accounting, auditing & finance 30 (2015) 2, pp. 218-245
Persistent link: https://www.econbiz.de/10010509480
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Family control, accounting misstatements, and market reactions to restatements : evidence from China
Ma, Liangbo; Ma, Shiguang; Tian, Gary Gang - In: Emerging markets review 28 (2016), pp. 1-27
Persistent link: https://www.econbiz.de/10011670970
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Managerial ability, tone of earnings announcements, and market reaction
Luo, Yan; Zhou, Linying - In: Asian review of accounting 25 (2017) 4, pp. 454-471
Persistent link: https://www.econbiz.de/10011815948
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Textual fundamentals in earnings press releases
Li, Ken - In: Advances in accounting : a research annual 57 (2022), pp. 1-17
Persistent link: https://www.econbiz.de/10013365556
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International earnings announcements : tone, forward-looking statements, and informativeness
Henry, Elaine; Thewissen, James; Torsin, Wouter - In: The European accounting review 32 (2023) 2, pp. 275-309
Persistent link: https://www.econbiz.de/10014299260
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Financial impact of regulatory sanctions on listed companies
Batz, Laure de - In: European journal of law and economics 49 (2020) 2, pp. 301-337
Persistent link: https://www.econbiz.de/10012224601
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How do investors respond to restatements? : repairing trust through managerial reputation and the announcement of corrective actions
Cianci, Anna M.; Clor-Proell, Shana M.; Kaplan, Steven E. - In: Journal of business ethics : JOBE 158 (2019) 2, pp. 297-312
Persistent link: https://www.econbiz.de/10012058177
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The Interpretation of Unanticipated News Arrival and Analysts’ Skill
Rubin, Amir - 2015
Analysts' functions are divided into discovery and interpretation roles, but separating between the two is non-trivial. We conjecture that analysts' interpretation skill can be gauged by their forecast revisions following material unanticipated news — in particular following non-earnings 8-K...
Persistent link: https://www.econbiz.de/10013035617