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Corporate Governance and the Information Content of Earnings Announcements : A Cross-Country Analysis
Lau, Sie Ting - 2016
Using firm-level data from 23 developed markets, we document a positive association between overall firm-level governance quality and the informativeness of earnings announcements measured by abnormal stock return variance. This finding is robust after controlling for the potential endogeneity...
Persistent link: https://www.econbiz.de/10013005750
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Audit committees' independence and the information content of earnings announcements in Western Europe
Poretti, Cédric; Schatt, Alain; Bruynseels, Liesbeth - In: Journal of accounting literature : the official journal … 40 (2018), pp. 29-53
Persistent link: https://www.econbiz.de/10012030452
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The informativeness of earnings announcements during times of global uncertainty : evidence from the Covid-19 pandemic
Fabrizi, Michele; Ipino, Elisabetta; Longhin, Federico; … - In: Corporate governance : an international review 31 (2023) 5, pp. 795-813
Persistent link: https://www.econbiz.de/10014369364
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The timing of annual report disclosure : characteristics and economic consequences : evidence from two stock exchanges in China
Wang, Dehong; Song, Jianbo - In: Economic and political studies : EPS 2 (2014) 1, pp. 88-126
Persistent link: https://www.econbiz.de/10010372532
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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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Dark market share around earnings announcements and speed of resolution of investor disagreement
Balakrishnan, Karthik; Gkougkousi, Xanthi; Landsman, … - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 1-28
Persistent link: https://www.econbiz.de/10013418929
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The impact of debt covenants on earnings announcement returns
Akdogu, Evrim; Atilgan, Yigit - In: Applied economics 53 (2021) 50, pp. 5826-5842
Persistent link: https://www.econbiz.de/10012627101
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The information content of earnings announcements in Denmark
Sponholtz, Carina - In: International journal of managerial finance : IJMF 4 (2008) 1, pp. 4-36
Persistent link: https://www.econbiz.de/10003933862
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Institutional effects on information content of US and French management earnings forecasts: evidence from market reactions and analyst revisions
Li, John Q.; Ding, Yuan - In: Advances in accounting : a research annual 24 (2008) 1, pp. 101-109
Persistent link: https://www.econbiz.de/10008700114
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Why do anlysts revise their stock recommendations after earnings announcements?
Yezegel, Ari - In: Journal of accounting & economics 59 (2015) 2/3, pp. 163-181
Persistent link: https://www.econbiz.de/10011284874