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We examine whether the average earnings surprises announced yesterday affect investors' responses to earnings news announced today. We find that in the short window surrounding an earnings announcement, the market rewards today's earnings news that is above yesterday's average earnings surprises...
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Purpose: The literature on financial statement analysis attempts to improve fundamental analysis and to identify market inefficiencies with respect to financial statement information. Design/methodology/approach: In this paper, the author reviews the extant research on financial statement...
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Purpose – The purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality. Design/methodology/approach – Using two measures of audit quality, being the propensity to issue a going‐concern report and the level of...
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