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A Growing Disparity in Earnings Disclosure Mechanisms : The Rise of Concurrently Released Earnings Announcements and 10-Ks
Arif, Salman - 2018
We document a growing disparity in earnings disclosure mechanisms. Firms are increasingly disclosing earnings announcements (EA) concurrently with the 10-K filing instead of first issuing a ‘stand-alone' EA. Firm adoption of concurrent EA/10-Ks is associated with lower investor sophistication,...
Persistent link: https://www.econbiz.de/10012907284
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Earnings patterns and managerial guidance
Agapova, Anna; Aier, Jagadison K.; DeVides, Zhanel - In: Review of quantitative finance and accounting 59 (2022) 3, pp. 1173-1213
Persistent link: https://www.econbiz.de/10013459362
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The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
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Stakeholder engagement : investors' environmental risk aversion and corporate earnings
Kyaw, Khine; Olugbode, Mojisola; Petracci, Barbara - In: Business strategy and the environment 31 (2022) 3, pp. 1220-1231
Persistent link: https://www.econbiz.de/10013164538
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Does taxable income under full disclosure of earnings provide incrementally useful information to investors?
Kim, Joonhyun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 271-281
Persistent link: https://www.econbiz.de/10012670829
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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
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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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Strategic silence, insider seeling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of accounting & economics 59 (2015) 2/3, pp. 119-142
Persistent link: https://www.econbiz.de/10011284882
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Market (in)attention and the strategic scheduling and timing of earnings announcements
deHaan, Ed; Shelvin, Terry; Thornock, Jacob - In: Journal of accounting & economics 60 (2015) 1, pp. 36-55
Persistent link: https://www.econbiz.de/10011372777