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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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Crowdsourced forecasts and the market reaction to earnings announcement news
Schafhäutle, Sandra G.; Veenman, David - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 421-456
Persistent link: https://www.econbiz.de/10014496176
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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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Executive extraversion and voluntary disclosure : evidence from management earnings forecasts
Liao, Chih-Hsien; San, Ziyao; Tsang, Albert; Yu, Miao - In: Asia-Pacific journal of accounting & economics : … 30 (2023) 1, pp. 56-71
Persistent link: https://www.econbiz.de/10013482438
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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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When firms talk, do investors listen? : the role of trust in stock market reactions to corporate earnings announcements
Pevzner, Mikhail; Xie, Fei; Xin, Xiangang - In: Journal of financial economics 117 (2015) 1, pp. 190-223
Persistent link: https://www.econbiz.de/10011589668
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Mandatory monthly sales disclosure and the information content of earnings
Lu, Hsueh-Tien; Xin Lewis, Hua Christine - In: The international journal of accounting 59 (2024) 1, pp. 1-43
Persistent link: https://www.econbiz.de/10014532240
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Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements
Chen, Shuping; DeFond, Mark L.; Park, Chul W. - 2002
more likely among firms: (1) in high technology industries; (2) reporting losses; (3) with larger forecast errors; (4 …
Persistent link: https://www.econbiz.de/10014122934
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Is CSR Performance Related to Disclosure Tone in Earnings Announcements?
Lu, Yu; Cahan, Steven F.; Ma, Diandian - 2022
PurposeThis study aims to examine whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance.Design/methodology/approachConsidering the lower likelihood of earnings management conducted by CSR-conscious firms, and the...
Persistent link: https://www.econbiz.de/10014359197