Management’s tone change, post earnings announcement drift and accruals-Reference-Cited by-同舟云学术

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Management’s tone change, post earnings announcement drift and accruals

Published:2009-08-20 Issue:4 Volume:15 Page:915-953
ISSN:1380-6653
Container-title:Review of Accounting Studies
language:en
Short-container-title:Rev Account Stud

Author:

Feldman Ronen,Govindaraj Suresh,Livnat Joshua,Segal Benjamin

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Link

http://link.springer.com/content/pdf/10.1007/s11142-009-9111-x.pdf

Reference48 articles.

1. Abrahamson, E., & Amir, E. (1996). The information content of the President’s letter to shareholders. Journal of Business Finance & Accounting, 23(8), 1157–1182.

2. Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics, 22(1–3), 3–30.

3. Bagby, J. W., Kintzele, M. R., & Kintzele, P. L. (1988). Management discussion and performance: An analytical and empirical evaluation. American Business Law Journal, 26, 57–98.

4. Barron, O. E., & Kile, C. O. (1999). MD&A quality as measured by the SEC and analysts’ earnings forecasts. Contemporary Accounting Research, 16(1), 75–109.

5. Battalio, R. H., Lerman, A., Livnat, J., & Mendenhall, R. M. (2009). Who, if anyone reacts to accrual information? Working Paper, New York University.

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