The Effect of Regulation Fair Disclosure on Conference Calls: The Case of Earnings Surprises*
Author:
Publisher
Wiley
Subject
Finance
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.2041-6156.2009.tb00031.x/fullpdf
Reference37 articles.
1. Abarbanell , J. R. Lehavy 2000 Differences in commercial database reported earnings: Implications for inferences concerning analyst forecast rationality, the association between prices and earnings, and firm reporting discretion, Working paper , University of California at Berkeley
2. Discretionary accruals and earnings management: An analysis of pseudo earnings targets;Ayers;The Accounting Review,2006
3. Baik , B. W. Choi 2010 Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership Journal of Business, Finance, and Accounting , forthcoming
4. Regulation fair disclosure and earnings information: Market, analysts, and corporate responses;Bailey;Journal of Finance,2003
5. The balance sheet as an earnings management constraint;Barton;The Accounting Review,2002
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1. MARKET REACTION TO THE TONES OF EARNINGS CONFERENCE CALLS;Revista de Administração de Empresas;2022
2. REAÇÃO DO MERCADO ACIONÁRIO AOS TONS TRANSCRITOS DAS TELECONFERÊNCIAS DE RESULTADOS;Revista de Administração de Empresas;2022
3. The effect of CEO turnover on dropped coverage of analysts issuing biased earnings forecasts;Applied Economics Letters;2019-10-11
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