search query: @indexterm INFORMATION TRANSFER / total: 148
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| Author: | Bannister, J. |
| Title: | Earnings signals and inter-firm information transfers |
| Journal: | Journal of Business Finance and Accounting
1994 : DEC, VOL. 21:8, p. 1127-1150 |
| Index terms: | EARNINGS INFORMATION TRANSFER ECONOMICS |
| Language: | eng |
| Abstract: | Three potential determinants of inter-firm information transfer at earnings announcement dates are examined. They are: (1) the correlation of the announcing and nonannouncing firms' information signals, (2) the information contained in the announcing firm's signal, and (3) the pre-announcement level of uncertainty for the nonannouncing firm. These determinants expand the scope of information transfer studies. The results suggest that these three determinants are jointly associated with the return movement of the nonannouncing firms. |
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