search query: @author Landsman, W.R. / total: 4
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| Author: | Landsman, W.R. Maydew, E.L. |
| Title: | Has the information content of quarterly earnings announcements declined in the past three decades? |
| Journal: | Journal of Accounting Research
2002 : JUN, VOL. 40:3, p. 797-808 |
| Index terms: | Earnings Information |
| Language: | eng |
| Abstract: | Changes in the information content of earnings are examined over the last three decades using the two metrics from Beaver (1968), abnormal trading volume and abnormal return volatility. No evidence is found of a decline in the information content of earnings announcements over the past three decades, as measured by both abnormal trading volume and return volatility around quarterly earnings announcements. |
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