search query: @author Wild, J. J. / total: 7
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| Author: | Han, J. C. Y. Wild, J. J. |
| Title: | Predisclosure information, firm capitalization, and earnings information transfers |
| Journal: | Journal of Business Research
2000 : SEP, VOL. 49:3, p.273-288 |
| Index terms: | Information transfer Consumer information Corporate earnings |
| Language: | eng |
| Abstract: | The authors hypothesize that the size-related differential information hypothesis extends to earnings information transfers. They predict and show that price revaluations to earnings are inversely related to the size of both disclosing and non-disclosing firms. The evidence supports the multilateral price implications of earnings. |
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