haku: @author Waymire, G. / yhteensä: 12
viite: 5 / 12
| Tekijä: | Baginiski, S. Hassell, J. Waymire, G. |
| Otsikko: | Some evidence on the news content of preliminary earnings estimates |
| Lehti: | Accounting Review
1994 : JAN, VOL. 69:1, p. 265-271 |
| Asiasana: | EARNINGS DISCLOSURE SHARE PRICES |
| Kieli: | eng |
| Tiivistelmä: | This article provides evidence on the news content of managements' preliminary earnings estimates, which the authors define as projections of earnings conveyed in expectational language after the end of the reporting period but before the release of final earnings numbers. They also examine stock price changes to assess whether a preponderance of these disclosures are interpreted as "good news" by investors, and the extent to which good news releases are disclosed earlier than bad news. |
SCIMA