haku: @indexterm CORPORATE EARNINGS / yhteensä: 42
viite: 17 / 42
Tekijä: | Han, J. C. Y. Wild, J. J. |
Otsikko: | Predisclosure information, firm capitalization, and earnings information transfers |
Lehti: | Journal of Business Research
2000 : SEP, VOL. 49:3, p.273-288 |
Asiasana: | Information transfer Consumer information Corporate earnings |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA