haku: @author Myers, L.A. / yhteensä: 3
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Tekijä: | Lundholm, R. Myers, L.A. |
Otsikko: | Bringing the future forward: the effect of disclosure on the returns-earnings relation |
Lehti: | Journal of Accounting Research
2002 : JUN, VOL. 40:3, p. 809-839 |
Asiasana: | Earnings Disclosure Stock returns |
Kieli: | eng |
Tiivistelmä: | This study examines how company disclosure activity affects the relation between current annual stock returns, contemporaneous annual earnings and future earnings. The results indicate that companies with relatively more informative disclosures "bring the future forward" so that current returns reflect more future earnings news. |
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