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Volumn 5, Issue 1, 2000, Pages 5-26

Earnings preannouncement strategies

Author keywords

Disclosure; Earnings Announcements; Market Reaction; Preannouncements

Indexed keywords


EID: 0002361275     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1009643517840     Document Type: Article
Times cited : (181)

References (16)
  • 1
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    • Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations
    • Ajinkya, B. and M. Gift. (1984). "Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations." Journal of Accounting Research 22, 425-444.
    • (1984) Journal of Accounting Research , vol.22 , pp. 425-444
    • Ajinkya, B.1    Gift, M.2
  • 2
    • 21344492758 scopus 로고
    • Some Evidence on the News Content of Preliminary Earnings Estimates
    • Baginski, S., J. Hassell, and G. Wayrnire. (1994). "Some Evidence on the News Content of Preliminary Earnings Estimates" Accounting Review 69, 265-273.
    • (1994) Accounting Review , vol.69 , pp. 265-273
    • Baginski, S.1    Hassell, J.2    Wayrnire, G.3
  • 3
    • 0031498155 scopus 로고    scopus 로고
    • Earnings Management to Avoid Earnings Decreases and Losses
    • Burgstahler, D. and I. Dichev. (1997). "Earnings Management to Avoid Earnings Decreases and Losses." Journal of Accounting and Economics 24, 99-126.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 99-126
    • Burgstahler, D.1    Dichev, I.2
  • 4
    • 0000255543 scopus 로고
    • Further Evidence on the Representativeness of Management Earnings Forecasts
    • Cox, C. (1985). "Further Evidence on the Representativeness of Management Earnings Forecasts" Accounting Review 60, 692-701.
    • (1985) Accounting Review , vol.60 , pp. 692-701
    • Cox, C.1
  • 6
    • 0038283530 scopus 로고
    • Stock-Market Reaction to Estimates of Earnings-Per-Share by Company Officials
    • Foster, G. (1973). "Stock-Market Reaction to Estimates of Earnings-Per-Share by Company Officials." Journal of Accounting Research 11, 25-37.
    • (1973) Journal of Accounting Research , vol.11 , pp. 25-37
    • Foster, G.1
  • 8
    • 0000261213 scopus 로고
    • To Warn or Not to Warn, Management Disclosures in the Face of an Earnings Surprise
    • Kasznik, R. and B. Lev. (1995). "To Warn or Not to Warn, Management Disclosures in the Face of an Earnings Surprise." Accounting Review 70, 113-134.
    • (1995) Accounting Review , vol.70 , pp. 113-134
    • Kasznik, R.1    Lev, B.2
  • 10
    • 0001427287 scopus 로고
    • Expectations Adjustment via Timely Management Forecasts: Review, Synthesis;, and Suggestions for Future Research
    • King, R., G. Pownall, and G. Waymire. (1990). "Expectations Adjustment via Timely Management Forecasts: Review, Synthesis;, and Suggestions for Future Research." Journal of Accounting Literature 9, 113-144.
    • (1990) Journal of Accounting Literature , vol.9 , pp. 113-144
    • King, R.1    Pownall, G.2    Waymire, G.3
  • 11
    • 0001918670 scopus 로고
    • Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices
    • Lev, B. and S. Penman (1990). "Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices." Journal of Accounting Research 28, 49-75.
    • (1990) Journal of Accounting Research , vol.28 , pp. 49-75
    • Lev, B.1    Penman, S.2
  • 12
    • 0033196437 scopus 로고    scopus 로고
    • Analysts' Reactions to Warnings of Negative Earnings Surprises
    • Forthcoming
    • Libby, R. and H. Tan (1999). "Analysts' Reactions to Warnings of Negative Earnings Surprises." Forthcoming, Journal of Accounting Research 37.
    • (1999) Journal of Accounting Research , vol.37
    • Libby, R.1    Tan, H.2
  • 14
    • 21344476154 scopus 로고
    • Why Firms Voluntarily Disclose Bad News
    • Skinner, D. (1994). "Why Firms Voluntarily Disclose Bad News." Journal of Accounting Research 32, 38-60.
    • (1994) Journal of Accounting Research , vol.32 , pp. 38-60
    • Skinner, D.1
  • 15
    • 0031280675 scopus 로고    scopus 로고
    • Earnings Disclosures and Stockholder Lawsuits
    • Skinner, D. (1997). "Earnings Disclosures and Stockholder Lawsuits." Journal of Accounting and Economics 23, 249-282.
    • (1997) Journal of Accounting and Economics , vol.23 , pp. 249-282
    • Skinner, D.1
  • 16
    • 0000687228 scopus 로고
    • Earnings Volatility and Voluntary Management Forecast Disclosure
    • Wayrnire, G. (1985). "Earnings Volatility and Voluntary Management Forecast Disclosure." Journal of Accounting Research 23, 268-295.
    • (1985) Journal of Accounting Research , vol.23 , pp. 268-295
    • Wayrnire, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.