Expanded disclosures and the increased usefulness of earnings announcements

Accounting Review

Volumn 77, Issue 3, 2002, Pages 515-546

  Francis, Jennifer ^a   Schipper, Katherine ^a   Vincent, Linda ^a  

^a DUKE UNIVERSITY   (United States)

Author keywords

Capital markets; Earnings announcements; Earnings response coefficients; Earnings return relation

Indexed keywords

EID: 0035995638     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.3.515     Document Type: Review

References (24)

1. The conservatism principle and the asymmetric timeliness of earnings
2. The association between unsystematic security returns and the magnitude of earnings forecast errors
3. Have earnings announcements lost information content?
4. Earnings management to avoid earnings decreases and losses
5. Non-linearity and specification problems in unexpected earnings response regression model
6. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients
7. Changes in the value-relevance of earnings and book values over the past forty years
8. Cross sectional variation in the stock market response to accounting earnings announcements
9. Quarterly accounting data: Time-series properties and predictive-ability results
10. Management communications with securities analysts
11. Have financial statements lost their relevance?
12. Earnings announcements and competing information
13. A nonlinear model of security price responses to unexpected earnings
14. The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?
15. The information content of losses
16. Evidence on the incremental information content of additional firm disclosures made concurrently with earnings
17. Has the information content of quarterly earnings announcements declined in the past three decades?
18. The boundaries of financial reporting and how to extend them
19. The information contained in the components of earnings
20. Do nonlinearity, firm-specific coefficients and losses represent distinct factors in the relation between stock returns and accounting earnings?
21. Estimating earnings response coefficients: Pooled vs. firm-specific models