The rewards to meeting or beating earnings expectations

Journal of Accounting and Economics

Volumn 33, Issue 2, 2002, Pages 173-204

  Bartov, Eli ^a   Givoly, Dan ^b   Hayn, Carla ^c  

^a NEW YORK UNIVERSITY   (United States)

^b UNIVERSITY OF CALIFORNIA   (United States)

^c UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

Analysts' forecast; Earnings expectation; Earnings management; Expectations management; Loss

Indexed keywords

EID: 0036267630     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(02)00045-9     Document Type: Article

References (36)

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2. Corporate Financial Distress
3. An empirical evaluation of accounting income numbers
4. Detecting abnormal operating performance: The empirical power and specification of test statistics
5. Detecting long-run abnormal stock returns: The empirical power and specification of test statistics
6. The accuracy of analysts' forecasts of earnings per share
7. Market rewards associated with patterns of increasing earnings
8. Analyst forecasting errors: Additional evidence
9. A temporal analysis of earnings surprises: Profits versus losses
10. The impact of annual earnings announcements on convergence of beliefs
11. Management of earnings and analysts' forecasts
12. Further evidence on investor overreaction and stock market seasonality
13. Do security analysts overreact?
14. Detecting earnings management
15. Earnings management to exceed thresholds
16. Performance measures manipulation
17. Learn to play the earnings game (and wall street will love you)
18. Shareholder litigation and corporate disclosures
19. Earnings skewness and analyst forecast bias
20. Earnings management during import relief investigations
21. On the association between voluntary disclosure and earnings management
22. To warn or not warn: Management disclosures in the face of an earnings surprise
23. Does meeting expectations matter: Evidence from analyst revisions and share prices
24. Measuring long-horizon security price performance
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26. Improved methods for tests of long-run abnormal stock returns
27. Management's incentives to avoid negative earnings surprises
28. As stock market surges ahead, "predictable" profits are driving it
29. Earnings, book values, and dividends in equity valuation
30. Earnings management: The effect of exante earnings expectations
31. Tracking analysts' forecasts over the annual earnings horizon: Are analysts' forecasts optimistic or pessimistic?
32. Overreaction or fundamentals: Some lessons from insiders' response to the market crash of 1987
33. Earnings disclosures and stockholder lawsuits
34. Earnings preannouncement strategies
35. Ho-hum, another earnings surprise
36. Does the stock market overreact to corporate earnings information?