Earnings announcements and competing information

Journal of Accounting and Economics

Volumn 33, Issue 3, 2002, Pages 313-342

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

^a DUKE UNIVERSITY   (United States)

^b Financial Accounting Standards Board   (United States)

^c NORTHWESTERN UNIVERSITY   (United States)

Author keywords

Analyst report; Capital market; Earnings announcement

Indexed keywords

EID: 0036331646     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(02)00058-7     Document Type: Article

References (26)

1. Predisclosure information, firm capitalization and security price behavior around earnings announcements
2. Use of R-squared in accounting research: Measuring changes in value relevance over the last four decades
3. The decline in value relevance of earnings and book values
4. Firm size and the information content of prices with respect to earnings
5. Changes in the value-relevance of earnings and book values over the past forty years
6. Market response to financial reports
7. The future of assurance services: Implications for academia
8. Have financial statements lost their relevance?
9. Shareholder litigation and corporate disclosures
10. Expanded disclosures and the increased usefulness of earnings announcements
11. The association between accounting earnings and security returns for large and small firms
12. The effects of sequential information releases on the variance of price changes in an intertemporal multi-asset market
13. To warn or not to warn: Management disclosures in the face of an earnings surprise
14. Trading volume and price reactions to public announcements
15. Differences between market responses to earnings announcements in the 1990's versus 1960's
16. Beaver revisited: Has the information content of annual earnings announcements declined in the past three decades?
17. The boundaries of financial information and how to extend them
18. Bridging the gap between value relevance and information content
19. Relationship between differential amounts of prior information and security return variability
20. Price-signal relations in the presence of correlated public and private information
21. An application of the bootstrap method to the analysis of squared, standardized market model residuals
22. Self-selection and analyst coverage
23. The power of Beaver's U against a variance increase in market model residuals
24. The association between interim information and security returns around earnings announcements
25. Earnings disclosures and stockholder lawsuits
26. Earnings preannouncement strategies