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Volumn 22, Issue 1, 2004, Pages 15-28

The effect of regulation fair disclosure on the relevance of conference calls to financial analysts

Author keywords

Conference calls; Forecast accuracy; Forecast consensus; Regulation fair disclosure; Selective disclosure

Indexed keywords


EID: 4043177096     PISSN: 0924865X     EISSN: None     Source Type: Journal    
DOI: 10.1023/B:REQU.0000006184.02165.c5     Document Type: Article
Times cited : (26)

References (18)
  • 1
    • 4043127176 scopus 로고    scopus 로고
    • Regulation fair disclosure and earnings information: Market, Analyst and corporate responses
    • forthcoming
    • Bailey, W., H. Li, C. Mao and R. Zhong, "Regulation Fair Disclosure and Earnings Information: Market, Analyst and Corporate Responses." The Journal of Finance (forthcoming in 2004).
    • (2004) The Journal of Finance
    • Bailey, W.1    Li, H.2    Mao, C.3    Zhong, R.4
  • 2
    • 84900934600 scopus 로고    scopus 로고
    • The FD effect: The SEC's new corporate disclosure rule has CFOs saying more and talking less
    • April
    • Barr, S., "The FD Effect: The SEC's New Corporate Disclosure Rule has CFOs Saying More and Talking Less." CFO, 115-118 (April, 2001).
    • (2001) CFO , pp. 115-118
    • Barr, S.1
  • 3
    • 0036013279 scopus 로고    scopus 로고
    • Do conference calls affect analysts' forecasts?
    • Bowen, R., A. Davis and D. Matsumoto, "Do Conference Calls Affect Analysts' Forecasts?" The Accounting Review 77, 285-316 (2002).
    • (2002) The Accounting Review , vol.77 , pp. 285-316
    • Bowen, R.1    Davis, A.2    Matsumoto, D.3
  • 6
    • 0013532010 scopus 로고    scopus 로고
    • Outlaw selective disclosure? No, the more information the better
    • Hassett, K., "Outlaw Selective Disclosure? No, the More Information the Better." The Wall Street Journal 236(28), A18 (2000).
    • (2000) The Wall Street Journal , vol.236 , Issue.28
    • Hassett, K.1
  • 8
    • 0037289352 scopus 로고    scopus 로고
    • Regulation FD and the financial information environment: Early evidence
    • Heflin, F., K. Subramanyam and Y. Zhang, "Regulation FD and the Financial Information Environment: Early Evidence." The Accounting Review 78, 1-38 (2003).
    • (2003) The Accounting Review , vol.78 , pp. 1-38
    • Heflin, F.1    Subramanyam, K.2    Zhang, Y.3
  • 9
    • 4043183773 scopus 로고    scopus 로고
    • Regulation fair disclosure, analyst following and analyst forecast dispersion
    • Irani, A. and I. Karamanou, "Regulation Fair Disclosure, Analyst Following and Analyst Forecast Dispersion." Accounting Horizons 17, 15-30 (2003).
    • (2003) Accounting Horizons , vol.17 , pp. 15-30
    • Irani, A.1    Karamanou, I.2
  • 11
    • 0000261213 scopus 로고
    • To warn or not to warn: Management disclosures in the wake of an earnings surprise
    • Kasznik, R. and B. Lev, "To Warn or Not to Warn: Management Disclosures in the Wake of an Earnings Surprise." The Accounting Review 70, 113-134 (1995).
    • (1995) The Accounting Review , vol.70 , pp. 113-134
    • Kasznik, R.1    Lev, B.2
  • 14
    • 3943054183 scopus 로고    scopus 로고
    • Outlaw selective disclosure? Yes, markets must be fair
    • Shiller, R., "Outlaw Selective Disclosure? Yes, Markets Must Be Fair." The Wall Street Journal 236(28), A18 (2000).
    • (2000) The Wall Street Journal , vol.236 , Issue.28
    • Shiller, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.