Management's tone change, post earnings announcement drift and accruals

Review of Accounting Studies

Volumn 15, Issue 4, 2010, Pages 915-953

  Feldman, Ronen ^a   Govindaraj, Suresh ^b   Livnat, Joshua ^c   Segal, Benjamin ^d  

^a HEBREW UNIVERSITY OF JERUSALEM   (Israel)

^b RUTGERS BUSINESS SCHOOL   (United States)

^c NEW YORK UNIVERSITY   (United States)

^d INSEAD   (France)

Author keywords

Accruals; Earnings drift; Earnings surprises; Management tone change; MD A; Textual analysis

Indexed keywords

EID: 78649634675     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-009-9111-x     Document Type: Article

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