The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior

This study examines the information content of quarterly earnings announcements, measured as the magnitude of stock price revision at earnings announcements relative to price revision at other times. We investigate whether quarterly earnings announcements are informative using a nonparametric approa...

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Veröffentlicht in:	Review of accounting studies 2018-03, Vol.23 (1), p.95-135
Hauptverfasser:	Beaver, William H., McNichols, Maureen F., Wang, Zach Z.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting/Auditing Business and Management Corporate Finance Earnings announcements Information dissemination Public Finance Quarterly reports Regression analysis
Online-Zugang:	Volltext
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