The relationship between returns and unexpected earnings: A global analysis by accounting regimes

Numerous studies have documented a long-term association between earnings and returns. Surprisingly, few attempts have been made to internationally examine market reactions to earnings releases over return windows less than 12 months. This paper globally explores the market reaction to unexpected ea...

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Veröffentlicht in:	Journal of international accounting, auditing & taxation auditing & taxation, 2006, Vol.15 (1), p.92-108
1. Verfasser:	Myring, Mark
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting procedures Accounting standards Business accounting Capital markets Correlation analysis Cross-national analysis Earnings Earnings per share Earnings–returns relationship Economic conditions Enterprises Financial management Global economy International accounting Stock prices Studies
Online-Zugang:	Volltext
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