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What drives the increased informativeness of earnings announcements over time? · Study

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ArticleWhat drives the increased informativeness of earnings announcements over time?

Daniel W. Collins2007

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Articlegreen2007

What drives the increased informativeness of earnings announcements over time?

Daniel W. Collins · Oliver Zhen Li · Hong Xie

102 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and XBRL

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References

2001Disappearing dividends: changing firm characteristics or lower propensity to pay?1968The Information Content of Annual Earnings Announcements 1995The information content of losses 1999Have Financial Statements Lost Their Relevance?1997Changes in the value-relevance of earnings and book values over the past forty years 2002Management's Incentives to Avoid Negative Earnings Surprises 1991Trading Volume and Price Reactions to Public Announcements 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

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2017The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior 2018A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks 2014Accounting conservatism and Street earnings 2015The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures 2010Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases

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2007Letting the “Tail Wag the Dog”: The Debate over GAAP versus Street Earnings Revisited*article · 12 shared references 2019Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Yearsarticle · 12 shared references 2010The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP, and I/B/E/S Earningsarticle · 9 shared references 2008The impact of the SEC's regulation of non-GAAP disclosuresarticle · 8 shared references 2018Non‐GAAP Earnings Disclosure in Loss Firmsarticle · 8 shared references 2005Are Investors Misled by “Pro Forma” Earnings?*article · 8 shared references

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Year2007

Typearticle

Published2007-11-20

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations102

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1007/s11142-007-9055-y

openalex_workW1970212602

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2007Another look at GAAP versus the Street: an empirical assessment of measurement error bias

2018The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets

2021The Value Relevance of Earnings, Book Values, and Other Accounting Information and the Role of Economic Conditions in Value Relevance: A Literature Review*