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Loss firms’ annual report narratives and share price anticipation of earnings · Study

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ArticleLoss firms’ annual report narratives and share price anticipation of earnings

Thomas Schleicher2007

Article2007

Loss firms’ annual report narratives and share price anticipation of earnings

Thomas Schleicher · Khaled Hussainey · Martin Walker

115 citations·0/0 files stored·The British Accounting Review

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

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References

1997Disclosure level and the cost of equity capital.1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures 1995The information content of losses 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.2003The Role of Supplementary Statements with Management Earnings Forecasts 2002Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation 1994Lack of timeliness and noise as explanations for the low contemporaneuos return-earnings association 2003Financial reporting of good news and bad news: evidence from accounting narratives

Cited by

2015The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets 2010The importance of corporate environmental reputation to investors 2011Future‐oriented narrative reporting: determinants and use 2018Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?2009The impact of audit quality on earnings predictability

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Details

Year2007

Typearticle

Published2007-06-01

VenueThe British Accounting Review

ISSN-L0890-8389

Languageen

Citations115

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.bar.2007.03.005

openalex_workW1999439798

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