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Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?

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References

1990Evidence that stock prices do not fully reflect the implications of current earnings for future earnings2,010 cited
1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
1992Dividends and Losses402 cited
1999Volatility Timing in Mutual Funds: Evidence from Daily Returns389 cited
1996How naive is the stock market's use of earnings information?307 cited

Cited by

2003Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog205 cited
2008Executive Stock Options, Missed Earnings Targets, and Earnings Management185 cited
2009The pricing of conservative accounting and the measurement of conservatism at the firm-year level179 cited
2014Earnings Management Constraints and Classification Shifting166 cited
2008Event Day 0? After‐Hours Earnings Announcements154 cited
2010Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*136 cited
2010Changes over Time in the Revenue-Expense Relation: Accounting or Economics?135 cited
2013Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework135 cited
2006The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings

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121 cited

2011Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors116 cited

2006Conservatism and Cross‐Sectional Variation in the Post–Earnings Announcement Drift111 cited

2014Accounting conservatism and Street earnings89 cited

2007Letting the “Tail Wag the Dog”: The Debate over GAAP versus Street Earnings Revisited*87 cited

2011Do managers use earnings guidance to influence street earnings exclusions?87 cited

2015The Information Content of Risk Factor Disclosures in Quarterly Reports86 cited

2019Director-Liability-Reduction Laws and Conditional Conservatism85 cited