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An Empirical Test of the Signaling Effect of Management's Earnings Forecasts: A Decomposition of the Earnings Surprise and Forecast Surprise Effects
15 references·1 citing·38 second hop
An Empirical Test of the Signaling Effect of Management's Earnings Forecasts: A Decomposition of the Earnings Surprise and Forecast Surprise Effects (1995)An Empirical Test of the Signaling Effect…Contemporary Accounting Research (2014)Contemporary Accounting Resea…Disclosure Policies with Multiple Users (1993)Disclosure Policies with Mult…Disclosure When the Market Is Unsure of Information Endowment of Managers (1988)Disclosure When the Market Is…A Generalized Econometric Model and Tests of a Signalling Hypothesis with Two Discrete Signals (1988)A Generalized Econometric Mod…Why do managers voluntarily release earnings forecasts? (1986)Why do managers voluntarily r…Earnings Volatility and Voluntary Management Forecast Disclosure (1985)Earnings Volatility and Volun…Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations (1984)Corporate Managers' Earnings …Additional Evidence on the Information Content of Management Earnings Forecasts (1984)Additional Evidence on the In…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…Discretionary disclosure (1983)Discretionary disclosurePublic disclosure of corporate earnings forecasts (1981)Public disclosure of corporat…An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts (1980)An Empirical Investigation of…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Corporate Forecasts of Earnin…Shadow Prices, Market Wages, and Labor Supply (1974)Shadow Prices, Market Wages, …Corporate Web Site Reports (2006)Corporate Web Site ReportsDisclosure Laws and Takeover Bids (1980)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Earnings Performance and Discretionary Disclosure (2002)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Guiding through the Fog: Financial statement complexity and voluntary disclosure (2016)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Measuring security price performance (1980)Earnings Management During Import Relief Investigations (1991)Event Studies in Economics and Finance (1997)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Insider Trading and Voluntary Disclosures (2006)The Association between Board Composition and Different Types of Voluntary Disclosure (2007)CEO Ability and Management Earnings Forecasts * (2011)An Empirical Evaluation of Accounting Income Numbers (1968)The Information Content of Annual Earnings Announcements (1968)Ambiguity and self-evaluation: The role of idiosyncratic trait definitions in self-serving assessments of ability. (1989)Ambiguity and Self-Evaluation: The Role of Idiosyncratic Trait Definitions in Self-Serving Assessments of Ability (2002)An Empirical Analysis of Triple Bottom‐Line Reporting and its Determinants: Evidence from the United States and Japan (2007)A Theory of Marriage: Part I (1973)The analysis of household surveys (1997)Labor Supply: A Review of Alternative Approaches (1999)Capital markets research in accounting (2001)Does disclosure deter or trigger litigation? (2005)A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Analysts' Forecasts and Brokerage-Firm Trading (2004)An evaluation of SFAS No. 130 comprehensive income disclosures (2007)Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)
this work references cited by second hop

References

  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1983Discretionary disclosure3,477 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1974Shadow Prices, Market Wages, and Labor Supply1,852 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 1988Disclosure When the Market Is Unsure of Information Endowment of Managers702 cited
  • 1984Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations600 cited
  • 1986Why do managers voluntarily release earnings forecasts?575 cited
  • 1980An Empirical Investigation of the Voluntary Disclosure of Corporate Earnings Forecasts490 cited
  • 2014Contemporary Accounting Research410 cited
  • 1985Earnings Volatility and Voluntary Management Forecast Disclosure368 cited
  • 1984Additional Evidence on the Information Content of Management Earnings Forecasts354 cited
  • 1993Disclosure Policies with Multiple Users224 cited
  • 1988A Generalized Econometric Model and Tests of a Signalling Hypothesis with Two Discrete Signals90 cited
  • 1981Public disclosure of corporate earnings forecasts86 cited

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Cited by

  • 2006Corporate Web Site Reports20 cited