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Keywords: conference calls
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Journal Articles
Accounting Horizons (2017) 31 (4): 13–31.
Published: 01 December 2017
...Jonathan A. Milian; Antoinette L. Smith; Elio Alfonso SYNOPSIS We examine whether analysts who use more favorable language during earnings conference calls subsequently issue more accurate earnings forecasts. Using a large sample of earnings conference calls from the 2004–2013 period for S&P...