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Keywords: conference calls
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Journal Articles
The Accounting Review (2023) 98 (3): 459–486.
Published: 01 May 2023
... whether analysts systematically differ in the amount of information that they acquire from managers and how elicitation skill relates to overall analyst performance. In order to examine these research questions, I rely on earnings conference calls, in particular variation in the length of managers...
Journal Articles
The Accounting Review (2021) 96 (6): 275–302.
Published: 01 November 2021
... default swaps conference calls earnings announcements IR debt markets CDS Investor relations (hereafter, IR) personnel have an overarching influence on corporate disclosures because they control the “communication among corporate management, shareholders, securities analysts, and other...
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (3): 57–86.
Published: 01 May 2019
...Francois Brochet; Gregory S. Miller; Patricia Naranjo; Gwen Yu ABSTRACT We examine how managers' ethnic cultural background affects their communication with investors. Using earnings conference calls with executives from 42 countries, we find that managers from ethnic groups that have a more...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (3): 205–231.
Published: 01 May 2019
...Anne Heinrichs; Jihwon Park; Eugene F. Soltes ABSTRACT Using a set of proprietary records, we examine who consumes quarterly earnings conference calls and under which circumstances the calls are consumed. While there is significant interest in calls by institutional investors and sell-side...
Journal Articles
Journal Articles