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Keywords: delayed information processing
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Journal Articles
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2025) 100 (2): 351–382.
Published: 01 March 2025
... after the EA from other sources. accounting information quarterly reporting earnings informativeness earnings timeliness delayed information processing earnings announcements earnings horizon event studies In the model, the incremental informativeness of EAs is determined...