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Keywords: earnings horizon
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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
...Kevin C. Smith ABSTRACT The impact of earnings announcements (EAs) on investor uncertainty depends not only on how much new information they contain but also on how long it would take comparable information to arrive in the future through alternative sources, which I term “earnings horizon.” Using...