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1-6 of 6
Keywords: information content
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 417–443.
Published: 01 October 2022
... 1968 ). We show that return noise due to microstructure frictions and mispricing affects this ratio, and that effect is comparable to or exceeds that of information content. We use the SEC's Tick Size Pilot program to confirm the causal effect of return noise on the ratio, and to evaluate alternative...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 279–298.
Published: 01 September 2020
...Yuanyuan Ma ABSTRACT I study the information content of management voluntary disclosures disciplined by shareholder litigation. I model the litigation mechanism in which legal liabilities are based on the damages that shareholders suffer from buying a stock at an inflated price. I find...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (4): 23–50.
Published: 01 July 2020
.... R. Subramanyam, under the Senior Editorship of Mark L. DeFond. 10 2014 8 2019 2020 conditional conservatism earnings announcements information content The question this study addresses is whether greater asymmetric timeliness of earnings in reflecting good and bad...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (6): 1725–1750.
Published: 01 November 2016
...Marcus P. Kirk; Stanimir Markov ABSTRACT Our study introduces analyst/investor days, a new disclosure medium that allows for private interactions with influential market participants. We also highlight interdependencies in the choice and information content of analyst/investor days and conference...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (6): 2151–2180.
Published: 01 November 2014
... “Large Sample Evidence on the Informativeness of Text in Analyst Reports.” Editor's note: Accepted by Gregory S. Miller. March 2012 April 2014 2014 analyst report naïve Bayes textual analysis information content Analyst reports...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2011) 86 (4): 1383–1414.
Published: 01 July 2011
... release. Using a sample of more than 10,000 conference-call transcripts, we examine the information content of both segments of the call—the presentation and the discussion segment. We find that both segments have incremental information content over the accompanying press release. However, discussion...