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Keywords: earnings announcements
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Journal Articles
Journal of Financial Reporting (2023) 8 (2): 1–23.
Published: 01 November 2023
...Katharine W. Adame; Jennifer L. Koski; Katie W. Lem; Sarah E. McVay ABSTRACT More companies are disclosing free cash flow in their earnings announcements. Companies choose a range of definitions, almost none of which correspond to the theoretical finance definition. The most common definition...
Journal Articles
Journal of Financial Reporting (2020) 5 (1): 65–80.
Published: 01 March 2020
...Shai Levi; Xiao-Jun Zhang ABSTRACT Prior literature finds the price adjustment after earnings announcements is not immediate. This paper provides evidence that informed investors act strategically to prevent their information from immediately affecting prices after earnings announcements...
Journal Articles