Investor and (Value Line) analyst underreaction to information about future earnings: the corrective role of non-earnings-surprise information
Article Abstract:
Investors and analysts are found to correct their opinions about future earnings possibilities and stock prices following subsequent financial reports.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
Research, Stocks, Forecasts and trends, Influence, Future earnings potential, Value Line Investment Survey (Periodical)
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
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Reporting discretion and private information communication through earnings
Article Abstract:
The authors find it important to have discretion to report either over or under expectations in a two-part reporting period.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
Accounting and auditing, Financial management, Business communication
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Statistical Data Included, Methods, United States, Analysis, Accounting, Business reports
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