quarterly earnings
The Information Content of Quarterly Earnings in Syndicated Bank Loan Prices
... Table 1 presents descriptive statistics of the 11,034 loan return observations. Panel A reports the summary statistics of the variables in the overall sample. As can be seen from Panel A of Table 1, the average weekly ...
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Are Critics Right About Quarterly Earnings Guidance? An Examination of Quarterly Earnings Guidance and Managerial Myopia
... of quarterly guiders and non-guiders in Table ...that quarterly guiders are different from non-guiders with regard to many of their firm ...with quarterly earnings guidance increasing a ...
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Modeling of Nonseasonal Quarterly Earnings Data: Working Paper Series--05-17
... While we present empirical results supportive of the superior predictive power of the RW model for quarterly earnings predictions of nonseasonal firms, there are at least two potential limitations ...
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Financial Closing Time, IT Capability, And Quarterly Earnings Patterns
... in earnings management ...the earnings and make manipulations before fiscal year end to avoid missing annual earnings ...on earnings manipulations to meet performance targets will likely ...
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Information in the Tails of the Distribution of Analysts\u27 Quarterly Earnings Forecasts
... the earnings surprise proxies pro- vide estimates of gains to a trading strategy taking long (short) positions in stocks in the top (bottom) decile of the earnings surprise proxy ...the earnings ...
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Apples to Apples: A Template for Reporting Quarterly Earnings
... among quarterly financial reports, we recommend that all public companies volun- tarily adopt a consistent template for quarterly earnings ...of quarterly earnings announcements from a ...
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A Tale of Two Stories: Sustainability and the Quarterly Earnings Call
... The subject of sustainability, in contrast to its extensive treat- ment on the company’s integrated reporting website, goes virtually unmentioned in the company’s quarterly earnings calls. As an example, ...
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Does The Market See Through Seasonal Quarterly Earnings Patterns?
... their earnings pattern during their fourth quarter compared to that of last year, possibly leading to earnings ...seasonal quarterly earnin gs patterns and reacts consistent with an earnings ...
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Time series analysis of corporate quarterly earnings
... the earnings predictability dramatically dropped together with the stock’s price ...Soup’s earnings per share reached a peak (1981 quarter 3), the decline ...head). Earnings per share improved at ...
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Value relevance of accounting : emphasis on quarterly earnings reports in Norway
... of earnings disclosures and thus potentially isolate the effect of more timely ...on earnings (return regression) (Easton and Harris; 1991; Francis and Schipper, 1999; Gjerde et ...use quarterly ...
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The Quarterly Earnings Predictive of Quarterly Earnings Components (Cash Flow and Accruals)
... of earnings has better persistence relative to accrual, thus, indicating higher ...manage earnings through temporal items that will be reversed in the future (under accrual basis, recognition is a matter of ...
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Oceaneering Announces Record Quarterly Earnings
... “Heading into 2009, the financial markets are in turmoil, oil prices have plummeted, and economists write about a global recession. Under these conditions, the expected level of deepwater and subsea activity next year is ...
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The HRM Capital Market Link : effects of securities analysts on strategic human capital
... of quarterly earnings forecasts, the stock price should, in the near term, generally err on the high (low) side to the extent firms (a) initiate fewer (more) HR-related restructurings, (b) target lower ...
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Investors’ response on the deviation between quarterly and annual earnings
... of quarterly accounts has been criticised and prior studies have indicates questionable reliability of the ...of earnings deviation between cumulative quarterly accounts and audited annual accounts ...
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Information uncertainty and the reaction of stock prices to news
... on earnings surprises, computed as actual announcements of quarterly earnings minus the average of analyst forecasts recorded in the previous month (see section 3 for details on the ...
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Earnings Predictability And Broker-Analysts’ Earnings Forecast Bias
... between earnings predictability and earnings forecast optimism has approached this issue in varying ...annual earnings forecast optimism by month over the 19 months preceding the fiscal year end and ...
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Individual Financial Analysts Contribution In Earnings Per Share Forecasting
... of quarterly EPS were gathered from the I/B/E/S database for the years ...forecasting quarterly earnings (Brown et al, ...models. Quarterly data from 1980 to 1989 were used to estimate the ...
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Investor Inattention, Firm Reaction, and Friday Earnings Announcements
... to earnings announcements recorded in Compustat and I/B/E/S from the beginning of 1995 until June ...The earnings surprise for a particular quarterly announcement is the difference between actual ...
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The real business effects of quarterly reporting
... meet quarterly earnings ...issue quarterly financial reports, are forced to make short-sighted business decisions to meet earnings targets, often at the expense of long-term ...issue ...
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Aggregate Earnings, Firm-Level Earnings and Expected Stock Returns
... and earnings for different sample ...the quarterly log excess return on the S&P Composite Index, r m,t+1 ...of earnings per share in quarter ...annual earnings per share, calculated as the ...
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