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European Accounting Review Volume 22, 2013 - Issue 2
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Original Articles

How Important are Earnings Announcements as an Information Source?

Sudipta Basu Fox School of Business, Temple University, Philadelphia, PA, USAView further author information
,
Truong Xuan Duong College of Business, Iowa State University, Ames, IA, USAView further author information
,
Stanimir Markov Naveen Jindal School of Management, The University of Texas at Dallas, Richardson, TX, USACorrespondence[email protected]
View further author information
&
Eng-Joo Tan Lee Kong Chian School of Business, Singapore Management University, Singapore, SingaporeView further author information
Pages 221-256 | Received 01 Jul 2012, Accepted 01 Jan 2013, Published online: 14 May 2013

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Facundo Mercado, Silvina Rubio & Mariano Scapin. (2023) The Role of Accounting Quality During Mutual Fund Fire Sales. European Accounting Review 0:0, pages 1-27.
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Joshua Coyne, Kevin H. Kim & Sangwan Kim. (2020) The Role of the Business Press in Creating and Disseminating Information around Earnings Announcements. European Accounting Review 29:4, pages 723-751.
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Eli Amir & Shai Levi. (2019) Estimating the Precision of Information on Earnings and Non-earnings Announcement Days, and Its Relation with the Cost of Equity. European Accounting Review 28:2, pages 223-248.
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Hammad Siddiqi. (2018) Anchoring-Adjusted Capital Asset Pricing Model. Journal of Behavioral Finance 19:3, pages 249-270.
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Jonathan A. Milian. (2018) The Information Content of Guidance and Earnings. European Accounting Review 27:1, pages 105-128.
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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Michael Iselin & Andrew Van Buskirk. (2023) The relative importance of information events: An ex ante perspective. Contemporary Accounting Research.
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Hsueh-Tien Lu & Hua Christine Xin. (2023) Mandatory Monthly Sales Disclosure and the Information Content of Earnings. The International Journal of Accounting.
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Jonathan A. Milian. (2023) The Efficiency of Weekly Option Prices around Earnings Announcements. Journal of Risk and Financial Management 16:5, pages 270.
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Stephen Taylor & Alex Tong. (2023) How important are semi‐annual earnings announcements? An information event perspective. Accounting & Finance.
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Jeremiah W. Bentley, Kyle Stubbs, Yushi Tian & Robert Lowell Whited. (2023) The ‘What’, ‘How’, and ‘Why’ of Earnings Announcement Disclosures and Formatting. SSRN Electronic Journal.
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David Ardia, Keven Bluteau & Kris Boudt. (2022) Media abnormal tone, earnings announcements, and the stock market. Journal of Financial Markets 61, pages 100683.
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Scott E. Seavey, James D. Whitworth & Michael J. Imhof. (2022) Early Earnings Releases and the Role of Accounting Quality. AUDITING: A Journal of Practice & Theory 41:3, pages 175-203.
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Shuai Shao, Robert Stoumbos & X. Frank Zhang. (2021) The power of firm fundamental information in explaining stock returns. Review of Accounting Studies 26:4, pages 1249-1289.
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Stefano Cascino, Mark A. Clatworthy, Beatriz García Osma, Joachim Gassen & Shahed Imam. (2021) The Usefulness of Financial Accounting Information: Evidence from the Field. The Accounting Review 96:6, pages 73-102.
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Frode Kjærland, Fredrik Kosberg & Mathias Misje. (2021) Accrual earnings management in response to an oil price shock. Journal of Commodity Markets 22, pages 100138.
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Charles Hsu, Qinglu Jin, Zhiming Ma & Jing Zhou. (2021) Does voluntary balance sheet disclosure mitigate post-earnings-announcement drift?. Journal of Accounting and Public Policy 40:2, pages 106821.
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Rajib Hasan & Abdullah Shahid. 2021. Advances in Accounting Behavioral Research. Advances in Accounting Behavioral Research 51 86 .
S. P. KOTHARI & CHARLES WASLEY. (2019) Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years. Journal of Accounting Research 57:5, pages 1117-1159.
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Miguel Duro, Jonas Heese & Gaizka Ormazabal. (2019) The effect of enforcement transparency: Evidence from SEC comment-letter reviews. Review of Accounting Studies 24:3, pages 780-823.
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Robert Pawlewicz. (2018) The Effect of Regulation on the Timeliness and Informational Role of Earnings Announcements. Contemporary Accounting Research 35:4, pages 1675-1701.
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Antonia Botsari & Geoff Meeks. (2018) Acquirers’ earnings management ahead of stock-for-stock bids in ‘hot’ and ‘cold’ markets. Journal of Accounting and Public Policy 37:5, pages 355-375.
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Abbie Daly. (2018) The incremental informativeness of public subsidiary earnings. International Journal of Accounting & Information Management 26:2, pages 272-290.
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David S. Koo, J. Julie Wu & P. Eric Yeung. (2017) Earnings Attribution and Information Transfers. Contemporary Accounting Research 34:3, pages 1547-1579.
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Liping Zou & William Robert Wilson. (2017) How important are earnings announcements in China?. Pacific Accounting Review 29:3, pages 380-396.
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Suil Pae, Chang Joon Song & Andrew C. Yi. (2016) Career Concerns and Management Earnings Guidance. Contemporary Accounting Research 33:3, pages 1172-1198.
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David Ardia, Keven Bluteau & Kris Boudt. (2019) Abnormal Media Tone, Returns, and Earnings Announcements. SSRN Electronic Journal.
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Miguel Duro, Jonas Heese & Gaizka Ormazabal. (2018) The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews. SSRN Electronic Journal.
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Yannick Malevergne & Hind Sami. (2018) How Analystss Ability Affects Forecast Timing Under Bias and Uncertainty?. SSRN Electronic Journal.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen & Shahed Imam. (2017) The Usefulness of Financial Accounting Information: Evidence from the Field. SSRN Electronic Journal.
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Liping Zou & William R. Wilson. (2017) How Important are Earnings Announcements in China?. SSRN Electronic Journal.
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Michael Dambra, Bryce Schonberger & Charles E. Wasley. (2016) The Implications of Voluntary Disclosure for Research on the Asymmetric Timeliness of Earnings. SSRN Electronic Journal.
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Curtis Hall, Jayanthi Sunder & Shyam V. Sunder. (2015) Earnings Seasons: Analysis of Inferred and Announced News. SSRN Electronic Journal.
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Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
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David S. Koo, Juan (Julie) Wu & Eric Yeung. (2012) Earnings Attributions and Information Transfers from Management Earnings Forecasts. SSRN Electronic Journal.
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Jonathan A. Milian. (2010) The Relative Information Content of Guidance and Earnings. SSRN Electronic Journal.
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