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KPI Information Acquisition by Analysts: Evidence from Conference Calls

https://doi.org/10.2139/ssrn.4626231
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1 of the 112 references listed on this page is in the Retraction Watch database as retracted (export 2026-10-21): 10.1111/j.1475-679x.2007.00265.x (notice 2015-05-19).

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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/1097-0266(200007)21:7<707::aid-smj113>3.0.co;2-aopenalex-extracted
The influence of voluntarily disclosed qualitative information
inferredcites →https://doi.org/10.1002/9781119270041openalex-extracted
The End of Accounting and the Path Forward for Investors and Managers
inferredcites →https://doi.org/10.1007/s11142-005-1535-3openalex-extracted
Expected EPS and EPS Growth as Determinantsof Value
inferredcites →https://doi.org/10.1007/s11142-006-9016-xopenalex-extracted
SEC interventions and the frequency and usefulness of non-GAAP financial measures
inferredcites →https://doi.org/10.1007/s11142-012-9190-yopenalex-extracted
IFRS reporting, firm-specific information flows, and institutional environments: international evidence
inferredcites →https://doi.org/10.1007/s11142-016-9368-9openalex-extracted
Seeing is believing: analysts’ corporate site visits
inferredcites →https://doi.org/10.1007/s11142-019-09514-yopenalex-extracted
Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts
inferredcites →https://doi.org/10.1016/0165-4101(83)90011-3openalex-extracted
Discretionary disclosure
inferredcites →https://doi.org/10.1016/0165-4101(91)90003-7openalex-extracted
Do analysts' earnings forecasts incorporate information in prior stock price changes?
inferredcites →https://doi.org/10.1016/j.adiac.2013.09.003openalex-extracted
Signaling strategies in annual reports: Evidence from the disclosure of performance indicators
inferredcites →https://doi.org/10.1016/j.bar.2011.02.001openalex-extracted
Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators
inferredcites →https://doi.org/10.1016/j.cpa.2014.07.002openalex-extracted
The International Integrated Reporting Council: A story of failure
inferredcites →https://doi.org/10.1016/j.irfa.2015.03.005openalex-extracted
Economic consequences of key performance indicators' disclosure quality
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-extracted
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2005.04.004openalex-extracted
Does disclosure deter or trigger litigation?
inferredcites →https://doi.org/10.1016/j.jacceco.2009.07.003openalex-extracted
Perceived competition, profitability and the withholding of information about sales and the cost of sales
inferredcites →https://doi.org/10.1016/j.jacceco.2010.10.003openalex-extracted
The financial reporting environment: Review of the recent literature
inferredcites →https://doi.org/10.1016/j.jacceco.2013.05.004openalex-extracted
Earnings quality: Evidence from the field
inferredcites →https://doi.org/10.1016/j.jacceco.2018.08.014openalex-extracted
Managing the Narrative: Investor Relations Officers and Corporate Disclosure
inferredcites →https://doi.org/10.1016/j.jfineco.2013.02.021openalex-extracted
Monitoring and corporate disclosure: Evidence from a natural experiment
inferredcites →https://doi.org/10.1016/s0165-4101(01)00025-8openalex-extracted
Essays on disclosure
inferredcites →https://doi.org/10.1016/s0165-4101(02)00043-5openalex-extracted
Voluntary disclosure of balance sheet information in quarterly earnings announcements
inferredcites →https://doi.org/10.1016/s0165-4101(02)00074-5openalex-extracted
Should firms disclose everything to everybody? A discussion of “Open vs. closed conference calls: the determinants and effects of broadening access to disclosure”
inferredcites →https://doi.org/10.1016/s0165-4101(96)00430-2openalex-extracted
Value-relevance of nonfinancial information: The wireless communications industry
inferredcites →https://doi.org/10.1016/s0165-4101(98)00026-3openalex-extracted
Accounting valuation, market expectation, and cross-sectional stock returns
inferredcites →https://doi.org/10.1016/s0165-4101(99)00023-3openalex-extracted
Use of R2 in accounting research: measuring changes in value relevance over the last four decades
inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-extracted
Industry costs of equity
inferredcites →https://doi.org/10.1016/s0361-3682(03)00032-1openalex-extracted
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
inferredcites →https://doi.org/10.1017/s0022109020000198openalex-extracted
Do Analysts and Their Employers Value Access to Management? Evidence from Earnings Conference Call Participation
inferredcites →https://doi.org/10.1023/a:1012223625399openalex-extracted
Value Relevance of Nonfinancial Information: The Case of Patent Data
inferredcites →https://doi.org/10.1023/a:1027364031775openalex-extracted
Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog
inferredcites →https://doi.org/10.1080/00014788.2018.1470138openalex-extracted
The Deteriorating Usefulness of Financial Report Information and How to Reverse It
inferredcites →https://doi.org/10.1086/296331openalex-extracted
Proprietary and Nonproprietary Disclosures
inferredcites →https://doi.org/10.1093/rfs/hhn109openalex-extracted
Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations
inferredcites →https://doi.org/10.1111/0022-1082.00384openalex-extracted
Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets
inferredcites →https://doi.org/10.1111/1475-679x.00007openalex-extracted
Toward an Implied Cost of Capital
inferredcites →https://doi.org/10.1111/1475-679x.12022openalex-extracted
Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
inferredcites →https://doi.org/10.1111/1475-679x.12037openalex-extracted
Private Interaction Between Firm Management and Sell‐Side Analysts
inferredcites →https://doi.org/10.1111/1475-679x.12067openalex-extracted
Inside the 'Black Box' of Sell-Side Financial Analysts
inferredcites →https://doi.org/10.1111/1475-679x.12180openalex-extracted
Buy-Side Analysts and Earnings Conference Calls
inferredcites →https://doi.org/10.1111/1911-3846.12457openalex-extracted
Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending
inferredcites →https://doi.org/10.1111/j.1468-2370.2009.00275.xopenalex-extracted
The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00209.xopenalex-extracted
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00265.xopenalex-extracted
Retracted: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00285.xopenalex-extracted
Evidence of Management Discrimination Among Analysts during Earnings Conference Calls
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00335.xopenalex-extracted
Incentive Contracting and Value Relevance of Earnings and Cash Flows
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00357.xopenalex-extracted
The Role of the Business Press as an Information Intermediary
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00365.xopenalex-extracted
Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls
inferredcites →https://doi.org/10.1111/j.1475-679x.2012.00461.xopenalex-extracted
Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
inferredcites →https://doi.org/10.1111/j.1540-6261.1991.tb04620.xopenalex-extracted
Disclosure, Liquidity, and the Cost of Capital
inferredcites →https://doi.org/10.1111/j.1540-6261.2011.01705.xopenalex-extracted
The Power of Voice: Managerial Affective States and Future Firm Performance
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01008.xopenalex-extracted
Analysts’ Use of Nonfinancial Information Disclosures
inferredcites →https://doi.org/10.1111/jbfa.12298openalex-extracted
Non-GAAP Reporting: Evidence from Academia and Current Practice
inferredcites →https://doi.org/10.1111/jbfa.12701openalex-extracted
CEO performance‐based grants’ vesting provisions and debt contracts: Evidence from GAAP, Non‐GAAP and KPI metrics
inferredcites →https://doi.org/10.1111/jofi.12050openalex-extracted
Product Market Threats, Payouts, and Financial Flexibility
inferredcites →https://doi.org/10.1177/0148558x0902400104openalex-extracted
Using Industry Classification Codes to Sample High-Technology Firms: Analysis and Recommendations
inferredcites →https://doi.org/10.1177/0148558x18814599openalex-extracted
Competition, Proprietary Costs of Financial Reporting, and Financial Statement Comparability
inferredcites →https://doi.org/10.1177/0148558x9901400102openalex-extracted
Using Nonfinancial Information to Predict Financial Performance: The Case of the U.S. Airline Industry
inferredcites →https://doi.org/10.1177/0170840603024003910openalex-extracted
Corporate Social and Financial Performance: A Meta-Analysis
inferredcites →https://doi.org/10.1177/0731121419863785openalex-extracted
Limitations of Fixed-Effects Models for Panel Data
inferredcites →https://doi.org/10.1506/xvqv-nq4a-08ex-fc8aopenalex-extracted
The Relative and Incremental Explanatory Power of Earnings and Alternative (to Earnings) Performance Measures for Returns*
inferredcites →https://doi.org/10.1561/1400000042openalex-extracted
Financial Analysts and Their Contribution to Well-Functioning Capital Markets
inferredcites →https://doi.org/10.2139/ssrn.1264966openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1462388openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1483227openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1787315openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1995559openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.206648openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2079131openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.216469openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.224385openalex-extracted
Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure and Alternative Methods of Estimating Expected Cost of Equity Capital
inferredcites →https://doi.org/10.2139/ssrn.2484162openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2653088openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2748openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2934937openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.294434openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.2966778openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.310233openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3112761openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.3225381openalex-extracted
Competition, Proprietary Costs of Financial Reporting and Financial Statement Comparability
inferredcites →https://doi.org/10.2139/ssrn.3272250openalex-extracted
Should FASB and IASB Be Responsible for Setting Standards for Nonfinancial Information?
inferredcites →https://doi.org/10.2139/ssrn.3980151openalex-extracted
“Sell the News!” Liquidity Provision by Bond Funds Following Corporate News Events
inferredcites →https://doi.org/10.2139/ssrn.405643openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.423601openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-extracted
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2139/ssrn.63589openalex-extracted
Value Relevance of Nonfinancial Information: The Case of Patent Data
inferredcites →https://doi.org/10.2139/ssrn.641981openalex-extracted
International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
inferredcites →https://doi.org/10.2139/ssrn.679621openalex-extracted
Sec Interventions and the Frequency and Usefulness of Non-Gaap Financial Measures
inferredcites →https://doi.org/10.2139/ssrn.955021openalex-extracted
inferredcites →https://doi.org/10.2307/2490910openalex-extracted
Disclosure of Nonproprietary Information
inferredcites →https://doi.org/10.2307/2491217openalex-extracted
Voluntary Forecast Disclosure, Nondisclosure, and Stock Prices
inferredcites →https://doi.org/10.2307/2491273openalex-extracted
Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures
inferredcites →https://doi.org/10.2307/2491386openalex-extracted
Why Firms Voluntarily Disclose Bad News
inferredcites →https://doi.org/10.2307/2491400openalex-extracted
An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium
inferredcites →https://doi.org/10.2307/2491413openalex-extracted
The Boundaries of Financial Reporting and How to Extend Them
inferredcites →https://doi.org/10.2307/2672912openalex-extracted
The Eyeballs Have It: Searching for the Value in Internet Stocks
inferredcites →https://doi.org/10.2308/acch-50073openalex-extracted
Corporate Reporting of Nonfinancial Leading Indicators of Economic Performance and Sustainability
inferredcites →https://doi.org/10.2308/acch-50771openalex-extracted
Can External Monitoring Affect Corporate Financial Reporting and Disclosure? Evidence from Earnings and Expectations Management
inferredcites →https://doi.org/10.2308/accr-10034openalex-extracted
What Makes Conference Calls Useful? The Information Content of Managers' Presentations and Analysts' Discussion Sessions
inferredcites →https://doi.org/10.2308/accr-51778openalex-extracted
Analysts' Influence on Managers' Guidance
inferredcites →https://doi.org/10.2308/accr-52223openalex-extracted
Who Consumes Firm Disclosures? Evidence from Earnings Conference Calls
inferredcites →https://doi.org/10.2308/accr.2004.79.1.73openalex-extracted
PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital
inferredcites →https://doi.org/10.2308/accr.2004.79.3.617openalex-extracted
Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls
inferredcites →https://doi.org/10.2308/accr.2005.80.4.1211openalex-extracted
Accounting for Software Development Costs and Information Asymmetry
inferredcites →https://doi.org/10.2308/accr.2007.82.3.705openalex-extracted
Information Asymmetry, Diversification, and Cost of Capital
inferredcites →https://doi.org/10.2308/jfir-52578openalex-extracted
Creating Firm Disclosures
inferredcites →https://doi.org/10.4135/9781483381503.n1039openalex-extracted
Securities and Exchange Commission (SEC)
inferredcites →https://doi.org/10.47004/wp.cem.2023.1423openalex-extracted
Robust estimation and inference in panels with interactive fixed effects
inferredcites →https://doi.org/10.48550/arxiv.2210.06639openalex-extracted
Robust Estimation and Inference in Panels with Interactive Fixed Effects
inferredcites →https://doi.org/10.1007/s11142-012-9210-yopenalex-snapshot
Using earnings conference calls to identify analysts with superior private information
inferredcites →https://doi.org/10.1287/mnsc.2019.3465openalex-snapshot
Analyst Information Acquisition via EDGAR
inferredcites →https://doi.org/10.82444/warw.33714661openalex-snapshot
Professional investors and the decision usefulness of financial reporting
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