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Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements

https://doi.org/10.2308/tar-2023-0697
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What this work says

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

inferredcites →https://doi.org/10.1007/s11142-017-9417-zopenalex-snapshot
The information content of earnings announcements: new insights from intertemporal and cross-sectional behavior
inferredcites →https://doi.org/10.1007/s11142-019-09511-1openalex-snapshot
A simple structural estimator of disclosure costs
inferredcites →https://doi.org/10.1007/s11142-020-09579-0openalex-snapshot
Voluntary versus mandatory disclosure
inferredcites →https://doi.org/10.1007/s11142-022-09716-xopenalex-snapshot
Risk information, investor learning, and informational feedback
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-snapshot
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1016/j.jacceco.2013.04.001openalex-snapshot
Performance shocks and misreporting
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101244openalex-snapshot
Increased market response to earnings announcements in the 21st century: An Empirical Investigation
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101276openalex-snapshot
Optimal reporting when additional information might arrive
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101344openalex-snapshot
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
inferredcites →https://doi.org/10.1016/j.jfineco.2012.10.006openalex-snapshot
The Earnings Announcement Premium Around the Globe
inferredcites →https://doi.org/10.1016/s0165-4101(01)00030-1openalex-snapshot
Capital markets research in accounting
inferredcites →https://doi.org/10.1016/s0165-4101(02)00058-7openalex-snapshot
Earnings announcements and competing information
inferredcites →https://doi.org/10.1111/1475-679x.00071openalex-snapshot
Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?
inferredcites →https://doi.org/10.1111/1475-679x.00072openalex-snapshot
Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation
inferredcites →https://doi.org/10.1111/1475-679x.12189openalex-snapshot
Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns
inferredcites →https://doi.org/10.1111/1475-679x.12190openalex-snapshot
How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
inferredcites →https://doi.org/10.1111/1475-679x.12365openalex-snapshot
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
inferredcites →https://doi.org/10.1111/1475-679x.12413openalex-snapshot
Measuring Risk Information
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00299.xopenalex-snapshot
How Much New Information Is There in Earnings?
inferredcites →https://doi.org/10.1111/j.1540-6261.1989.tb02401.xopenalex-snapshot
Information and Volatility: The No-Arbitrage Martingale Approach to Timing and Resolution Irrelevancy
inferredcites →https://doi.org/10.1111/j.1540-6261.2009.01447.xopenalex-snapshot
Investor Inattention and Friday Earnings Announcements
inferredcites →https://doi.org/10.1111/jofi.12406openalex-snapshot
The Price of Political Uncertainty: Theory and Evidence from the Option Market
inferredcites →https://doi.org/10.1111/jofi.13296openalex-snapshot
Disclosing to Informed Traders
inferredcites →https://doi.org/10.1201/9780429493911openalex-snapshot
Elements of Algebraic Topology
inferredcites →https://doi.org/10.1287/mnsc.2020.3638openalex-snapshot
Disclosure Dynamics and Investor Learning
inferredcites →https://doi.org/10.1287/mnsc.2020.3717openalex-snapshot
How Pervasive Is Earnings Management? Evidence from a Structural Model
inferredcites →https://doi.org/10.1287/mnsc.2023.4970openalex-snapshot
The Dynamic Informativeness of Scheduled News
inferredcites →https://doi.org/10.1561/1400000074openalex-snapshot
A Primer on Structural Estimation in Accounting Research
inferredcites →https://doi.org/10.2139/ssrn.2516538openalex-snapshot
Earnings Management and Earnings Quality: Theory and Evidence
inferredcites →https://doi.org/10.2139/ssrn.2814387openalex-snapshot
The Information Content of Earnings Announcements: New Insights on Intertemporal and Cross-Sectional Behavior
inferredcites →https://doi.org/10.2139/ssrn.3926288openalex-snapshot
What Does the Market Know?
inferredcites →https://doi.org/10.2139/ssrn.4120628openalex-snapshot
Loan Loss Measurement and Bank Lending
inferredcites →https://doi.org/10.2307/2490070openalex-snapshot
The Information Content of Annual Earnings Announcements
inferredcites →https://doi.org/10.2307/2490232openalex-snapshot
An Empirical Evaluation of Accounting Income Numbers
inferredcites →https://doi.org/10.2307/2490919openalex-snapshot
Earnings Volatility and Voluntary Management Forecast Disclosure
inferredcites →https://doi.org/10.2307/2491310openalex-snapshot
On the Frequency, Quality, and Informationl Role of Mandatory Financial Reports
inferredcites →https://doi.org/10.2308/accr-51721openalex-snapshot
The JOBS Act and Information Uncertainty in IPO Firms
inferredcites →https://doi.org/10.2308/accr-51863openalex-snapshot
Risk-Factor Disclosure and Asset Prices
inferredcites →https://doi.org/10.2308/accr-52282openalex-snapshot
Earnings Management and Earnings Quality: Theory and Evidence
inferredcites →https://doi.org/10.2308/accr-52447openalex-snapshot
Public Disclosures and Information Asymmetry: A Theory of the Mosaic
inferredcites →https://doi.org/10.2308/accr.2002.77.2.453openalex-snapshot
Perspectives on Recent Capital Market Research
inferredcites →https://doi.org/10.2308/accr.2002.77.3.515openalex-snapshot
Expanded Disclosures and the Increased Usefulness of Earnings Announcements
inferredcites →https://doi.org/10.2308/tar-2020-0465openalex-snapshot
How Costly Is Tax Avoidance? Evidence from Structural Estimation
inferredcites →https://doi.org/10.7916/017e-s155openalex-snapshot
Innovation and Welfare Impacts of Disclosure Regulation: A General Equilibrium Approach

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.5026360openalex-extracted
Voluntary Disclosure, Misinformation, and AI Information Processing: Theory and Evidence
inferred← citeshttps://doi.org/10.2139/ssrn.4944369openalex-snapshot
Innovation and Welfare Impacts of Disclosure Regulation: A General Equilibrium Approach
inferred← citeshttps://doi.org/10.2139/ssrn.5196844openalex-snapshot
Taxes and the Global Spillovers of AI Investments
inferred← citeshttps://doi.org/10.21511/imfi.22(4).2025.25openalex-snapshot
The impact of dividends, cash flow, and earnings on equity valuation of listed firms in Nigeria
inferred← citeshttps://doi.org/10.53479/43426openalex-snapshot
Processing forward-looking loan loss provisions: evidence from the adoption of the CECL model
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