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Audited Quarterly Accounts and Earnings Response Coefficients
DLSU Business & Economics Review, 2016The production of quarterly accounts has become a mandatory requirement for listed companies in many countries. However, these accounts are not required to be audited in many jurisdictions, which expose these accounts to the risk of errors and manipulations.
Malik, Mazrah +2 more
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Weather effects on earnings response coefficients: international evidence
Asia-Pacific Journal of Accounting & Economics, 2013We examine the relationship between weather effects and investor response to a firm's quarterly earnings announcements using data from 20 countries. Our results show that market cumulative abnormal returns are associated with unexpected earnings and with weather measures.
Lu, Chien-Ju +2 more
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Earnings Response Coefficients and Dividend Policy Parameters
Accounting and Business Research, 1994Abstract In a seminal paper. Ball and Brown (1968) documented a positive statistical association between earnings surprises and stock returns around an earnings announcement. They concluded that accounting earnings conveyed ‘useful’ information to the market.
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The Effects of Backdating on Earnings Response Coefficients
SSRN Electronic Journal, 2007We investigate the effect of stock option backdating on the information risk of accused companies. This research provides evidence concerning the consequences that a change in this risk may have on equity values after discovery that companies participated in this questionable behavior.
Xiaoyan Cheng +2 more
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The effects of multinationality on earnings response coefficients
Managerial Finance, 2002Refers to previous research on the firm characteristics which affect the relationship between unexpected returns and unexpected earnings to suggest that multinationality may proxy for all of them. Develops mathematical models to investigate the effect of multinationality and applies them to 1995‐1999 US data on multinational firms.
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Stakeholder engagement: Investors' environmental risk aversion and corporate earnings
Business Strategy and the Environment, 2022Khine Kyaw, Barbara Petracci
exaly
EVIDENCE ON NEGATIVE EARNINGS RESPONSE COEFFICIENTS
Journal of Business Finance & Accounting, 1995openaire +1 more source
Earnings, retained earnings, and book-to-market in the cross section of expected returns
Journal of Financial Economics, 2020Ray Ball +2 more
exaly