Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*
Tóm tắt
Từ khóa
Tài liệu tham khảo
Baginski S., 1993, The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty, The Accounting Review, 68, 913
Basil M., 1999, Television and political advertising, 245
Bligh M. C. andG.Hess.2005a.Leading cautiously: Alan Greenspan rhetorical leadership and monetary policy. Working paper Claremont Graduate University and Claremont McKenna College.
Bligh M. C. andG.Hess.2005b.A quantitative assessment of the qualitative aspects of Chairman Greenspan’s communication. Working paper Claremont Graduate University and Claremont McKenna College.
Bryan S. H, 1997, Incremental information content of required disclosures contained in management discussion and analysis, The Accounting Review, 72, 285
Chaiken S., 1987, Social influence: The Ontario symposium (5), 3
Collins D. O.Li andH.Xie.2005.What drives the increased informativeness of earnings announcements over time?Working paper University of Iowa University of Notre Dame and University of Illinois at Urbana‐Champaign.
DeMarzo P. M. D.Vayanos andJ.Zwiebel.2003.Persuasion bias social influence and unidimensional opinions. Working paper Stanford University and MIT Sloan School of Management.
Demers E. andC.Vega.2010.Soft information in earnings announcements: News or noise?Working paper INSEAD.
Erb H. P., 2007, Social communication, 191
Gunter B, 1987, Poor reception: Misunderstanding and forgetting broadcast news
Hart R. P., 1984, Verbal style and the presidency: A computer‐based analysis
Hart R. P., 1987, The sound of leadership: Presidential communication in the modern age
Hart R. P., 2000, DICTION 5.0: The text‐analysis program
Hart R. P., 2000, Campaign talk: Why elections are good for us
Hart R. P., 2001, Theory, method, and practice of computer content analysis, 26
Hassell J. M., 1986, Relative forecast accuracy and the timing of earnings forecast announcements, The Accounting Review, 61, 58
Hutton A. andP.Stocken.2006.Effect of reputation on the credibility of management forecasts. Working paper Boston College and Dartmouth College.
Katz S. B., 2001, Language and persuasion in biotechnology communication with the public: How not to say what you’re not going to say and not say it, AgBioForum, 4, 93
King R., 1990, Expectations adjustment via timely management of forecasts: Review, synthesis, and suggestions for future research, Journal of Accounting Literature, 9, 113
Kross W. andM.Kim.2000.Differences between market responses to earnings announcements in the 1990s vs. 1960s. Working paper Purdue University.
Li F.2006.Do stock market investors understand the risk sentiment of corporate annual reports?Working paper University of Michigan.
Lo K. andT.Lys.2001.Bridging the gap between value relevance and information content. Working paper University of British Columbia and Northwestern University.
Mahoney W., 2004, The IR book
Morris M. W. O. J.Sheldon D. R.Ames andM. J.Young.2005.Metaphor in stock market commentary: Consequences and preconditions of agentic descriptions of price trends. Working paper Columbia University Cornell University and University of California Los Angeles.
Pownall G., 1993, The stock price effects of alternative types of management earnings forecasts, The Accounting Review, 68, 896
Trautmann B., 2003, Informal corporate disclosure under federal securities law: Press releases, analyst calls, and other communications