Management’s tone change, post earnings announcement drift and accruals

Springer Science and Business Media LLC - Tập 15 Số 4 - Trang 915-953 - 2010
Ronen Feldman1, Suresh Govindaraj2, Joshua Livnat3, Benjamin M. Segal4
1Data & Text Mining Laboratory, Jerusalem School of Business Administration, Hebrew University, Jerusalem, 91905, Israel
2Rutgers Business School, Newark and New Brunswick, Department of Accounting, Business Ethics, and Information Systems, Ackerson Hall, Room 302B, 180 University Avenue, Newark, NJ, 07102-1897, USA
3Stern School of Business Administration, New York University, 10-76K-MEC Hall, 44 W. 4th St., New York City, NY, 10012, USA
4Accounting and Control Group, INSEAD, Boulevard de Constance, Fontainebleau, 77305, France

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