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Earnings conference calls and annual reports, similar or different information?

Author

Listed:
  • Kurmanbek Meirkulov

    (EY, Amsterdam, Netherlands)

  • Nicole Pavlides

    (EY, Utrecht, Netherlands)

  • Maarten Pronk

    (Erasmus University Rotterdam, Rotterdam, Netherlands
    EY, Rotterdam, Netherlands)

  • Erik Roelofsen

    (Erasmus University Rotterdam, Rotterdam, Netherlands)

Abstract

Nearly half of the questions raised in the Q&A part of earnings conference calls is related to topics which are not discussed in the presentation part. The difference between the Q&A and the annual report is even larger. The majority of topics in the Q&A is not raised in the annual report. Interviews with investor relation officers indicate that they consider the conference calls and annual reports as information channels with a different purpose, where conference calls are meant to inform the markets about the progress in executing the strategy and to reinforce key messages.

Suggested Citation

  • Kurmanbek Meirkulov & Nicole Pavlides & Maarten Pronk & Erik Roelofsen, 2024. "Earnings conference calls and annual reports, similar or different information?," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 98(6), pages 379-389, November.
    • Handle: RePEc:arh:jmabec:v:98:y:2024:i:6:p:379-389
    DOI: 10.5117/mab.98.136140
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