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The Market's Reaction to Unexpected Earnings Thresholds

Author

Listed:
  • Don Herrmann
  • Ole-Kristian Hope
  • Jeff L. Payne
  • Wayne B. Thomas

Abstract

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Suggested Citation

  • Don Herrmann & Ole-Kristian Hope & Jeff L. Payne & Wayne B. Thomas, 2011. "The Market's Reaction to Unexpected Earnings Thresholds," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 38(1-2), pages 34-57, January.
    • Handle: RePEc:bla:jbfnac:v:38:y:2011:i:1-2:p:34-57
    DOI: j.1468-5957.2010.02230.x
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    Cited by:

    1. Mariela Carvajal & Jeffrey J. Coulton & Andrew B. Jackson & Tom Smith, 2017. "Earnings benchmark hierarchy," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(1), pages 87-111, March.
    2. Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G., 2022. "The real earnings management gap between private and public firms: Evidence from Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    3. Tami Dinh & Helen Kang & Wolfgang Schultze, 2016. "Capitalizing Research & Development: Signaling or Earnings Management?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 373-401, June.
    4. Sanghyuk Byun & Kristin C. Roland, 2022. "Quarterly earnings thresholds: Making the case for prior quarter earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 690-716, May.

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