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Earnings Surprise “Materiality” as Measured by Stock Returns

Citations

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Cited by:

  1. Nicholas Dopuch & Chandra Seethamraju & Weihong Xu, 2008. "An empirical assessment of the premium associated with meeting or beating both time-series earnings expectations and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 31(2), pages 147-166, August.
  2. Niamh Brennan & Sidney J. Gray, 2005. "The Impact of Materiality: Accounting's Best Kept Secret," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 1(1), pages 1-30.
  3. Ivanov, Vladimir & Joseph, Kissan & Wintoki, M. Babajide, 2013. "Disentangling the market value of customer satisfaction: Evidence from market reaction to the unanticipated component of ACSI announcements," International Journal of Research in Marketing, Elsevier, vol. 30(2), pages 168-178.
  4. Allison Koester & Russell Lundholm & Mark Soliman, 2016. "Attracting Attention in a Limited Attention World: Exploring the Causes and Consequences of Extreme Positive Earnings Surprises," Management Science, INFORMS, vol. 62(10), pages 2871-2896, October.
  5. Cohen, Lauren & Lou, Dong & Malloy, Christopher, 2020. "Casting conference calls," LSE Research Online Documents on Economics 101136, London School of Economics and Political Science, LSE Library.
  6. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  7. Foong Soon Cheong & Jacob Thomas, 2011. "Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior," Journal of Accounting Research, Wiley Blackwell, vol. 49(2), pages 359-401, May.
  8. Terence Bu†Peow NG & Hun†Tong Tan, 2007. "Effects of Qualitative Factor Salience, Expressed Client Concern, and Qualitative Materiality Thresholds on Auditors' Audit Adjustment Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1171-1192, December.
  9. King, Thomas A., 2018. "How frequently should listed companies report results?," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 176-179.
  10. Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
  11. Hutton, Amy P. & Marcus, Alan J. & Tehranian, Hassan, 2009. "Opaque financial reports, R2, and crash risk," Journal of Financial Economics, Elsevier, vol. 94(1), pages 67-86, October.
  12. Shih, Michael, 2019. "Investor skepticism and the incremental effects of small positive sales surprises," Journal of Economics and Business, Elsevier, vol. 106(C).
  13. Seok, Sang Ik & Cho, Hoon & Ryu, Doojin, 2020. "The information content of funds from operations and net income in real estate investment trusts," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
  14. Assia Elgouacem, 2018. "Essays on investment and saving [Essais sur l’investissement et l’épargne]," SciencePo Working papers tel-03419405, HAL.
  15. Vincent Chen & Samuel Tiras, 2015. "‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 757-784, November.
  16. Andrzej Piosik, 2021. "Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland," Sustainability, MDPI, vol. 13(23), pages 1-16, December.
  17. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2012. "Managerial discretion over initial earnings forecasts “Forthcoming in Pacific-Basin Finance Journalâ€," CARF F-Series CARF-F-369, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo, revised Nov 2022.
  18. Assia Elgouacem & Riccardo Zago, 2020. "Share Buybacks, Monetary Policy and the Cost of Debt," Working papers 773, Banque de France.
  19. Lawrence Brown & Kelly Huang & Arianna Pinello, 2013. "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 723-752, November.
  20. Lin, K.C., 2017. "Quality concerns over managers' quarterly earnings guidance," Advances in accounting, Elsevier, vol. 38(C), pages 113-125.
  21. Hurwitz, Helen, 2017. "The understatement of large negative earnings news in managers’ annual guidance," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 119-133.
  22. Lynn Rees & K. Sivaramakrishnan, 2007. "The Effect of Meeting or Beating Revenue Forecasts on the Association between Quarterly Returns and Earnings Forecast Errors," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 259-290, March.
  23. Menkveld, Albert J. & Yueshen, Bart Zhou & Zhu, Haoxiang, 2017. "Shades of darkness: A pecking order of trading venues," Journal of Financial Economics, Elsevier, vol. 124(3), pages 503-534.
  24. Zhipeng Yan & Yan Zhao & Wei Xu & Lee-Young Cheng, 2012. "Earnings response elasticity and post-earnings-announcement drift," Journal of Asset Management, Palgrave Macmillan, vol. 13(4), pages 287-305, August.
  25. Ann‐Christine Schulz & Margarethe F. Wiersema, 2018. "The impact of earnings expectations on corporate downsizing," Strategic Management Journal, Wiley Blackwell, vol. 39(10), pages 2691-2702, October.
  26. Malthus Timothy Ekpe & Rosemary Obiageri Obasi & Sadiq Rabiu Abdullahi & Umar Aliyu Mustapha & Norfadzilah Rashid, 2020. "Earnings Surprises and Stock Price Reactions of Quoted Companies in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 306-315, July.
  27. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
  28. Aaron Crabtree & John Maher, 2005. "Earnings Predictability, Bond Ratings, and Bond Yields," Review of Quantitative Finance and Accounting, Springer, vol. 25(3), pages 233-253, November.
  29. Assia Elgouacem, 2018. "Essays on investment and saving [Essais sur l’investissement et l’épargne]," SciencePo Working papers Main tel-03419405, HAL.
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