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An earnings prediction approach to examining intercompany information transfers

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Cited by:

  1. Kathleen M. Kahle & Ralph A. Walkling, "undated". "The Impact of Industry Classifications on Financial Research," Research in Financial Economics 9607, Ohio State University.
  2. Bin Wang & Wonseok Choi & Ibrahim Siraj, 2018. "Local investor attention and post-earnings announcement drift," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 219-252, July.
  3. Jinhwan Kim & Rodrigo S. Verdi & Benjamin P. Yost, 2020. "Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As," Journal of Accounting Research, Wiley Blackwell, vol. 58(5), pages 1249-1297, December.
  4. Dimmock, Stephen G. & Feng, Fan & Zhang, Huai, 2023. "Mutual funds' capital gains lock-in and earnings management," Journal of Corporate Finance, Elsevier, vol. 80(C).
  5. Hu, Haoshen & Kaspereit, Thomas & Prokop, Jörg, 2016. "The information content of issuer rating changes: Evidence for the G7 stock markets," International Review of Financial Analysis, Elsevier, vol. 47(C), pages 99-108.
  6. Asthana, Sharad C. & Mishra, Birendra K., 2001. "The differential information hypothesis, firm size, and earnings information transfer: An empirical investigation," Journal of Business Research, Elsevier, vol. 53(1), pages 37-47, July.
  7. Dong, Yashu & Young, Danqing, 2021. "Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  8. Andrew Hertzberg, 2018. "A Theory of Disclosure in Speculative Markets," Management Science, INFORMS, vol. 64(12), pages 5787-5806, December.
  9. Callao, Susana & Jarne, José I. & Wroblewski, David, 2020. "Do the burst of financial crisis and European Union membership impact Earnings Management. Evidence from emerging Eastern European countries," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 25(4), pages 608-647.
  10. Jain, Archana & Jain, Chinmay & Khanapure, Revansiddha Basavaraj, 2020. "Pre-earnings announcement returns and momentum," Economics Letters, Elsevier, vol. 196(C).
  11. Zhu, Hui, 2014. "Implications of limited investor attention to customer–supplier information transfers," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(3), pages 405-416.
  12. Han, Jerry C. Y. & Wild, John J., 2000. "Predisclosure Information, Firm Capitalization, and Earnings Information Transfers," Journal of Business Research, Elsevier, vol. 49(3), pages 273-288, September.
  13. Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert, 2020. "Intra-industry information transfer effects of leading firms’ earnings narratives," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 29-49, January.
  14. Francois Brochet & Kalin Kolev & Alina Lerman, 2018. "Information transfer and conference calls," Review of Accounting Studies, Springer, vol. 23(3), pages 907-957, September.
  15. Cox, Raymond A.K. & Dayanandan, Ajit & Donker, Han, 2016. "The Ricochet Effect of Bad News," The International Journal of Accounting, Elsevier, vol. 51(3), pages 385-401.
  16. Ayers, Benjamin & Freeman, Robert N., 1997. "Market assessment of industry and firm earnings information," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 205-218, December.
  17. Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 385-420, May.
  18. Aman, Hiroyuki, 2011. "Firm-specific volatility of stock returns, the credibility of management forecasts, and media coverage: Evidence from Japanese firms," Japan and the World Economy, Elsevier, vol. 23(1), pages 28-39, January.
  19. Jeffrey T. Doyle & Matthew J. Magilke, 2013. "Decision Usefulness and Accelerated Filing Deadlines," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 549-581, June.
  20. Jayanthi Krishnan & Eric Press, 2003. "The North American Industry Classification System and Its Implications for Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 685-717, December.
  21. Qiu, Jiayue & Wu, Hai & Zhang, Lijuan, 2021. "In name only: Information spillovers among Chinese firms with similar stock names during earnings announcements," Journal of Corporate Finance, Elsevier, vol. 69(C).
  22. Yan Zeng & Josie McLaren, 2015. "The impact of large public sales of Government assets: empirical evidence from the Chinese stock markets on a gradual and offer-to-get approach," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 137-173, July.
  23. Bolton, Brian & Lian, Qin & Rupley, Kathleen & Zhao, Jing, 2016. "Industry contagion effects of internal control material weakness disclosures," Advances in accounting, Elsevier, vol. 34(C), pages 27-40.
  24. Alex Dontoh & Fayez A. Elayan & Joshua Ronen & Tavy Ronen, 2021. "Unfair “Fair Value” in Illiquid Markets: Information Spillover Effects in Times of Crisis," Management Science, INFORMS, vol. 67(8), pages 5163-5193, August.
  25. Rebecca N. Hann & Heedong Kim & Yue Zheng, 2019. "Intra-industry information transfers: evidence from changes in implied volatility around earnings announcements," Review of Accounting Studies, Springer, vol. 24(3), pages 927-971, September.
  26. Desir, Rosemond & Seavey, Scott E. & Thevenot, Maya, 2024. "Information transfer of CEO turnover: Evidence from firm-CEO mismatch," Journal of Corporate Finance, Elsevier, vol. 84(C).
  27. Qi Ge & Ting Li, 2022. "Corporate social responsibility and shareholder wealth: New insights from information spillovers," The Financial Review, Eastern Finance Association, vol. 57(1), pages 179-203, February.
  28. Hsiu-Lang Chen, 2018. "Information diffusion of upstream and downstream industry-wide earnings surprises and its implications," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 751-784, October.
  29. Ormazabal, Gaizka & Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N., 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
  30. Paulo Alves & Peter Pope & Steven Young, 2009. "Cross‐border information transfers: Evidence from profit warnings issued by European firms," Accounting and Business Research, Taylor & Francis Journals, vol. 39(5), pages 449-472.
  31. John Eshleman & Peng Guo, 2014. "The market’s use of supplier earnings information to value customers," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 405-422, August.
  32. Jacob Thomas & Frank Zhang, 2008. "Overreaction to Intra‐industry Information Transfers?," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 909-940, September.
  33. Chung, Dennis Y. & Hrazdil, Karel & Trottier, Kim, 2015. "On the efficiency of intra-industry information transfers: The dilution of the overreaction anomaly," Journal of Banking & Finance, Elsevier, vol. 60(C), pages 153-167.
  34. Clare Wang, 2014. "Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer," Journal of Accounting Research, Wiley Blackwell, vol. 52(4), pages 955-992, September.
  35. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
  36. R. C. Graham & C. E. Lefanowicz, 1997. "Parent and Subsidiary Earnings Announcements and Parent and Subsidiary Valuation," Accounting and Business Research, Taylor & Francis Journals, vol. 28(1), pages 3-17, July.
  37. Richard A. Schneible Jr & Neil Fargher, 2016. "Information transfer and firm-level strategy," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 1119-1148, December.
  38. Baker, H. Kent & Ni, Yang & Saadi, Samir & Zhu, Hui, 2019. "Competitive earnings news and post-earnings announcement drift," International Review of Financial Analysis, Elsevier, vol. 63(C), pages 331-343.
  39. Iuliia Brushko & Stephen P. Ferris & Jan Hanousek & Jiri Tresl, 2020. "Intra-Industry Transfer of Information Inferred From Trading Volume," CERGE-EI Working Papers wp663, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  40. Jorge Brusa & Pu Liu & Craig Schulman, 2003. "The Weekend and ‘Reverse’ Weekend Effects: An Analysis by Month of the Year, Week of the Month, and Industry," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(5‐6), pages 863-890, June.
  41. Bloomfield, Matthew J. & Heinle, Mirko & Timmermans, Oscar, 2024. "Relative performance evaluation and strategic peer-harming disclosures," LSE Research Online Documents on Economics 122509, London School of Economics and Political Science, LSE Library.
  42. Mudalige, Priyantha & Duong, Huu Nhan & Kalev, Petko S. & Gupta, Kartick, 2020. "Who trades in competing firms around earnings announcements," Pacific-Basin Finance Journal, Elsevier, vol. 59(C).
  43. Aigbe Akhigbe & Jeff Madura & Ann Marie Whyte, 1997. "Intra-Industry Effects Of Bond Rating Adjustments," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 20(4), pages 545-561, December.
  44. Eti Einhorn & Nisan Langberg & Tsahi Versano, 2018. "Cross‐Firm Real Earnings Management," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 883-911, June.
  45. Liu, Beibei & Tan, Keqi & Wong, Sonia M.L. & Yip, Rita W.Y., 2022. "Intra-industry information transfer in emerging markets: Evidence from China," Journal of Banking & Finance, Elsevier, vol. 140(C).
  46. Christensen, Dane M. & Jin, Hengda & Lee, Joshua A. & Sridharan, Suhas A. & Wellman, Laura A., 2023. "Corporate political activism and information transfers," Working Papers 334, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  47. Linda H. Chen & Wei Huang & George J. Jiang & Kevin X. Zhu, 2022. "Why do investors discount earnings announced late?," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 977-1014, April.
  48. Jonathan Ross & David Ziebart & Anthony Meder, 2019. "A new measure of firm-group accounting closeness," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1137-1161, May.
  49. Juan Manuel García Lara & Beatriz García Osma & Belén Gill de Albornoz Noguer, 2006. "Effects of database choice on international accounting research," Abacus, Accounting Foundation, University of Sydney, vol. 42(3‐4), pages 426-454, September.
  50. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
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