create a website

Effects of Preannouncements on Analyst and Stock Price Reactions to Earnings News. (2005). Miller, Jeffrey.
In: Review of Quantitative Finance and Accounting.
RePEc:kap:rqfnac:v:24:y:2005:i:3:p:251-275.

Full description at Econpapers || Download paper

Cited: 4

Citations received by this document

Cites: 27

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses. (2022). Lim, Youngdeok ; Il, Hyung.
    In: Abacus.
    RePEc:bla:abacus:v:58:y:2022:i:2:p:365-392.

    Full description at Econpapers || Download paper

  2. Corporate tax avoidance and the timeliness of annual earnings announcements. (2014). Kubick, Thomas ; Crabtree, Aaron.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:42:y:2014:i:1:p:51-67.

    Full description at Econpapers || Download paper

  3. Financial Opacity and Firm Performance: The Readability of REIT Annual Reports. (2012). Seiler, Michael ; Dempsey, Stephen ; Luchtenberg, Kimberly ; Harrison, David.
    In: The Journal of Real Estate Finance and Economics.
    RePEc:kap:jrefec:v:45:y:2012:i:2:p:450-470.

    Full description at Econpapers || Download paper

  4. Unintended Effects of Preannouncements on Investor Reactions to Earnings News*. (2006). Miller, Jeffrey S.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:4:p:1073-1103.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Ajinkya, B. B. and M. J. Gift, “Corporate Managers’ Earnings Forecasts and Symmetrical Adjustments of Market Expectations.” Journal of Accounting Research 22(2), 425–444 (1984).
    Paper not yet in RePEc: Add citation now
  2. Baginski, S. P. and J. M. Hassell, “The Market Interpretation of Management Earnings Forecasts as a Predictor of Subsequent Financial Analyst Forecast Revision.” The Accounting Review 65, 175–190 (1990).
    Paper not yet in RePEc: Add citation now
  3. Baginski, S. P., E. J. Conrad, and J. M. Hassell, “The Effects of Management Forecast Precision on Equity Pricing and on the Assessment of Earnings Uncertainty.” The Accounting Review 68, 913–927 (1990).
    Paper not yet in RePEc: Add citation now
  4. Basu, S., “The Conservatism Principle and the Asymmetric Timeliness of Earnings.” Journal of Accounting and Economics 24, 3–37 (1997).

  5. Beaver, W. H., R. Clarke, and W. F. Wright, “The Association Between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors.” Journal of Accounting Research 17(2), 316–339 (1979).

  6. Belsley, D. A., E. Kuh, and R. E. Welsch, Regression Diagnostics. New York: John Wiley and Sons, Inc., 1980.
    Paper not yet in RePEc: Add citation now
  7. Brown, P., G. Foster, and E. Noreen, “Security Analyst Multi-Year Earnings Forecasts and the Capital Markets.” American Accounting Association. Sarasota, FL, 1985.
    Paper not yet in RePEc: Add citation now
  8. Burgstahler, D. and M. Eames, “Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?” Contemporary Accounting Research 20(2), 253–294 (2003).

  9. Das, S. and B. Lev, “Nonlinearity in the Returns-Earnings Relation: Tests of Alternative Specifications and Explanations.” Contemporary Accounting Research 11(1), 353–379 (1994).
    Paper not yet in RePEc: Add citation now
  10. Freeman, R. N. and S. Tse, “A Nonlinear Model of Security Price Responses to Unexpected Earnings.” Journal of Accounting Research 0(2), 185–209 (1992).

  11. Hayn, C., “The Information Content of Losses.” Journal of Accounting and Economics 20, 125–153 (1995).
    Paper not yet in RePEc: Add citation now
  12. Hirst, E., L. Koonce, and J. Miller, “The Joint Effect of Management Credibility and the Form of Their Financial Forecasts on Investor Judgment.” Journal of Accounting Research 37(Supplement), 101–124 (1999).
    Paper not yet in RePEc: Add citation now
  13. Ip, G., “Rise in Profit Guidance Dilutes Positive Surprises.” Wall Street Journal (January 16), 1997.
    Paper not yet in RePEc: Add citation now
  14. King, R. G., G. Pownall, and G. Waymire, “Expectations Adjustment Via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research.” Journal of Accounting Literature 9, 11–144 (1990).
    Paper not yet in RePEc: Add citation now
  15. Libby, R. and H. Tan, “Analysts” Reactions to Warnings of Negative Earnings Surprises.” Journal of Accounting Research 37(2), 415–436 (1999).
    Paper not yet in RePEc: Add citation now
  16. McCafferty, J., “Speaking of Earnings. Why Managing Earnings Expectations Often Doesn’t Work.” CFO, The Magazine for Senior Financial Executives (October 1997).
    Paper not yet in RePEc: Add citation now
  17. McGee, S., “As Stock Market Surges Ahead, “Predictable” Profits are Driving It.” Wall Street Journal (May 5, 1997).
    Paper not yet in RePEc: Add citation now
  18. McNichols, M., “Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns.” Accounting Review 64(1), 1–27 (1989).
    Paper not yet in RePEc: Add citation now
  19. Miller, J. S., “Unintended Effects of Preannouncements on Investor Reactions to Earnings News.” Working Paper, University of Notre Dame, 2004.
    Paper not yet in RePEc: Add citation now
  20. Pownall, G., C. Wasley, and G. Waymire, “The Stock Price Effects of Alternative Types of Management Earnings Forecasts.” Accounting Review 68(4), 896–912 (1993).
    Paper not yet in RePEc: Add citation now
  21. Skinner, D. J., “Why Firms Voluntarily Disclose Bad News.” Journal of Accounting Research 2(1), 38–60 (1994).

  22. Soffer, L. C., S. R. Thiagarajan, and B. R. Walther, “Earnings Preannouncement Strategies.” Review of Accounting Studies 5(1), 5–26 (2000).
    Paper not yet in RePEc: Add citation now
  23. Stone, A., “Bad Quarter? Don’t Keep Shareholders Guessing.” Business Week 120 (April 6, 1998).
    Paper not yet in RePEc: Add citation now
  24. Tan, H., R. Libby, and J. E. Hunton, “Analysts’ Reactions to Earnings Preannouncement Strategies.” Journal of Accounting Research 40(1), 223–246 (2002).
    Paper not yet in RePEc: Add citation now
  25. Tasker, S. C., “Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure.” Review of Accounting Studies 3, 137–167 (1998).
    Paper not yet in RePEc: Add citation now
  26. Trueman, B., “Why Do Managers Voluntarily Release Earnings Forecasts?” Journal of Accounting and Economics 8, 53–71 (1986).

  27. Williams, P. A., “The Relation Between a Prior Earnings Forecast by Management and Analyst Response to a Current Management Forecast.” The Accounting Review 71(1), 103–113 (1996).
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Financial Performance Adjustment in English Local Governments. (2016). Arcas, Maria Jose ; Marti, Caridad .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:26:y:2016:i:2:p:141-152.

    Full description at Econpapers || Download paper

  2. Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation. (2015). Iatridis, George Emmanuel ; Persakis, Anthony .
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:38:y:2015:i:c:p:3-24.

    Full description at Econpapers || Download paper

  3. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

    Full description at Econpapers || Download paper

  4. The Impact of Recession on the Value-relevance of Accounting Information. (2015). Velury, Uma ; Leece, Ryan D ; Kane, Gregory D ; Richardson, Frederick M.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:25:y:2015:i:2:p:185-191.

    Full description at Econpapers || Download paper

  5. The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies. (2014). Kabir, Humayun M. ; Laswad, Fawzi.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:3:p:262-275.

    Full description at Econpapers || Download paper

  6. Comprehending Comprehensive Income. (2014). Russell, Mark ; Hodgson, Allan.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:2:p:100-110.

    Full description at Econpapers || Download paper

  7. Brazil’s adoption of IFRS: fertile ground for examining earnings management. (2013). Tiras, Samuel L. ; Cavalier-Rosa, Gina .
    In: Brazilian Business Review.
    RePEc:bbz:fcpbbr:v:10:y:2013:i:4:p:133-146.

    Full description at Econpapers || Download paper

  8. Accounting conservatism, ultimate ownership and investment efficiency. (2012). Wang, Xia ; Xu, Xiaodong ; Han, Nina.
    In: China Finance Review International.
    RePEc:eme:cfripp:v:2:y:2012:i:1:p:53-77.

    Full description at Econpapers || Download paper

  9. The options market response to accounting earnings announcements. (2012). Corrado, Charles ; Chen, Yangyang ; Truong, Cameron.
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:22:y:2012:i:3:p:423-450.

    Full description at Econpapers || Download paper

  10. Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity. (2012). Iatridis, George Emmanuel.
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:13:y:2012:i:2:p:101-117.

    Full description at Econpapers || Download paper

  11. Measures of the Timeliness of Earnings. (2011). Brown, Philip ; Dobbie, Glen W. ; Jackson, Andrew B..
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:21:y:2011:i:3:p:222-234.

    Full description at Econpapers || Download paper

  12. Stock Market Information and REIT Earnings Management. (2010). Ambrose, Brent ; Bian, Xun.
    In: Journal of Real Estate Research.
    RePEc:jre:issued:v:32:n:1:2010:p:101-138.

    Full description at Econpapers || Download paper

  13. NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE. (2010). Feleag, Liliana ; Dragomir, Voicu D..
    In: Post-Print.
    RePEc:hal:journl:hal-00481581.

    Full description at Econpapers || Download paper

  14. A Note on the Time Series Measure of Conservatism. (2010). Westermann, Frank ; Brauer, Sebastian.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2968.

    Full description at Econpapers || Download paper

  15. The transition to IFRS: disclosures by Portuguese listed companies. (2008). Viana, Rui ; Lopes, Patricia.
    In: FEP Working Papers.
    RePEc:por:fepwps:285.

    Full description at Econpapers || Download paper

  16. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors. (2008). Katz, Sharon .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14085.

    Full description at Econpapers || Download paper

  17. Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. (2008). Parsons, Linda ; Krishnan, Gopal.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:78:y:2008:i:1:p:65-76.

    Full description at Econpapers || Download paper

  18. Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?. (2008). Gassen, Joachim.
    In: SFB 649 Discussion Papers.
    RePEc:hum:wpaper:sfb649dp2008-028.

    Full description at Econpapers || Download paper

  19. ANALYSE DE LEFFET DES IMPOTS DIFFERES SUR LE CONTENU INFORMATIONNEL DU RESULTAT : CAS DES FIRMES UTILISANT LES NORMES INTERNATIONALES ET LES NORMES AMERICAINES. (2008). Trabelsi, Nadia Sbei ; Olivero, Bernard.
    In: Post-Print.
    RePEc:hal:journl:halshs-00525821.

    Full description at Econpapers || Download paper

  20. COMPREHENSIVE INCOME IN EUROPE: VALUATION, PREDICTION AND CONSERVATIVE ISSUES.. (2008). Goncharov, Igor ; Hodgson, Allan.
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2008:i:10:p:1.

    Full description at Econpapers || Download paper

  21. Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung. (2007). Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:28.

    Full description at Econpapers || Download paper

  22. Forecasting Profitability, Earnings, and Corporate Taxes: Evidence from UK Companies. (2007). Ahmed, Saeed.
    In: SBP Working Paper Series.
    RePEc:sbp:wpaper:16.

    Full description at Econpapers || Download paper

  23. Earnings Management to Avoid Losses: a cost of debt explanation. (2007). Pope, Peter F. ; Jose A. C. Moreira, .
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0704.

    Full description at Econpapers || Download paper

  24. Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?. (2007). Pope, Peter F. ; Jose A. C. Moreira, .
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0703.

    Full description at Econpapers || Download paper

  25. Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items. (2007). Srinivasan, Suraj ; RIEDL, EDWARD J..
    In: Harvard Business School Working Papers.
    RePEc:hbs:wpaper:09-031.

    Full description at Econpapers || Download paper

  26. CHOIX DOPTIONS COMPTABLES LORS DE LA TRANSITION AUX NORMES IAS/IFRS. (2007). Demaria, Samira ; Dufour, Dominique.
    In: Post-Print.
    RePEc:hal:journl:halshs-00543071.

    Full description at Econpapers || Download paper

  27. First time adoption of IFRS, Fair value option, conservatism: Evidences from French listed companies. (2007). Demaria, Samira ; Dufour, Dominique.
    In: Post-Print.
    RePEc:hal:journl:halshs-00266189.

    Full description at Econpapers || Download paper

  28. Les choix doptions comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?. (2007). Demaria, Samira ; Dufour, Dominique.
    In: Post-Print.
    RePEc:hal:journl:halshs-00266104.

    Full description at Econpapers || Download paper

  29. The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis). (2006). Narayanan, Supreena.
    In: MPRA Paper.
    RePEc:pra:mprapa:4431.

    Full description at Econpapers || Download paper

  30. Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models. (2006). Pope, Peter F. ; Moreira, Jose Antonio.
    In: CEF.UP Working Papers.
    RePEc:por:cetedp:0604.

    Full description at Econpapers || Download paper

  31. In Search of Distress Risk. (2006). Hilscher, Jens ; Campbell, John ; Szilagyi, Jan .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12362.

    Full description at Econpapers || Download paper

  32. Typologie des déterminants comptables de la valeur : Apports de lapproche économique de linformation dans la mesure de la valeur. (2006). Sellami, Mohamed.
    In: Post-Print.
    RePEc:hal:journl:halshs-00558252.

    Full description at Econpapers || Download paper

  33. Conservatism, Growth, and Return on Investment. (2006). Reichelstein, Stefan J. ; Soliman, Mark T. ; Rajan, Madhav .
    In: Research Papers.
    RePEc:ecl:stabus:1956.

    Full description at Econpapers || Download paper

  34. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena.
    In: Finance.
    RePEc:wpa:wuwpfi:0506011.

    Full description at Econpapers || Download paper

  35. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena ; Rosencratz, Niklas ; Sward, Maria.
    In: Finance.
    RePEc:wpa:wuwpfi:0506005.

    Full description at Econpapers || Download paper

  36. The Role of Accounting Conservatism in a well-functioning Corporate Governance System. (2005). Narayanan, Supreena ; Burkart, Mike.
    In: MPRA Paper.
    RePEc:pra:mprapa:4458.

    Full description at Econpapers || Download paper

  37. What Determines the Variability of Accounting Accruals?. (2005). Gu, Zhaoyang ; Rosett, Joshua ; Lee, Chi-Wen .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:24:y:2005:i:3:p:313-334.

    Full description at Econpapers || Download paper

  38. Effects of Preannouncements on Analyst and Stock Price Reactions to Earnings News. (2005). Miller, Jeffrey.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:24:y:2005:i:3:p:251-275.

    Full description at Econpapers || Download paper

  39. The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003. (2005). Sættem, Frode ; Gjerde, Øystein ; Knivsfl, Kjell Henry ; Sattem, Frode.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2005_023.

    Full description at Econpapers || Download paper

  40. Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?. (2005). Wilson, Wendy ; Lang, Mark ; Raedy, Jana Smith.
    In: Working Papers.
    RePEc:ecl:upafin:05-3.

    Full description at Econpapers || Download paper

  41. Venture Capital, Private Equity and Earnings Quality. (2004). Manigart, Sophie ; Beuselinck, Christof ; Deloof, M..
    In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium.
    RePEc:rug:rugwps:04/221.

    Full description at Econpapers || Download paper

  42. LA COMPARABILIDAD DE LA INFORMACIÓN CONTABLE EN EUROPA: EFECTOS DE LA MANIPULACIÓN CONTABLE SOBRE EL NIVEL DE CONSERVADURISMO. (2004). Gisbert, Ana ; Garcia Osma, Beatriz ; Juan M. Garcia Lara, ; Mora, Araceli.
    In: Working Papers. Serie EC.
    RePEc:ivi:wpasec:2004-14.

    Full description at Econpapers || Download paper

  43. Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité. (2004). Dumontier, Pascal.
    In: Revue Finance Contrôle Stratégie.
    RePEc:dij:revfcs:v:7:y:2004:i:q2:p:11-32.

    Full description at Econpapers || Download paper

  44. Reporting Conservatism, Loss Reversals, and Earnings-based Valuation. (2003). Joos, Peter R. ; Plesko, George A..
    In: Working papers.
    RePEc:mit:sloanp:1855.

    Full description at Econpapers || Download paper

  45. International differences in R&D disclosure practices : evidence in a French and Canadian context. (2003). Stolowy, Hervé ; ding, yuan ; Herve, Stolowy ; Gary, ENTWISTLE ; Yuan, Ding.
    In: HEC Research Papers Series.
    RePEc:ebg:heccah:0783.

    Full description at Econpapers || Download paper

  46. Accounting and capital markets: a survey of the European evidence. (2002). Dumontier, Pascal ; Raffournier, Bernard.
    In: European Accounting Review.
    RePEc:taf:euract:v:11:y:2002:i:1:p:119-151.

    Full description at Econpapers || Download paper

  47. Determinants of the Informativeness of Analyst Research. (2002). KOTHARI, S. P. ; Frankel, Richard M. ; Weber, Joseph.
    In: Working papers.
    RePEc:mit:sloanp:705.

    Full description at Econpapers || Download paper

  48. Valuation implications of capital structure: a contextual approach. (2001). Bego, .
    In: European Accounting Review.
    RePEc:taf:euract:v:10:y:2001:i:2:p:291-314.

    Full description at Econpapers || Download paper

  49. The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic. (2001). Jindrichovska, Irena.
    In: European Accounting Review.
    RePEc:taf:euract:v:10:y:2001:i:1:p:107-131.

    Full description at Econpapers || Download paper

  50. Oscillate Wildly: asymmetries and persistence in company-level profitability. (2001). .
    In: Bank of England working papers.
    RePEc:boe:boeewp:128.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 17:26:46 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.