Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Orie E. Barron"'
Publikováno v:
Journal of Risk and Financial Management
Volume 14
Issue 5
Journal of Risk and Financial Management, Vol 14, Iss 230, p 230 (2021)
Volume 14
Issue 5
Journal of Risk and Financial Management, Vol 14, Iss 230, p 230 (2021)
In this study, we study information processing by financial professionals benchmarked with non-professionals and how correlation among individual forecasts explains the group level forecast performance. In an experiment in which participants make pri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d91106af3ea9882df528948973fe0fd0
Publikováno v:
SSRN Electronic Journal.
Researchers in accounting have recently provided evidence of a striking increase in the usefulness of earnings announcements based on stock market price and volume reactions (Beaver et al., 2018; Barron et al., 2018). Price reactions, however, are un
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b967dd00ed23070b662b39bdccae0a67
https://doi.org/10.2139/ssrn.3841772
https://doi.org/10.2139/ssrn.3841772
This paper examines how the nature of the information possessed by individual analysts influences managers’ decisions to issue forecasts and the consequences of those decisions. Our analytical model yields the prediction that managers prefer to iss
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b259b2dd8b3383721128def9c5e8300f
https://doi.org/10.1142/9789811202391_0002
https://doi.org/10.1142/9789811202391_0002
Publikováno v:
Contemporary Accounting Research. 35:1651-1674
The increase in investor diversity over the last 35-40 years (ICI 2014) prompted us to revisit trading volume reactions to earnings announcements and how these reactions vary with firm size. This increase in investor diversity would likely lead to an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac25216a516ea0e1c8ae711a9be03ed5
https://doi.org/10.1111/1911-3846.12371
https://doi.org/10.1111/1911-3846.12371
Publikováno v:
Contemporary Accounting Research. 34:343-373
This study examines how financial disclosures with earnings announcements affect sell-side analysts’ information about future earnings, focusing on disclosures of financial statements and management earnings forecasts. We find that disclosures of b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::738d55ac717b187765446c60b708534e
https://doi.org/10.1111/1911-3846.12275
https://doi.org/10.1111/1911-3846.12275
Publikováno v:
Journal of Accounting and Public Policy. 35:395-416
This study examines the effect of the adoption of Statement of Financial Accounting Standards No. 157 Fair Value Measurements (hereafter FAS 157) on analysts’ information environment. A major controversy surrounding FAS 157 disclosures is whether L
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0a44f992820a4819ab22d765b273c6e1
https://doi.org/10.1016/j.jaccpubpol.2016.04.001
https://doi.org/10.1016/j.jaccpubpol.2016.04.001
Autor:
Hong Qu, Orie E. Barron
Publikováno v:
The Accounting Review. 89:1269-1297
This paper examines the ex ante effects of public information quality on market prices and how such effects vary with information asymmetry among traders in a two-period experimental market. We vary public information quality by changing its precisio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ca0655f67b43699ce2361040fbf03368
https://doi.org/10.2308/accr-50715
https://doi.org/10.2308/accr-50715
Publikováno v:
Journal of Business Finance & Accounting. 40:719-739
In this study, we show that on average relatively pessimistic analysts tend to reveal their earnings forecasts later than other analysts. Further, we find this forecast timing effect explains a substantial proportion of the well-known decrease in con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a8c92b820e1fcbe79e9cf5b392330cb
https://doi.org/10.1111/jbfa.12031
https://doi.org/10.1111/jbfa.12031
Publikováno v:
Contemporary Accounting Research. 28:431-471
This paper reviews, synthesizes, and critiques the capital market literature examining trading volume around earnings announcements and other financial reports. Our purposes are to assess what we have learned from examining trading volume around thes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d01ae44b6dcce2768ddca7a3318f846d
https://doi.org/10.1111/j.1911-3846.2010.01061.x
https://doi.org/10.1111/j.1911-3846.2010.01061.x
Publikováno v:
Contemporary Accounting Research. 26:329-357
Prior research reports seemingly conflicting evidence and interpretations concerning the relation between dispersion in analysts' earnings forecasts and stock returns. Diether et al. (2002) and Johnson (2004) find a negative relation between levels o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aac0d0677ce26a6c478112f11707d4a7
https://doi.org/10.1506/car.26.2.1
https://doi.org/10.1506/car.26.2.1