This study investigates whether firms that expect increases in earnings resulting from sudden
product price increases use accounting accruals to reduce earnings and, thus, political …

The effect that voluntarily disclosed managers' earnings forecasts have on the security prices
of the announcing firms and other firms in the same industry is examined. The results are …

This paper provides evidence on the association between unexpected quarterly earnings
information and the contemporaneous stock price behavior of announcing and …

… Brown Jerry CY Han State University of New York at Buffalo … Jerry Han acknowledges
the financial support of the Price Waterhouse fellowship program at SUNY-Buffalo. …

This paper extends previous research, particularly Bernard and Thomas [1989; 1990], which
has concluded that stock prices do not fully reflect the implications of current earnings for …

Managers' earnings forecasts are associated with statistically signifi-cant stock price
reactions. While nearly half of all earnings forecasts are released with revenue forecasts, the …

This study examines earnings timeliness and its effect on earnings information transfers.
Empirical analyses focus on a sample of approximately fifteen hundred earnings reports and …

This paper reports the results of special tests using radiolabeled benomyl [methyl l-(butylcar-bamoyl)-2-benzimidazolecarbamate]
and methyl 2-benzimidazolecarbamate (MBC). …

Oxamyl was stable in water at pH 5 or lower, but hydrolyzed rapidly to theoximino compound
(I) at pH 9. Ultraviolet light accelerated hydrolysis and caused the formation of the syn-anti …

Prior evidence shows small firms experience greater stock price revaluations to earnings
reports than do large firms. This finding is attributed to different levels of predisclosure …