Work

The Impact of Annual Earnings Announcements on Convergence of Beliefs.

Year: 1992

Type: article

Abstract: Examines the influence of annual earnings announcements on financial forecasts. Convergence of beliefs; Earnings surprise; Suggestion that annual earnings announcement should increase the convergence of analysts' forecasts of future earnings.

Source: The Accounting Review

DOI: 10.2308/tar-9605216061

Authors: Lawrence D. Brown, Jerry C.Y. Han

Institutions: Temple University, University at Buffalo, State University of New York

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2269423323

FWCI:

Cites: 12

Cited by: 75

Related to: 10