Work

Earnings conference calls and annual reports, similar or different information?

Year: 2024

Type: article

Abstract: Nearly half of the questions raised in the Q&A part of earnings conference calls is related to topics which are not discussed in the presentation part. The difference between the Q&A and the annual report is even larger. The majority of topics in the Q&A is not raised in the annual report. Interviews with investor relation officers indicate that they consider the conference calls and annual reports as information channels with a different purpose, where conference calls are meant to inform the markets about the progress in executing the strategy and to reinforce key messages.

Source: Maandblad Voor Accountancy en Bedrijfseconomie

DOI: 10.5117/mab.98.136140

Authors: Kurmanbek Meirkulov, Nicole Pavlides, Maarten Pronk, Erik Roelofsen

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4404758133

FWCI: 1.011

Cites: 20

Cited by: 1

Related to: 10