The Timing of Corporate Earnings Announcements

Beginning  with Patell and Wolfson (1982), several papers have documented that earnings announcements made on weeks’ last day tend to contain worse earnings news than those made at other week days. One hypothesis is that opportunistic managers release earnings at times of decreased media attention t...

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Autores principales: Mohammad Hossein Ghaemi, Hassan Jahanfar, Faramarz Rezaei
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2013
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Acceso en línea:https://doaj.org/article/f41b2c33794740268bc0848c0a5cfa20
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