Who trades on pro forma earnings information?
Article Abstract:
Intraday transactions around 5,736 earnings announcements with pro forma disclosures from 1998 to 2003 are examined. Market reaction to these announcements is attributable to smaller, less sophisticated investors, while more sophisticated ones do not trade based on these information.
Publisher: American Accounting Association
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
Reporting & Disclosure, Behavior, Influence, Investors, Disclosure (Securities law), Financial statements, Report
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
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Introducing the first management control systems: evidence from the retail sector
Article Abstract:
The benefits of different types of management control systems, such as basic, risk and revenue management control systems, are presented.
Publisher: American Accounting Association
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
Retail Trade, Management dynamics, Methods, Management, Retail industry, Company business management, Business performance management
Publication Name: Accounting Review
Subject: Business, general
ISSN: 0001-4826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States
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