MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01775nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231121133131.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231121b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Son, Myungsoo |
| Relator term |
author |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Earnings announcement timing and analyst following |
| Statement of responsibility, etc. |
by Myungsoo Son and Aaron D. Crabtree |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Thousand Okas, CA: |
| Name of producer, publisher, distributor, manufacturer |
Sage Publications; |
| Date of production, publication, distribution, manufacture, or copyright notice |
2011. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
The Vincent C. Ross Institute of Accounting Research |
| Volume/sequential designation |
Volume , number , |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Using a large sample of firms in the post–Regulation Fair Disclosure (Reg FD) era, we examine the cross-sectional association between earnings announcement timing and analyst following that precedes it—that is, potential competing information. We fail to find a positive association between earnings announcement delay and preceding analyst following, as would be expected if the two were substitutes. Our findings of a negative association suggest that firms with large analyst following tend to announce annual earnings earlier than others. Furthermore, when we investigate the tendency of analysts to follow firms, a negative association exists in the regression of analyst following on prior earnings announcement delay, suggesting that analysts are more likely to follow firms that report earnings early. Collectively, managers’ earnings announcement timing and analyst following are not a substitutive relation, but rather a complementary one. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Earnings announcement delay |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Analyst following |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Crabtree, Aaron D. |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1177/0148558X11401223 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |