FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2956733685> ?p ?o ?g. }

• W2956733685 abstract "Abstract Prior research suggests that investors see a small positive earnings surprise as a warning sign indicating a higher chance of creative accounting. This study finds that investors see a small positive sales surprise as another warning sign of manipulation. I compare the coefficient in the regression of abnormal stock returns on sales surprise (while controlling for earnings surprise) across subsamples of firms. The coefficient is lower for firms with small positive sales surprises than firms with sales surprises in any other range. I also find that while a positive sales surprise is generally regarded as good news, a small positive sales surprise has no significant effect on abnormal stock returns among firms reporting a small positive earnings surprise. I also find that investor skepticism toward small positive sales surprises is rational. Small positive sales surprises are more likely to reverse in the future than sales surprises in any other range. Moreover, analysts react to small positive sales surprises in a way that suggests they also expect these sales surprises to be less sustainable in the future." @default.
• W2956733685 created "2019-07-23" @default.
• W2956733685 creator A5017113611 @default.
• W2956733685 date "2019-11-01" @default.
• W2956733685 modified "2023-09-27" @default.
• W2956733685 title "Investor skepticism and the incremental effects of small positive sales surprises" @default.
• W2956733685 cites W125124999 @default.
• W2956733685 cites W1984702571 @default.
• W2956733685 cites W2022182462 @default.
• W2956733685 cites W2027064974 @default.
• W2956733685 cites W2046665996 @default.
• W2956733685 cites W2064948352 @default.
• W2956733685 cites W2065706705 @default.
• W2956733685 cites W2067171170 @default.
• W2956733685 cites W2067294622 @default.
• W2956733685 cites W2069128182 @default.
• W2956733685 cites W2073064823 @default.
• W2956733685 cites W2081432842 @default.
• W2956733685 cites W2089440099 @default.
• W2956733685 cites W2089642230 @default.
• W2956733685 cites W2096815396 @default.
• W2956733685 cites W2103293455 @default.
• W2956733685 cites W2120852739 @default.
• W2956733685 cites W2128127523 @default.
• W2956733685 cites W2133572338 @default.
• W2956733685 cites W2161531238 @default.
• W2956733685 cites W2169013291 @default.
• W2956733685 cites W2315939576 @default.
• W2956733685 cites W2334022528 @default.
• W2956733685 cites W3023181463 @default.
• W2956733685 cites W3121192762 @default.
• W2956733685 cites W3121476230 @default.
• W2956733685 cites W3122393630 @default.
• W2956733685 cites W3122914765 @default.
• W2956733685 cites W3123176543 @default.
• W2956733685 cites W3124028559 @default.
• W2956733685 cites W3124073814 @default.
• W2956733685 cites W3124480908 @default.
• W2956733685 cites W3124572799 @default.
• W2956733685 cites W3125111241 @default.
• W2956733685 cites W3125388807 @default.
• W2956733685 cites W3125438718 @default.
• W2956733685 cites W3125504280 @default.
• W2956733685 cites W3125511128 @default.
• W2956733685 cites W3125558500 @default.
• W2956733685 cites W3125721493 @default.
• W2956733685 cites W3125788531 @default.
• W2956733685 cites W3125846706 @default.
• W2956733685 cites W3125880770 @default.
• W2956733685 doi "https://doi.org/10.1016/j.jeconbus.2019.105847" @default.
• W2956733685 hasPublicationYear "2019" @default.
• W2956733685 type Work @default.
• W2956733685 sameAs 2956733685 @default.
• W2956733685 citedByCount "0" @default.
• W2956733685 crossrefType "journal-article" @default.
• W2956733685 hasAuthorship W2956733685A5017113611 @default.
• W2956733685 hasConcept C10138342 @default.
• W2956733685 hasConcept C106159729 @default.
• W2956733685 hasConcept C111472728 @default.
• W2956733685 hasConcept C121955636 @default.
• W2956733685 hasConcept C127413603 @default.
• W2956733685 hasConcept C138885662 @default.
• W2956733685 hasConcept C144133560 @default.
• W2956733685 hasConcept C147808555 @default.
• W2956733685 hasConcept C15744967 @default.
• W2956733685 hasConcept C162324750 @default.
• W2956733685 hasConcept C163867264 @default.
• W2956733685 hasConcept C18296254 @default.
• W2956733685 hasConcept C204036174 @default.
• W2956733685 hasConcept C206217203 @default.
• W2956733685 hasConcept C2778357720 @default.
• W2956733685 hasConcept C2780343955 @default.
• W2956733685 hasConcept C2780592571 @default.
• W2956733685 hasConcept C2781426361 @default.
• W2956733685 hasConcept C556758197 @default.
• W2956733685 hasConcept C77805123 @default.
• W2956733685 hasConcept C78519656 @default.
• W2956733685 hasConceptScore W2956733685C10138342 @default.
• W2956733685 hasConceptScore W2956733685C106159729 @default.
• W2956733685 hasConceptScore W2956733685C111472728 @default.
• W2956733685 hasConceptScore W2956733685C121955636 @default.
• W2956733685 hasConceptScore W2956733685C127413603 @default.
• W2956733685 hasConceptScore W2956733685C138885662 @default.
• W2956733685 hasConceptScore W2956733685C144133560 @default.
• W2956733685 hasConceptScore W2956733685C147808555 @default.
• W2956733685 hasConceptScore W2956733685C15744967 @default.
• W2956733685 hasConceptScore W2956733685C162324750 @default.
• W2956733685 hasConceptScore W2956733685C163867264 @default.
• W2956733685 hasConceptScore W2956733685C18296254 @default.
• W2956733685 hasConceptScore W2956733685C204036174 @default.
• W2956733685 hasConceptScore W2956733685C206217203 @default.
• W2956733685 hasConceptScore W2956733685C2778357720 @default.
• W2956733685 hasConceptScore W2956733685C2780343955 @default.
• W2956733685 hasConceptScore W2956733685C2780592571 @default.
• W2956733685 hasConceptScore W2956733685C2781426361 @default.
• W2956733685 hasConceptScore W2956733685C556758197 @default.
• W2956733685 hasConceptScore W2956733685C77805123 @default.
• W2956733685 hasConceptScore W2956733685C78519656 @default.
• W2956733685 hasLocation W29567336851 @default.
• W2956733685 hasOpenAccess W2956733685 @default.

• next