FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4385494844> ?p ?o ?g. }

• W4385494844 endingPage "813" @default.
• W4385494844 startingPage "795" @default.
• W4385494844 abstract "Abstract Research Question/Issue This study shows how investors assessed the informativeness of earnings announcements during the Covid‐19 pandemic. Prior studies suggest that earnings announcements are more likely to provide value to investors during periods of heightened uncertainty. However, the massive regulatory intervention that took place during the pandemic is likely to have led investors to seek alternative sources of information and to have reduced their reliance on earnings to price stocks. Moreover, the uncertainty brought by Covid‐19 directly challenged firms' value drivers and business models, potentially inhibiting the ability to map earnings onto stock prices. Research Findings/Insights The empirical findings show that earnings announcements lost part of their information content during the Covid‐19 crisis. Cross‐sectional tests document that geographic dispersion of operations and the degree of institutional ownership significantly affected the relationship under study. We also find that the loss of earnings announcements' informativeness was driven by exposure to the pandemic. Theoretical/Academic Implications The recent accounting literature investigates the role of accounting information in supporting public policy during systemic crises. Our results highlight the firm‐specific attributes that affect investors' perceptions of the informativeness of earnings announcements by showing how geographic dispersion and ownership structure affect it in periods of uncertainty. Practitioner/Policy Implications In a context in which earnings announcements' informativeness decreases, regulators and standard‐setters should consider taking corrective action to restore its informativeness, such as by strengthening disclosure requirements. The documented decrease in the informativeness of earnings announcements could be partially offset by heightening disclosure requirements to complement financial statements." @default.
• W4385494844 created "2023-08-03" @default.
• W4385494844 creator A5028791794 @default.
• W4385494844 creator A5040512119 @default.
• W4385494844 creator A5071023389 @default.
• W4385494844 creator A5090371801 @default.
• W4385494844 date "2023-08-02" @default.
• W4385494844 modified "2023-10-14" @default.
• W4385494844 title "The informativeness of earnings announcements during times of global uncertainty: Evidence from the Covid‐19 pandemic" @default.
• W4385494844 cites W1579719521 @default.
• W4385494844 cites W1580876129 @default.
• W4385494844 cites W1768357990 @default.
• W4385494844 cites W1854750766 @default.
• W4385494844 cites W1972282968 @default.
• W4385494844 cites W2000245029 @default.
• W4385494844 cites W2010743243 @default.
• W4385494844 cites W2018019456 @default.
• W4385494844 cites W2036323865 @default.
• W4385494844 cites W2045986099 @default.
• W4385494844 cites W2054368094 @default.
• W4385494844 cites W2062350776 @default.
• W4385494844 cites W2085343068 @default.
• W4385494844 cites W2121603097 @default.
• W4385494844 cites W2148464054 @default.
• W4385494844 cites W2154398438 @default.
• W4385494844 cites W2155369257 @default.
• W4385494844 cites W2313419753 @default.
• W4385494844 cites W2320376339 @default.
• W4385494844 cites W2320589808 @default.
• W4385494844 cites W2535185008 @default.
• W4385494844 cites W2763793764 @default.
• W4385494844 cites W2810479355 @default.
• W4385494844 cites W2921437158 @default.
• W4385494844 cites W2978481535 @default.
• W4385494844 cites W3019863461 @default.
• W4385494844 cites W3021084400 @default.
• W4385494844 cites W3028938995 @default.
• W4385494844 cites W3038157038 @default.
• W4385494844 cites W3082652456 @default.
• W4385494844 cites W3096513602 @default.
• W4385494844 cites W3110903127 @default.
• W4385494844 cites W3111402392 @default.
• W4385494844 cites W3121529240 @default.
• W4385494844 cites W3122263577 @default.
• W4385494844 cites W3122734071 @default.
• W4385494844 cites W3124065640 @default.
• W4385494844 cites W3124112640 @default.
• W4385494844 cites W3124681717 @default.
• W4385494844 cites W3124698292 @default.
• W4385494844 cites W3125098149 @default.
• W4385494844 cites W3125266783 @default.
• W4385494844 cites W3125401575 @default.
• W4385494844 cites W3125501182 @default.
• W4385494844 cites W3130239813 @default.
• W4385494844 cites W3138019397 @default.
• W4385494844 cites W3183410981 @default.
• W4385494844 cites W3191538369 @default.
• W4385494844 cites W3197653748 @default.
• W4385494844 cites W3201094194 @default.
• W4385494844 cites W3202345708 @default.
• W4385494844 cites W3214695052 @default.
• W4385494844 cites W4200529814 @default.
• W4385494844 cites W4206375668 @default.
• W4385494844 cites W4212790105 @default.
• W4385494844 cites W4226061747 @default.
• W4385494844 cites W4281790103 @default.
• W4385494844 cites W4319599534 @default.
• W4385494844 doi "https://doi.org/10.1111/corg.12552" @default.
• W4385494844 hasPublicationYear "2023" @default.
• W4385494844 type Work @default.
• W4385494844 citedByCount "0" @default.
• W4385494844 crossrefType "journal-article" @default.
• W4385494844 hasAuthorship W4385494844A5028791794 @default.
• W4385494844 hasAuthorship W4385494844A5040512119 @default.
• W4385494844 hasAuthorship W4385494844A5071023389 @default.
• W4385494844 hasAuthorship W4385494844A5090371801 @default.
• W4385494844 hasBestOaLocation W43854948441 @default.
• W4385494844 hasConcept C119857082 @default.
• W4385494844 hasConcept C121955636 @default.
• W4385494844 hasConcept C127413603 @default.
• W4385494844 hasConcept C142724271 @default.
• W4385494844 hasConcept C144133560 @default.
• W4385494844 hasConcept C162324750 @default.
• W4385494844 hasConcept C190775180 @default.
• W4385494844 hasConcept C204036174 @default.
• W4385494844 hasConcept C2776291640 @default.
• W4385494844 hasConcept C2779134260 @default.
• W4385494844 hasConcept C2781426361 @default.
• W4385494844 hasConcept C3008058167 @default.
• W4385494844 hasConcept C41008148 @default.
• W4385494844 hasConcept C4249254 @default.
• W4385494844 hasConcept C524204448 @default.
• W4385494844 hasConcept C556758197 @default.
• W4385494844 hasConcept C71924100 @default.
• W4385494844 hasConcept C78519656 @default.
• W4385494844 hasConcept C89623803 @default.
• W4385494844 hasConceptScore W4385494844C119857082 @default.
• W4385494844 hasConceptScore W4385494844C121955636 @default.

• next