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Is All Disaggregation Good for Investors? Evidence From Earnings Announcements
Language: en
Pages: 52
Authors: Eric Holzman
Categories:
Type: BOOK - Published: 2019 - Publisher:

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Prior work suggests that greater earnings disaggregation in financial statements leads to favorable market outcomes. This perspective is based on a fundamental
How Disaggregated Forecasts Influence Investor Response to Subsequent Earnings Announcements
Language: en
Pages: 35
Authors: Shana Clor-Proell
Categories:
Type: BOOK - Published: 2018 - Publisher:

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Firms often issue disaggregated earnings forecasts, and prior research reveals benefits to doing so. However, we hypothesize and experimentally find that the be
Is Forecast Disaggregation Always Beneficial?
Language: en
Pages:
Authors: Lei Dong
Categories:
Type: BOOK - Published: 2013 - Publisher:

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This paper examines how the level of disaggregation in earnings forecasts influences investors' reactions to earnings surprises. Previous research finds that in
Mandatory Earnings Disaggregation and the Value Relevance, Persistence and Pricing of Earnings Components
Language: en
Pages: 664
Authors: Elmar Retief Venter
Categories: Corporations
Type: BOOK - Published: 2011 - Publisher:

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Thus far, the disaggregation of non-recurring items from earnings has been investigated mostly in the United States, in the context of special items and pro for
Unintended Consequences of Forecast Disaggregation
Language: en
Pages: 38
Authors: Lei Dong
Categories:
Type: BOOK - Published: 2016 - Publisher:

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Prior research finds that investors respond more favorably to a disaggregated earnings forecast than to an aggregated one immediately after the forecast. The pr