Search Results - "EARNINGS announcements"

Collective Bargaining and Strategic Disclosure in Earnings Conference Calls.

Authors: Bjornsen, Matt Do, Chuong Omer, Thomas C.

Source: Journal of Accounting, Auditing & Finance. Jul2025, Vol. 40 Issue 3, p704-736. 33p.

Subject Terms: *EARNINGS announcements, *LABOR arbitration, *TELECONFERENCING, *DISCLOSURE, *COLLECTIVE bargaining, CONTENT analysis

News Diffusion in Social Networks and Stock Market Reactions.

Authors: Hirshleifer, David Peng, Lin Wang, Qiguang

Source: Review of Financial Studies. Mar2025, Vol. 38 Issue 3, p883-937. 55p.

Subject Terms: *BUSINESS enterprises, *EARNINGS announcements, *PRICES, *SOCIAL networks, *FINANCIAL market reaction

Stakeholder Value: A Convenient Excuse for Underperforming Managers?

Authors: Flugum, Ryan Souther, Matthew E.

Source: Journal of Financial & Quantitative Analysis. Feb2025, Vol. 60 Issue 1, p135-168. 34p.

Subject Terms: *BUSINESS enterprises, *EARNINGS announcements, *JOB performance, *EMPLOYEE reviews, *EXECUTIVES

Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*.

Authors: Lourie, Ben Nekrasov, Alexander Truong, Phong et al.

Source: Journal of Accounting Research (John Wiley & Sons, Inc.). Nov2025, p1. 42p.

Subject Terms: *EARNINGS announcements, *WAGES, *CONSUMPTION (Economics), *FINANCIAL statements, *EVENT study (Finance), MEDIA exposure

The Many Facets of Stock Momentum: Distinguishing Factor and Stock Components.

Authors: Gérard, Xavier Jehl, Laura

Source: Financial Analysts Journal. Oct2025, p1-25. 25p. 2 Illustrations.

Subject Terms: *MOMENTUM investing, *EARNINGS announcements, *FINANCIAL markets

Can Local Posts Predict Firm-Level Earnings and Stock Returns?

Authors: Jin, Xuejun Tian, Zhenzi Hong, Xin

Source: Emerging Markets Finance & Trade. 2025, Vol. 61 Issue 12, p3658-3673. 16p.

Subject Terms: *RATE of return on stocks, *EARNINGS announcements, *WORD of mouth advertising, *FORECASTING, *INDIVIDUAL investors, *STOCKS (Finance)

Sticky Expectations and Cross‐Firm Return Predictability.

Authors: Chen, Zilin Ding, Hui Jiang, Fuwei

Source: Journal of Business Finance & Accounting. Nov2025, Vol. 52 Issue 5, p2278-2298. 21p.

Subject Terms: *EARNINGS announcements, *FINANCIAL analysts, *EMPIRICAL research, *INVESTMENT analysis, *FORECASTING, *BEHAVIORAL economics

Investor Sentiment and Information Demand.

Authors: Talakai, Jayson Erickson, Devon Kim, Kevin H. et al.

Source: Journal of Business Finance & Accounting. Nov2025, Vol. 52 Issue 5, p2210-2235. 26p.

Subject Terms: *MARKET sentiment, *EARNINGS announcements, *MARKETING research, *RATIONAL choice theory, ANNOUNCEMENTS, INFORMATION needs, COGNITIVE psychology, FINANCIAL disclosure laws

Company/Entity: UNITED States. Securities & Exchange Commission

Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?

Authors: Chen, Xi (Novia) Chiu, Peng‐Chia Li, Qin et al.

Source: Accounting & Finance. Oct2025, p1. 32p.

Subject Terms: *CORPORATE bonds, *EARNINGS announcements, *CONFIDENTIAL business information, *MARKET sentiment, *INSTITUTIONAL investors, *FINANCIAL market reaction, VIGILANCE (Psychology)

The News in Earnings Announcement Disclosures: Capturing Word Context Using LLM Methods.

Authors: Siano, Federico¹ (AUTHOR) federico.siano@utdallas.edu

Source: Management Science. Nov2025, Vol. 71 Issue 11, p9831-9855. 25p.

Subject Terms: *EARNINGS announcements, *DISCLOSURE in accounting, *INVESTORS, *FINANCIAL market reaction, *PRESS releases, *RATE of return on stocks, LANGUAGE models

Tone Distance: Managerial Tone Divergence and Market Reaction to Earnings Announcements.

Authors: Angelo, Ben Johnston, Mitchell Singh, Atul et al.

Source: Financial Review. Nov2025, Vol. 60 Issue 4, p1415-1435. 21p.

Subject Terms: *FINANCIAL market reaction, *EARNINGS announcements, *OPERATIONAL risk, *MARKET volatility, *FINANCIAL performance, *UNCERTAINTY (Information theory), STRATEGIC communication

Forecasting Stock Market Reactions Using Decomposed Topics and Sentiments in Earning Calls.

Authors: Bleeker, Malte Tha, Huynh

Source: Journal of Forecasting. Oct2025, p1. 13p. 6 Illustrations.

Subject Terms: *STOCKS (Finance), *EARNINGS announcements, *STANDARD & Poor's 500 Index, *SENTIMENT analysis, *STOCK price forecasting, LANGUAGE models, MACHINE learning, RANDOM forest algorithms

To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls.

Authors: FLAKE, JARED¹ (AUTHOR) jaredflake@boisestate.edu

Source: Journal of Accounting Research (John Wiley & Sons, Inc.). Dec2025, Vol. 63 Issue 5, p2083-2135. 53p.

Subject Terms: *EARNINGS announcements, *FINANCIAL analysts, *EXECUTIVES, *INVESTORS, *STOCK prices, *CAPITAL market, TRUTHFULNESS & falsehood

Earnings Autocorrelation and the Post-Earnings-Announcement Drift: Experimental Evidence.

Authors: Fink, Josef Palan, Stefan Theissen, Erik

Source: Journal of Financial & Quantitative Analysis. Sep2024, Vol. 59 Issue 6, p2799-2837. 39p.

Subject Terms: *EARNINGS announcements, *FINANCIAL markets, *FINANCIAL equilibrium (Economics), *STOCK prices, *EARNINGS forecasting, *RATE of return on stocks, AUTOCORRELATION (Statistics)

Pricing event risk: evidence from concave implied volatility curves.

Authors: Alexiou, Lykourgos Goyal, Amit Kostakis, Alexandros et al.

Source: Review of Finance. Jul2025, Vol. 29 Issue 4, p963-1007. 45p.

Subject Terms: *EARNINGS announcements, *MARKET volatility, *DISTRIBUTION (Probability theory), *EXPECTED returns, *HEDGING (Finance)

TONE MANAGEMENT, AUDIT FEES, AND FINANCIAL REPORTING QUALITY.

Authors: Daun Jang Won Jung Kim

Source: Journal of Theoretical Accounting Research. Fall2025, Vol. 21 Issue 1, p1-20. 20p.

Subject Terms: *AUDITING fees, *EARNINGS announcements, *FINANCIAL statements, *AUDIT risk, *AUDITING, FORM perception

Time Zone Difference and Equity Market Price Efficiency Post‐Earnings Announcements.

Authors: Gautam, Anil Lepone, Grace

Source: European Financial Management. Sep2025, Vol. 31 Issue 4, p1354-1368. 15p.

Subject Terms: *EARNINGS announcements, *INVESTORS, *FINANCIAL markets, *CAPITAL market, *EFFICIENT market theory, UNITS of time

Company/Entity: ASX Ltd.

Non-Deal Roadshows, Post-Earnings Announcement Drift, & the Implications of Private Meetings.

Authors: Howell, Dylan A.¹ (AUTHOR) howellda@uwec.edu

Source: Journal of Behavioral Finance. Jul-Sep2025, Vol. 26 Issue 3, p335-350. 16p.

Subject Terms: *EARNINGS announcements, *IDIOSYNCRATIC risk (Securities), *BUSINESS enterprises, *COMMUNICATION in management, *INFORMATION sharing, *INVESTOR relations (Corporations), *EFFICIENT market theory

Lottery Demand and Stock Returns Preceding Earnings Announcements.

Authors: Nguyen, Harvey Truong, Cameron

Source: Journal of Business Finance & Accounting. Aug2025, p1. 21p. 3 Illustrations.

Subject Terms: *EARNINGS announcements, *RATE of return on stocks, *DECISION making in investments, *RISK-taking behavior, *MARKET sentiment, *SHARPE ratio, *INVESTORS

"We're Doing Well in Virtually Every Corner of the World": A Corpus-Assisted Discourse Study of Persuasiveness in Apple's Earnings Conference Calls.

Authors: Yang, Zhipu Ai, Bin

Source: Journal of Business & Technical Communication. Jul2025, Vol. 39 Issue 3, p275-301. 27p.

Subject Terms: *EARNINGS announcements, *TELECONFERENCING, *CORPORATE communications, STRATEGIC communication, FOREIGN language education

Company/Entity: APPLE Inc. AAPL