Search Results - "Atiase, Rowland K."
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Market Reaction to Multiple Contemporaneous Earnings Signals: Earnings Announcements and Future Earnings Guidance
Published in Review of accounting studies (01-12-2005)“…We examine market reactions to contemporaneous announcements of current earnings and future earnings guidance for evidence on how investors trade off relevance…”
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Differences in Prior Beliefs, Differential Interpretation, and the Consensus Effect of Quarterly Earnings Signals and Trading Volume
Published in Journal of accounting, auditing & finance (01-10-2016)“…Models of financial economists including Karpoff, Varian, Holthausen and Verrecchia, and Dontoh and Ronen have demonstrated that there are three distinct…”
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3
The Informedness Effect and Volume of Trade
Published in Journal of accounting, auditing & finance (01-10-2015)“…Theoretical models of trade show that information-based trading is a consequence of four fundamental determinants: heterogeneous prior beliefs, differential…”
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THE FUNDAMENTAL DETERMINANTS OF TRADING VOLUME REACTION TO FINANCIAL INFORMATION: EVIDENCE AND IMPLICATIONS FOR EMPIRICAL CAPITAL MARKET RESEARCH
Published in The Journal of financial research (01-03-2011)“…Prior empirical research indicates that trading volume reaction to new information increases with the heterogeneity of investors’ prior beliefs. We examine…”
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Operational Restructuring Charges and Post-Restructuring Performance
Published in Contemporary accounting research (01-09-2004)“…Firms incur restructuring charges as a result of actions intended to improve their operating performance. However, there is little evidence on whether…”
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Market Reaction to Earnings Surprise Warnings: The Incremental Effect of Shareholder Litigation Risk on the Warning Effect
Published in Journal of Accounting, Auditing & Finance (01-04-2006)“…We examine the incremental effect of shareholder litigation risk on market reaction to earnings surprise warnings, that is, the warning effect. Prior research…”
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Book Review Journal Article -
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Volume of Trading and the Dispersion in Financial Analysts' Earnings Forecasts
Published in The Accounting review (01-04-1991)“…Varian (1985) and Karpoff (1986) showed analytically that trading volume is positively related to the degree of differing beliefs. This study provides…”
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Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements
Published in Journal of accounting research (01-01-1985)“…An attempt is made to determine whether significant systematic cross-sectional differences exist in security price reactions to earnings announcements of firms…”
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Volume of Trading and the Dispersion in Financial Analysts
Published in The Accounting review (01-04-1991)“…The relationship between volume of trading and the dispersion in financial analysts' earnings forecasts is examined. It is argued that the fraction of…”
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Journal Article