What time does Tesla release earnings today?
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29 Citations | Our evidence suggests strategic timing of earnings release and discretionary reporting in response to relative performance evaluation. |
Second, I posit that time should also be related to the market's propensity to use analyst forecasts to form earnings expectations. | |
362 Citations | This finding suggests that information diffusion is not instantaneous with the release of the earnings information, but rather is spread over a period surrounding the announcement. |
12 Citations | This finding could explain why Spanish firms prefer to release the bad (good) earnings announcement in trading (non-trading) hours. |
12 Citations | It then shows that recent theoretical developments in the construction of earnings-based valuation models incorporating the time series properties of earnings have provided an important new impetus to the time series modelling of earnings. |