When did Alphabet report earnings?
Answers from top 16 papers
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| Papers (16) | Insight |
|---|---|
34 Citations | We document a growing disparity in earnings disclosure mechanisms. |
51 Citations | We show that the frequency of earnings management is the highest when firms try to meet analysts' forecasted earnings and furthermore the trend is magnified in recent years. |
| This paper provides evidence that firms manipulate earnings so that they can round-up and report one more cent of EPS. | |
| Third, we find that companies report their earnings and 10-Ks earlier when there is a higher demand for such information, and document a negative relationship between the degree of underreaction and the timeliness of such information release. | |
| In contrast to US-SOX, the results indicate that the discontinuity in the earnings distribution at zero did not disappear after J-SOX implementation. | |
| Our study suggests that the ICMW report under SOX 404 provides incremental information for executive compensation beyond that contained in reported earnings. | |
22 Citations | The results show that the firm†size related differential information content of earnings releases exists with annual earnings. |
70 Citations | In fact, companies managing their earnings tend to make annual report readability more complex. |
34 Citations | Using novel earnings calendar data, we show that firms’ advanced scheduling of earnings announcement dates foreshadows their earnings news. |
| However, the discontinuity in the earnings change distribution at zero almost disappeared after J-SOX implementation, indicating that earnings management to avoid earnings decreases became less prevalent. | |
| This study documents that the market places more reliance on earnings announcements with a completed audit than on earnings announcements with an incomplete audit. | |
| Our findings on the change of magnitude in the relationship between earnings informativeness (earnings management) and corporate governance suggest that the SOX provisions improve the effectiveness of cross-listed foreign firms' corporate-governance functions in monitoring the quality of accounting earnings. | |
19 Citations | Findings - The research findings reveal that there is a discontinuity in the distribution of reported earnings and earnings changes of Egyptian listed firms surrounding zero. |
48 Citations | This study complements and extends prior literature on informed trading around earnings announcements by documenting evidence that domestic institutions exploit their superior information around particularly earnings shock announcements. |
59 Citations | Aligned with the earnings quality literature, we find that firms that present high-quality IR information tend to adopt milder earnings management techniques. |
| We posit that the provisions of SOX improve the effectiveness of an independent audit committee and other corporate-governance functions in monitoring the earnings quality of cross-listed foreign firms, and we use cross-listed firms' earnings informativeness and earnings management to measure earnings quality. |