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When does Berkshire Hathaway report q2 earnings?

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Journal Article•DOI The Information Content of Quarterly Dividend Changes Thomas J. Carroll 01 Apr 1995-Journal of Accounting, Auditing & Finance	This paper shows that dividend changes reveal new information about future earnings levels and are mixed with regard to future earnings variance.
Journal Article•DOI The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Short Mark Bagnoli, William Kross, Susan G. Watts - Show less +2 more 01 Dec 2002-Journal of Accounting Research 123 Citations	Despite this, we find that the market response at the time earnings are announced still depends on whether the announcement is early, on time, or late relative to the firm’s own expected report date.
Journal Article•DOI A comparison of the skewness of stock return distributions at earnings and non-earnings announcement dates Maureen F. McNichols 01 Jul 1988-Journal of Accounting and Economics 72 Citations	This paper presents evidence that stock return prediction errors are less positively skewed in the time period surrounding accounting earnings report announcements than in a subsequent non- announcement period.
Journal Article•DOI Limited attention and stock price drift following earnings announcements and 10‐K filings Haifeng You, Xiao-Jun Zhang - Show less +1 more 09 Sep 2011-China Finance Review International	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.
Journal Article•DOI Do corporations manage earnings to meet/exceed analyst forecasts? Evidence from pension plan assumption changes Heng An, Yul W. Lee, Ting Zhang - Show less +2 more 01 Jun 2014-Review of Accounting Studies 34 Citations	In the short run, the stock market reacts positively to these firms’ earnings announcements, suggesting that investors fail to recognize that earnings benchmarks are achieved through ERR manipulation.
Journal Article•DOI The informativeness of non-GAAP earnings after Regulation G? Shin-Rong Shiah-Hou, Yi-Yun Teng - Show less +1 more 01 Aug 2016-Finance Research Letters	We find that a CEO or CFO who sells their shares during the two weeks after the earnings announcement date is more likely to disclose non-GAAP earnings.
Journal Article•DOI Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation* Dain C. Donelson, John M. McInnis, Richard Mergenthaler - Show less +2 more 01 Mar 2013-Contemporary Accounting Research 40 Citations	This study provides direct evidence relating discontinuities to earnings management by comparing the distribution of restated earnings to originally-reported earnings among firms that settle accounting-related securities litigation and restate earnings from the alleged GAAP violation period.
Journal Article•DOI Earnings Trends and Investment Selection Charles P. Jones 01 Mar 1973-Financial Analysts Journal	In a recent article,' the authors presented preliminary evidence which suggests that the stock market does not discount the information content of favorable quarterly earnings reports instantaneously.
Journal Article•DOI The drivers, consequences and policy implications of non-GAAP earnings reporting Steven Young 21 May 2014-Accounting and Business Research 65 Citations	Opaque presentation of non-GAAP earnings is associated with earnings mispricing, particularly among unsophisticated investor groups.
Journal Article•DOI The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP Grace Shu-Hsing Wu, Shu-Hsing Li, Steve Lin - Show less +2 more 01 Aug 2014-Journal of Contemporary Accounting & Economics 22 Citations	We also find that the future earnings response coefficient of earnings reported under Chinese GAAP continues to increase, indicating that the timeliness of recognition of earnings reported under Chinese GAAP worsened after a series of harmonization and convergence with IFRS in China.
Journal Article•DOI Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS Camillo Lento, Wing Him Yeung - Show less +1 more 04 Dec 2017-Asian Review of Accounting	In addition, the authors find evidence that Chinese listed firms with relatively high level of earnings management and low earnings exhibit relatively weak future stock performance.,The findings are the first to document an earnings management benchmark hierarchy with respect to the extent of income increasing discretionary accruals, while simultaneously establishing a link between earnings management and firm future stock performance, for Chinese listed companies.
Journal Article•DOI Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China In-Mu Haw, In-Mu Haw, Daqing Qi, Woody Wu - Show less +3 more 01 Jan 2000-Journal of International Financial Management and Accounting 214 Citations	Our study documents a systematic timing pattern of annual report disclosures, which is useful for investors to predict future earnings, especially in anticipating bad news in China's emerging market where information about future earnings is very limited.
Journal Article•DOI Earnings Management During Antidumping Investigations: Analysis and Implications Michel Magnan, Cathy Nadeau, Denis Cormier - Show less +2 more 08 Apr 2009-Canadian Journal of Administrative Sciences-revue Canadienne Des Sciences De L Administration 33 Citations	Moreover, it would appear that stock market investors see through earnings management and re-adjust the relationship between reported earnings and firm valuation in the year earnings are subject to external investigations by the tribunal.
Open access•Journal Article•DOI Time Will Tell: Information in the Timing of Scheduled Earnings News Travis L. Johnson, Eric C. So - Show less +1 more 01 Dec 2018-Journal of Financial and Quantitative Analysis 34 Citations	Using novel earnings calendar data, we show that firms’ advanced scheduling of earnings announcement dates foreshadows their earnings news.
Journal Article•DOI Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements Anne E. Chambers, Stephen H. Penman - Show less +1 more 21 Jan 1984-Journal of Accounting Research 718 Citations	There is much evidence (e. g., in Beaver [1968] and May [1971]) which documents that the variability of stock returns at the time of announcements of firms' annual and interim earnings differs from that in nonannouncement periods, indicating that more information arrives at the market during periods when earnings reports are released than at other times, on average.

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