When does Paypal report q2 earnings?
Answers from top 14 papers
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| Papers (14) | Insight |
|---|---|
35 Citations | However, based on disclosure signalling theory, it is found that increasing levels of forward-looking information in annual report narratives is an important mechanism for signalling future earnings for these firms. |
| This study documents that interim period earnings performance is relatively favorable to year-end earnings performance. | |
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. |
| 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. | |
| This study documents that the market places more reliance on earnings announcements with a completed audit than on earnings announcements with an incomplete audit. | |
| This paper therefore fills this gap in the literature by providing the first evidence for UK FTSE 350 companies that auditor report is positively associated with real and accrual earnings management. | |
| The study significantly finds evidence that fraud firms manage earnings on a sequential basis between accruals earnings management and real earnings management prior to fraud year. | |
| The results confirm the earnings management hypothesis. | |
101 Citations | Results indicate that investors discount evidence of earnings management at the disclosure date when supplementary information is disclosed. |
| Using Indonesian data over 2007-2011, the results show that technical analysis signal before earnings announcements can produce profit, but signals after earnings announcements do not produce same results. | |
15 Citations | It advances our understanding on the PF earnings reporting behaviour. |
34 Citations | Using novel earnings calendar data, we show that firms’ advanced scheduling of earnings announcement dates foreshadows their earnings news. |
| We also show that that while both the SUEAF and standardized unexpected earnings (SUE) capture earnings surprise, each contains information that is not entirely subsumed by the other. | |
16 Citations | We also document that the change in the information content of earnings for more informative reconcilers was contemporaneous with a change in earnings attributes for these firms. |