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200912s2010 gw o ||| 0 eng d |
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|a EBLCP
|b eng
|c EBLCP
|d OCLCO
|d YDX
|d JSTOR
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|d OCLCF
|d OCLCQ
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|a 1192494506
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|a 9783896444813
|q (electronic bk.)
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|a 3896444816
|q (electronic bk.)
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|a AU@
|b 000072007012
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|a (OCoLC)1193118870
|z (OCoLC)1192494506
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|a 22573/cdbmg4n5c
|b JSTOR
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|a HG4636
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|a 332.63222
|2 23/eng/20220523
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|a UAMI
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|a Johannsen, Matthias.
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|a Stock Price Reaction to Earnings Information.
|h [electronic resource].
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| 260 |
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|a Berlin :
|b Duncker & Humblot,
|c 2010.
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| 300 |
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|a 1 online resource (171 p.).
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|a Studienreihe der Stiftung Kreditwirtschaft an der Universität Hohenheim ;
|v v.47
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|a Description based upon print version of record.
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|a Intro -- Table of Contents -- Tables -- Figures -- Appendices -- Abbreviations and Variables -- 1. Problem outline -- 2. Investigation of the post-earnings-announcement drift in Germany -- 2.1 Introduction -- 2.2 Current state of academic discussion -- 2.2.1 The concept of market efficiency -- 2.2.2 The post-earnings-announcement drift -- 2.2.2.1 Implications for market efficiency -- 2.2.2.2 Summary of evidence -- 2.2.3 Existing explanations for the post-earnings-announcement drift -- 2.2.4 Commentary on existing explanations -- 2.3 Research design -- 2.3.1 Research methodology
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|a 2.3.2 Considered variables for a risk-based investigation -- 2.3.3 Hypotheses development -- 2.4 Sample construction -- 2.4.1 Data collection -- 2.4.2 Variable computation -- 2.4.2.1 Unexpected earnings -- 2.4.2.2 Unexpected earnings portfolio formation -- 2.4.2.3 Risk-related variables -- 2.4.2.4 Abnormal returns -- 2.5 Data analysis -- 2.5.1 Investigation of hypothesis 1 -- 2.5.1.1 Cumulative abnormal returns of unexpected earnings portfolios -- 2.5.1.2 Significance tests of the cumulative abnormal returns -- 2.5.2 Investigation of hypothesis 2 -- 2.5.3 Investigation of hypothesis 3
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|a 2.5.3.1 Analysis of covariance -- 2.5.3.2 Sub-samples based on size and book-to-market ratio -- 2.6 Conclusion -- 3. Investigation of the capital market reaction to earnings management -- 3.1 Introduction -- 3.2 Current state of academic discussion -- 3.2.1 General concept of earnings management -- 3.2.2 Incentives of earnings management -- 3.2.2.1 Types of incentives -- 3.2.2.2 Incentives of opportunistic earnings management -- 3.2.2.3 Incentives of informative earnings management -- 3.2.3 Capital market reaction to earnings management -- 3.2.3.1 Concealing effect of earnings management
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|a 3.2.3.2 Informative effect of earnings management -- 3.2.4 Summary -- 3.3 Research design -- 3.3.1 Theoretical considerations -- 3.3.2 Hypotheses development -- 3.3.3 Research methodology -- 3.4 Sample construction -- 3.4.1 Data collection -- 3.4.2 Variable computation -- 3.4.2.1 Earnings management variables -- 3.4.2.1.1 Different approaches to measure earnings management -- 3.4.2.1.2 Comment on the different approaches -- 3.4.2.1.3 Used measures of earnings management -- 3.4.2.2 Earnings informativeness variables -- 3.4.2.3 Control variables -- 3.4.2.4 Absolute cumulative abnormal returns
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|a 3.5 Data analysis -- 3.5.1 Correlations among key variables -- 3.5.2 Investigation of hypotheses 1 and 2 -- 3.5.3 Investigation of hypothesis 3 -- 3.5.3.1 Hypothesis tests -- 3.5.3.2 Fixed effects panel regressions -- 3.6 Conclusion -- 4. Summary -- 4.1 Main results -- 4.2 Implications for market participants -- 4.3 Implications for accounting standard setters -- 4.4 Implications for future research -- References -- Appendices
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|a JSTOR
|b Books at JSTOR Demand Driven Acquisitions (DDA)
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|a JSTOR
|b Books at JSTOR All Purchased
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|a Stocks
|x Prices.
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|a Actions (Titres de société)
|x Prix.
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|a Stocks
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|i Print version:
|a Johannsen, Matthias
|t Stock Price Reaction to Earnings Information.
|d Berlin : Duncker & Humblot,c2020
|z 9783896734815
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| 830 |
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|a Studienreihe der Stiftung Kreditwirtschaft an der Universität Hohenheim.
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| 856 |
4 |
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|u https://jstor.uam.elogim.com/stable/10.2307/j.ctv2k88sc2
|z Texto completo
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| 938 |
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|a ProQuest Ebook Central
|b EBLB
|n EBL6331169
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| 938 |
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|a YBP Library Services
|b YANK
|n 301486595
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| 994 |
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|a 92
|b IZTAP
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