德勤－复旦会计论坛系列226-227期讲座信息
德勤－复旦会计论坛系列226期讲座信息
时 间：2024年 5月30日（周四）下午2:00
地 点：史带楼601
题 目：The Changing Landscape of Accounting Research: Personal observations of Accounting Journals
报告人: John Xuefeng Jiang (Michigan State University)
主持人：黄蓉 教授
德勤－复旦会计论坛系列227期讲座信息
时 间：2024年 5月31日（周五）下午1:30
地 点：史带楼502
题 目：Do Firms Strategically Plan Consecutive Information Events? The Case of Earnings Press Releases and Conference Calls
报告人: Yuan Zhang, (The University of Texas at Dallas)
主持人：张新 教授
摘 要:
We examine if firms strategically and jointly plan earnings press releases and conference calls, two consecutive information events when firms report quarterly results. We find that shorter time gaps between the two information events are negatively associated with firm performance. Further, conference calls with shorter lead time are significantly shorter, devote significantly less time to the Q&A sessions, and answer questions with significantly fewer words, suggesting that managers are strategically “hiding” information. Finally, we show that firms with a joint strategy of shortening the gap between the consecutive information events and limiting communication with investors during the earnings calls have increased illiquidity and higher analysts forecast errors after the earnings events.
会计学系
2024-5-24
-
活动讲座
-
新闻动态
-
微信头条
-
招生咨询
-
媒体视角
-
瞰见云课堂
