Analysts' Reactions to Earnings Preannouncement Strategies

By Hun-Tong Tan, R. Libby, James E. Hunton. 2002

123 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/0664e5f14df63dd76758094d3731760cdfa3150c

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Citations in the corpus

Processing Fluency and Investors’ Reactions to Disclosure Readability (2012, unknown): “Venkataraman. (2010). “Who Believes the Hype? An Experimental Investigation of How Language Affects Investor Judgments.”
Experimental Research in Financial Accounting (2002, background): “Libby and Tan (1999) and Tan, Libby, and Hunton (2000) investigate the effects of earnings warnings or preannouncements on sell-side analysts’ forecasts of future periods’ earnings.”
A Tale of Two Assets: The Effects of Firm Reputation and Celebrity on Earnings Surprises and Investors' Reactions (2010, background): “Scholars in accounting and finance have studied positive and negative earnings surprises because they are aberrations that interfere with the smooth and efficient functioning of markets (e.g., Tan et al., 2002).”
The Financial Analyst Forecasting Literature: A Taxonomy with Suggestions for Further Research (2008, background): “Tan, Libby, and Hunton (2002) Experiment with 149 financial analysts.”
Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Tan et al. (2002) provided further evidence that skilled users of financial information such as analysts were also influenced by management’s purposeful under- and overstatement of earnings in their pre-announcement warnings.”
Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management? (2008, unknown): “…analysts’ forecasts [Schrand and Walther, 2000]; [Yuthas et al., 2002], to shape analysts’ expectations of future performance [Davis et al, 2007], and possibly to guide analysts’ expectations downwards [Tan et al., 2002], analyst-orientated impression management research is still in its infancy.”
The Fleeting Effects of Disclosure Forthcomingness on Management's Reporting Credibility (2005, background): “The few academic studies that consider the relation between disclosure forthcomingness and management’s reporting credibility focus on the short-term credibility effects of forthcoming disclosures (Libby and Tan 1999; Tan et al. 2002 ).”