The effect of earnings surprises on information asymmetry

By Stephen J. Brown, Stephen A. Hillegeist, Kin Lo. 2009

156 citations recorded by the source corpus.

Subfields: Accounting, Finance, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/1e8b5817f6ab4963ff70e735af22080875993800

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Alice Sakhel
2. Frank Schiemann

In Finance

1. Alice Sakhel
2. Frank Schiemann

Citations in the corpus

• Earnings management and annual report readability (2017, unknown): “To further explore these two explanations, obfuscation or ontology, and to better understand managers’ use of complex disclosures, we look at instances in which firms are more likely to have managed earnings upwards to meet or beat an earnings benchmark (Burgstahler and Dichev, 1997).”
• Carbon Disclosure, Contextual Factors, and Information Asymmetry: The Case of Physical Risk Reporting (2018, background): “According to Brown et al. (2009) and Rogers et al. (2009) unexpected news can increase information asymmetry among market participants.”
• Investor Attention and Stock Market Volatility (2015, unknown): “In addition, the loadings provided in (17) show that”