An Examination of Earnings Surprises for Urban and Rural Firms

An Examination of Earnings Surprises for Urban and Rural Firms

In this paper, we examine the association between firm location and management’s opportunistic financial reporting at earnings announcements. Because of investors’ preference for local stocks and the existence of large investment communities in urban areas, firms located in urban areas (i.e., urban...

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Bibliographic Details
Main Authors: BAIK, Bok, CHOI, Jong-Hag, ZANG, Yoonseok
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
Subjects:
Non-GAAP earnings
earnings benchmarks
urban firms
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/239
https://ink.library.smu.edu.sg/context/soa_research/article/1238/viewcontent/Exam_Earning_Surprises_Urban_Rural_Firsm_pv_oa.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/239
https://ink.library.smu.edu.sg/context/soa_research/article/1238/viewcontent/Exam_Earning_Surprises_Urban_Rural_Firsm_pv_oa.pdf

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