Disclosure of management guidance in conference calls: Materiality, determinants and consequences

Disclosure of management guidance in conference calls: Materiality, determinants and consequences

The SEC advises firms to release all material information in their earnings announcement press release before their corresponding conference call. Until May 2009, the NYSE went further by explicitly prohibiting the disclosure of new material information in a conference call. However, we document tha...

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Bibliographic Details
Main Authors: LANSFORD, Benjamin, LEE, Jimmy Kiat Bee, TUCKER, Jennifer W.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2009
Subjects:
conference calls
management guidance
disclosure venue
trading volume
analyst forecast revision.
Accounting
Corporate Finance
Human Resources Management
Online Access:https://ink.library.smu.edu.sg/soa_research/797
https://ink.library.smu.edu.sg/context/soa_research/article/1796/viewcontent/Disclosure_Paper_Jimmy_Lee_2009.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/797
https://ink.library.smu.edu.sg/context/soa_research/article/1796/viewcontent/Disclosure_Paper_Jimmy_Lee_2009.pdf

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