The Information Content of SEC Filings and Investor Sophistication: A Variance Decomposition Analysis
Using the Vuolteenaho (2002) variance decomposition methodology, this study assesses the relative value relevance of cash flow, accrual, and expected return news on SEC and preliminary earnings filing dates, as measured by their contribution to the volatility of unexpected returns. Cashflow news is...
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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2006
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/806 http://dx.doi.org/10.2308/accr.2006.81.5.1017 |
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