The Impact of Annual Earnings Announcements on Convergence of Beliefs.

Lawrence D. Brown; Jerry C. Y. Han

doi:10.2308/tar-9605216061

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The Impact of Annual Earnings Announcements on Convergence of Beliefs.

Lawrence D. Brown¹; Jerry C. Y. Han²

¹ Temple University · ² University at Buffalo, State University of New York

The Accounting Review 1992 open access

Abstract Examines the influence of annual earnings announcements on financial forecasts. Convergence of beliefs; Earnings surprise; Suggestion that annual earnings announcement should increase the convergence of analysts' forecasts of future earnings.

DOI: 10.2308/tar-9605216061
Volume: 67 (4)
Pages: 862-875
Language: en
Export: BibTeX
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