The Accounting Review Vol. 67 No. 4 1992

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

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

Issue

4

Pages

862-875

Language

en

Sources

openalex crossref

Cite

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