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Discussion of "A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom".
- Source :
- Contemporary Accounting Research; Summer1994 Part 1, Vol. 11 Issue 1 Pt. 1, p85-89, 5p
- Publication Year :
- 1994
-
Abstract
- This section comments on the study "A Comparison of the Stock Price Response to Earnings Disclosures in the United States and the United Kingdom," by Carol Frost and Grace Pownall which examines comparative stock price responses to interim and annual earnings announcements (EA) by a set of U.S., British, and non-U.S., non-British companies whose shares are cross-listed in the U.S. and Great Britain. The author explains that the study can be viewed as another capital markets study on the usefulness of accounting earnings as part of the literature library. The author states that this study differs from its predecessors by comparing reactions to earnings disclosures in the stock markets in two different countries.
- Subjects :
- STOCK prices
EARNINGS forecasting
BUSINESS enterprises
ACCOUNTING
Subjects
Details
- Language :
- English
- ISSN :
- 08239150
- Volume :
- 11
- Issue :
- 1 Pt. 1
- Database :
- Complementary Index
- Journal :
- Contemporary Accounting Research
- Publication Type :
- Academic Journal
- Accession number :
- 10987326
- Full Text :
- https://doi.org/10.1111/j.1911-3846.1994.tb00437.x