The DOI matches its Crossref record.
The Information Content of Annual Earnings Announcements
Abstract
Information Content of earnings, Earnings, Earnings Announcement, Price reaction
Overview
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Integrity signals
Registry
Cites
Statistics
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Claims the paper makes
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Self-check
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Citations
Cited by
Event-study methodology under conditions of event-induced variance
Boehmer, E. (1991) · Journal of Financial Economics · doi:10.1016/0304-405x(91)90032-f · Cited by 1,775
The information content of mandatory risk factor disclosures in corporate filings
Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H.-M., & Steele, L. B. (2014) · Review of Accounting Studies · doi:10.1007/s11142-013-9258-3 · Cited by 923
The effects of financial reporting and disclosure on corporate investment: A review
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2019.101246 · Cited by 749
The information content of annual earnings announcements and mandatory adoption of IFRS
Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2011.04.002 · Cited by 681
The benefits of specific risk-factor disclosures
Hope, O.-K., Hu, D., & Lu, H. (2016) · Review of Accounting Studies · doi:10.1007/s11142-016-9371-1 · Cited by 532
Chung, C. Y., Lee, J., & Park, J. (2014) · Asia-Pacific Journal of Financial Studies · doi:10.1111/ajfs.12043 · Cited by 19
Beyond earnings quality: evaluating the quality of corporate disclosure practices
Dechow, P. M., Ge, W., Loh, W. T., & McVay, S. (2026) · Review of Accounting Studies · doi:10.1007/s11142-026-09971-2 · Cited by 1
Metadata
- Authors
- Beaver, W. H.
- Venue
- Journal of Accounting Research
- Publisher
- JSTOR
- Published
- 1968
- Volume
- 6
- Pages
- 67
- ISSN
- 0021-8456 (ISSN-L)
- OpenAlex
- W2078838966
- Cited by
- 2,738
- References
- 0
- FWCI
- 21.56
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
