收益电话会议的订单积压

IF 2.3 Q2 BUSINESS, FINANCE
Kate Suslava
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引用次数: 0

摘要

关注季度收益电话会议记录,我们提供证据表明,订单积压被投资者积极定价。无论这些讨论是否伴随着定量的支持,还是仅仅是定性的支持,定价都是有效的。我们发现这些披露对成长型公司和信息环境较弱的公司有更强的定价效应。我们的研究通过纳入更及时的披露以及纳入定性披露,为订单积压研究做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Order Backlog in Earnings Conference Calls
Focusing on quarterly earnings conference call transcripts, we provide evidence that order backlog is positively priced by investors. Pricing is efficient whether these discussions are accompanied by quantitative support or are solely qualitative. We find these disclosures to have stronger pricing effects for growth firms and firms with weaker information environments. Our study contributes to the body of order backlog research by incorporating more timely disclosures as well as by incorporating qualitative disclosures.
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来源期刊
Journal of Financial Reporting
Journal of Financial Reporting BUSINESS, FINANCE-
自引率
6.70%
发文量
19
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