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Market reaction to annual earnings innovations and alternative time-series assumptions: evidence of the Brazilian market

This paper analyses the market reaction to earnings innovations under different time-series assumptions for reported earnings and high interest rate conditions. The sample consists of 176 Brazilian listed firms from 1995 to 2013 and the empirical analysis compares different assumptions of earnings p...

Whakaahuatanga katoa

I tiakina i:
Ngā taipitopito rārangi puna kōrero
I whakaputaina i:Revista de Contabilidade e Organizações
Ngā kaituhi matua: Renê Coppe Pimentel, Iran Siqueira Lima
Hōputu: Artigo
Reo:Inglês
I whakaputaina: Universidade de São Paulo 2015
Ngā marau:
Urunga tuihono:https://www.redalyc.org/articulo.oa?id=235243231005
https://www.redalyc.org/journal/2352/235243231005/
https://www.redalyc.org/journal/2352/235243231005/html/
https://www.redalyc.org/journal/2352/235243231005/235243231005.epub
https://www.redalyc.org/journal/2352/235243231005/movil
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