DescriptionOver the past few decades there has been an increasing need and demand for improvement in financial reporting by shifting focus on the needs of the customers of such reporting i.e. investors and creditors. As a result, the extent of financial disclosure, especially voluntary disclosure has increased. This talk focuses on voluntary disclosure outlets, in particular quarterly earnings press releases, which enable companies to meet the customers’ demand for information and simultaneously raise capital in competitive markets. Previous studies analyzed the language and the impact of earnings press releases on investors’ behavior, focusing mainly on US-based companies and on releases issued over the period of five years at the most. This talk is a contribution to the field of research as it identifies a research gap by offering a proposal for quantitative and qualitative analysis of earnings press releases of continental European companies issued between 2006 and 2015.
|5 May 2016 → 6 May 2016
|ERSTES NACHWUCHSSYMPOSIUM DES TAGUNGSNETZWERKES ,DISKURS ¿ INTERDISZIPLINÄR
|Degree of Recognition