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Published in 2021 at "Review of Accounting Studies"
DOI: 10.1007/s11142-021-09630-8
Abstract: We propose the visual attention hypothesis that visuals in firm earnings announcements increase attention to the earnings news. We find that visuals in firms’ Twitter earnings announcements are associated with more retweets, consistent with greater…
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Keywords:
attention earnings;
attention;
news twitter;
earnings news ... See more keywords
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Published in 2017 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12308
Abstract: Management frequently attributes earnings news to various economic events. Using textual analysis, we identify the economic factors underlying earnings news from press releases. We document a wide range of industry-wide shocks and firm-specific actions to…
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Keywords:
news;
information transfers;
industry;
earnings attribution ... See more keywords