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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