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Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms

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  • Beixin Lin

    ()

  • Rong Yang

    ()

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    File URL: http://hdl.handle.net/10.1007/s11156-011-0234-3
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    Bibliographic Info

    Article provided by Springer in its journal Review of Quantitative Finance and Accounting.

    Volume (Year): 38 (2012)
    Issue (Month): 4 (May)
    Pages: 495-517

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    Handle: RePEc:kap:rqfnac:v:38:y:2012:i:4:p:495-517

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    Web page: http://springerlink.metapress.com/link.asp?id=102990

    Related research

    Keywords: Regulation Fair Disclosure; Analysts’ forecast attributes; Restructuring charges; G17; M48;

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    References

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    1. Warren Bailey & Haitao Li & Connie X. Mao & Rui Zhong, 2003. "Regulation Fair Disclosure and Earnings Information: Market, Analyst, and Corporate Responses," Journal of Finance, American Finance Association, vol. 58(6), pages 2487-2514, December.
    2. Mensah, Yaw M. & Yang, Rong, 2008. "An empirical evaluation of analysts' herding behavior following Regulation Fair Disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 27(4), pages 317-338.
    3. Eleswarapu, Venkat R. & Thompson, Rex & Venkataraman, Kumar, 2004. "The Impact of Regulation Fair Disclosure: Trading Costs and Information Asymmetry," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 39(02), pages 209-225, June.
    4. Arya, Anil & Glover, Jonathan & Mittendorf, Brian & Narayanamoorthy, Ganapathi, 2005. "Unintended consequences of regulating disclosures: The case of Regulation Fair Disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 24(3), pages 243-252.
    5. Gintschel, Andreas & Markov, Stanimir, 2004. "The effectiveness of Regulation FD," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 293-314, September.
    6. Gomes, Armando & Gorton, Gary & Madureira, Leonardo, 2007. "SEC Regulation Fair Disclosure, information, and the cost of capital," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 300-334, June.
    7. Collins, Daniel W. & Kothari, S. P. & Rayburn, Judy Dawson, 1987. "Firm size and the information content of prices with respect to earnings," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 111-138, July.
    8. Anup Agrawal & Sahiba Chadha & Mark A. Chen, 2006. "Who Is Afraid of Reg FD? The Behavior and Performance of Sell-Side Analysts Following the SEC's Fair Disclosure Rules," The Journal of Business, University of Chicago Press, vol. 79(6), pages 2811-2834, November.
    9. Ahmed, Anwer S. & Schneible Jr., Richard A., 2007. "The impact of regulation Fair Disclosure on investors' prior information quality -- Evidence from an analysis of changes in trading volume and stock price reactions to earnings announcements," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 282-299, June.
    10. Thomas J. Lopez, 2002. "Evidence on the Incremental Information Contained in the Components of Restructuring Charges," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 29(5&6), pages 613-659.
    11. Chaney, Paul K. & Hogan, Chris E. & Jeter, Debra C., 1999. "The effect of reporting restructuring charges on analysts' forecast revisions and errors," Journal of Accounting and Economics, Elsevier, vol. 27(3), pages 261-284, July.
    12. Beaver, William H. & Lambert, Richard A. & Ryan, Stephen G., 1987. "The information content of security prices : A second look," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 139-157, July.
    13. Clement, Michael B. & Koonce, Lisa & Lopez, Thomas J., 2007. "The roles of task-specific forecasting experience and innate ability in understanding analyst forecasting performance," Journal of Accounting and Economics, Elsevier, vol. 44(3), pages 378-398, December.
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    Cited by:
    1. Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel, 2014. "Synergy disclosures in mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 31(C), pages 88-100.

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