Construct · 1 fields · 1 citations

earnings conference calls: a standalone construct

One name. One construct. A landmark on the map.

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Financial reporting

live calls in which managers discuss results and answer analyst questions, a voluntary disclosure channel that adds information to the earnings release.

In financial reporting, earnings conference calls refers to live calls in which managers discuss results and answer analyst questions, a voluntary disclosure channel that adds information to the earnings release. This meaning comes from Frankel (1999) in Journal of Accounting Research.[1]

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Nearby constructs

channel4 fields · 4 citationsjingle · one word, four constructs disclosure6 fields · 14 citationsjingle · one name, six constructs information4 fields · 5 citationsjingle · one word, four constructs

References

Frankel, R., Johnson, M., & Skinner, D. J. (1999). An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium. Journal of Accounting Research, 37(1), 133. https://doi.org/10.2307/2491400

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