Construct · 1 fields · 1 citations

information content of earnings: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial reporting

the extent to which reported accounting income conveys news that moves stock prices around and before the earnings release.

In financial reporting, information content of earnings refers to the extent to which reported accounting income conveys news that moves stock prices around and before the earnings release. This meaning comes from Ball (1968) in Journal of Accounting Research.[1]

Unit
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Measured by

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Nearby constructs

extent1 fields · 1 citationsanchor · a standalone construct information4 fields · 5 citationsjingle · one word, four constructs release1 fields · 1 citationsanchor · a standalone construct

References

Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2), 159. https://doi.org/10.2307/2490232

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