Rowland K. Atiase
University of Texas at Austin
12 Papers
12 Citations
Rowland K. Atiase is an academic researcher from University of Texas at Austin. The author has contributed to research in topics: Earnings & Earnings response coefficient. The author has an hindex of 8, co-authored 12 publications.
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Papers
Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements
TL;DR: In this article, the authors focus on the relationship between earnings reports and security price behavior and find that a significant portion of the information revealed through earnings reports is reflected in security prices prior to the report month (e.g., Ball and Brown [1968] and Brown and Kennelly [1972]).
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Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry☆
TL;DR: In this article, the authors provide empirical evidence regarding the effect of annual accounting earnings announcements on investors' trading behavior, and they find that the magnitude of trading volume reaction is an increasing function of both price reaction and the level of predisclosure information asymmetry.
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Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements*
TL;DR: In this paper, the authors investigated the relationship between the timeliness of annual earnings disclosure and the associated security price reaction and found that longer delays are associated with smaller market reactions, when firm size is held constant.
181
Market Reaction to Earnings Surprise Warnings: The Incremental Effect of Shareholder Litigation Risk on the Warning Effect:
TL;DR: In this article, the authors examined the incremental effect of shareholder litigation risk on market reaction to earnings surprise warnings, and found that litigation risk magnifies the warning effect for good news firms.
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The fundamental determinants of trading volume reaction to financial information: evidence and implications for empirical capital market research
TL;DR: This paper examined three potential factors that theoretical models of financial economists show determine trading volume reaction to new information: heterogeneous prior beliefs, differential interpretation, and the consensus effect, the extent to which the information causes their beliefs to converge or diverge.
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