Conference Calls: an Empirical Analysis of Information Content and the Type of Disclosed News

This article analyzes whether the type of news and the earnings persistence influence the amount of in formation that is voluntarily disclosed by the companies. As a proxy for voluntary disclosure we use the information content of the conference calls of the companies li...

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Bibliographic Details
Main Authors: Nadia Cardoso Moreira, Felipe Ramos, Juliana Kozak-Rogo, Rafael Rogo
Format: Article
Language:English
Published: FUCAPE Business School 2016-01-01
Series:BBR: Brazilian Business Review
Subjects:
Online Access:http://www.redalyc.org/articulo.oa?id=123048011006