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- Trends In Earnings Management And Informativeness Of Earnings Announcements In The Pre- And Post-Sarbanes-Oxley Periods
- From the executive summary: ‘The paper presents a study which documents that firms' management of accounting earnings increased steadily from 1987 through the second quarter of 2001, further increasing dramatically from the third quarter of 2001 until the passage of the Sarbanes-Oxley Act of 2002. This increase more than reversed...
- White papers 2004-03-01
- Historical Financial Statements
- A positive relationship between the sign of the initial historical information and both future firm performance and subsequent quarterly earnings announcement reactions suggests that the market initially under reacts to the historical information. In particular, of the annual return difference between exante strong and weak firms is earned over...
- White papers 2002-01-01
- Neogen Corporation F2Q09 (Qtr End 11/30/08) Earnings Call Transcript
- Earnings Call ExcerptNeogen Corporation NEOG F2Q09 Earnings Call January 6, 2009 11:00 am ET Executives James L. Herbert - Chairman and Chief Executive Officer Lon M. Bohannon - President and Chief Operating Officer Richard R. Current - Chief Financial Officer Analysts Stephen O'Neil - Hilliard Lyons...
- Earnings calls 2009-01-06
Additional Resources
- HickoryTech Revises Fourth Quarter Earnings Announcement
- MANKATO, Minn. -- HickoryTech Corp. (Nasdaq:HTCO) today reported that it has revised its fourth quarter and year-end 2006 results, which were announced March 7, 2007 in the earnings release and discussed March 8, 2007 during the investor conference call. The income from continuing operations and net income loss were reduced...
- Research articles 2007-03-14
- SEC Proposes Rules Implementing Provisions Of The Sarbanes-Oxley Act Of 2002 Requiring Companies To Reconcile Non-GAAP Financial Information
- The Securities and Exchange Commission SEC proposed the Rules implementing provisions of the Sarbanes-Oxley Act. The proposed Rule requires companies to reconcile Non-Generally Accepting Accounting Principles GAAP financial information, file the earnings announcement, and disclose the balance sheets. The Rule also prohibits the directors and officers from trading during pension...
- White papers 2002-10-31
- Goldman, Citibank and Others Rely on Earnings Tricks -- But Not Revised Mark-to-Market Rules
- Financial institutions have been using a whole array of tricks to boost earnings for the first quarter and beat analysts' estimates, but the revised accounting rules on mark-to-market, which was supposed to smooth unrealized losses, hasn't been one of them. Maybe for the simple reason that it won't improve earnings...
- Blog posts 2009-04-22
- NIC Inc. Q3 2007 Earnings Call Transcript
- Earnings Call Excerpt NIC Inc. EGOV Q3 2007 Earnings Call November 7, 2007, 8:30 a.m. ET Executives Jeffery Fraser - Chief Executive Officer, Co-Founder Harry Herington, President Stephen or Steve Kovzan - Chief Financial Officer David Oboyski - Director of Investor Relations and Communications Analysts...
- Earnings calls 2007-11-07
- Soapstone Networks, Inc. Q3 2008 Earnings Call Transcript
- Earnings Call ExcerptSoapstone Networks,Inc. SOAP Q3 2008 Earnings Call October 16, 2008 8:30 am ET Executives William J. Leighton III, Ph.D. – Chief Executive Officer, President William J. Stuart – Chief Financial Officer, Senior VP of Finance and Treasurer T. S. Ramesh – Principal Accounting Officer and VP...
- Earnings calls 2008-10-16
- Dominion Resources, Inc. Q1 2006 Earnings Conference Call Transcript (D)
- Earnings Call Excerpt Dominion Resources, Inc., D Q1 2006 Earnings Conference Call May 3, 2006, 10:00 a.m. EST Executives: Thomas F. Farrell, II, President and CEO Thomas N. Chewning, Executive Vice President and CFO Duane C. Radtke, President and CEO, Dominion Exploration...
- Earnings calls 2006-05-03
- Nextel Partners to Revise Financial Statements
- KIRKLAND, Wash. -- As anticipated in its year-end earnings announcement, Nextel Partners, Inc. (Nasdaq:NXTP) today joined other public companies in announcing plans to revise its 2004 financial results due to recent clarification from the Securities and Exchange Commission about lease transaction accounting practices.
- Research articles 2005-03-11
- JetBlue Airways Corporation Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Now we will begin the 30-minute question and answer session for investors and analysts. We'd like to ask everyone to please limit themselves to one or two questions with a brief follow up so that we can accommodate as many as possible. Thank you. Your first...
- Earnings calls 2007-10-23
- TransAlta Corporation Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionJennifer Pierce - Director of Investor Relations Thank you, Steve and Brian. So that we may rotate through callers, we shall take one question and one follow-up from each caller, before moving down the queue. We shall answer the questions from the investment community first, and then...
- Earnings calls 2007-10-24
- Equinix, Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator instructions]. Our first question comes from Jonathan Schildkraut with Jefferies. Jonathan Schildkraut - Jefferies & Company Wow. Stephen M. Smith - President and Chief Executive Officer Hey Jonathan, how are you? Jonathan Schildkraut - Jefferies & Company Hi guys,...
- Earnings calls 2007-10-30
- Business Objects Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions] Your first question comes from the line of Mohammed Moawalla with Goldman Sachs. Mohammed Moawalla – Goldman Sachs Yes good morning. John, can you elaborate a little bit around some of the weakness in the quarter and just indicate whether some of...
- Earnings calls 2007-10-24
- Taubman Centers Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. Your first question is from Christine McElroy with Banc of America. Christine McElroy - Banc of America Securities Hi, good morning. Obviously your tenant sales growth numbers were very strong. Can you give us some color on how that growth trended...
- Earnings calls 2007-10-24
- Toyota Motor F1Q08 (Qtr End 6/30/07) Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Today's question-and-answer session will be conducted electronically. [Operator Instructions]. We'll go first to Steve Usher with Japan Investment [ph]. Unidentified Analyst Good evening. Thank you very much for the call. Could you please give us a slightly more detailed breakdown of the...
- Earnings calls 2007-08-03
- MDC Holdings, Inc. Q3 2007 Earnings Call Transcripts
- Question-and-Answer SessionOperator [Operator instructions]. Our first question comes from Michael Rehaut of J.P. Morgan. Michael Rehaut - J.P. Morgan Hi, thanks. Good morning. Larry A. Mizel - Chairman and Chief Executive Officer Hi, Mike. Michael Rehaut - J.P. Morgan First question relates...
- Earnings calls 2007-10-25
- AU Optronics Corporation Q4 2005 Earnings Conference Call Transcript (AUO)
- Earnings Call Excerpt AU Optronics Corporation AUO Q4 2005 Earnings Conference Call February 8th 2006, 7:00 AM. Executives: Julie Chan, Senior Manager Finance Dr. David Su, Vice President and General Manager, Consumer Electronics Display Max Cheng, Vice President and Chief Financial Officer...
- Earnings calls 2006-02-09
- Wind River F1Q10 (Qtr End 4/30/09) Earnings Call Transcript
- Earnings Call ExcerptWind River Systems, Inc. WIND F1Q10 Earnings Call January 30, 2008 5:00 pm ET Executives Anne Marie McCauley - Vice President, Investor Relations Ian R. Halifax - Chief Financial Officer, Senior Vice President - Finance & Administration, Secretary Kenneth R. Klein - Chairman of the Board, President,...
- Earnings calls 2009-06-04
- Tim Hortons Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you very much, Mr. Bonikowsky. [Operator Instructions]. Our first question comes from the line of Irene Nattel from RBC Capital Markets. Please proceed. Irene Nattel - RBC Capital Markets Thanks, and good morning everyone. Clearly, the same store sales numbers were extremely...
- Earnings calls 2007-10-28
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