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RESEARCH DESIGN AND SAMPLE DESCRIPTION
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Additionally analyst following Appendix change disclosure change in earnings changes in disclosure changing firms CHGEARN complementary disclosure Compustat current earnings decrease Deflated earnings disclosure bundle disclosure choice disclosure incentives disclosure increases DISNUM dividend Doug Skinner Dow Jones earnings announcements earnings change earnings increase period equity issuance examine firm's firms that change firms that increase flat earnings period forecasts of earnings forward-looking statements future earnings future firm performance future performance gain and decline gain firms incentives to increase increase disclosure increased earnings performance increased earnings period indicates that managers indicator variable investors Jones News Retrieval Kasznik and Lev last two quarters Lundholm 1997b managers of decline managers of firms market participants measure of disclosure Median increase non-earnings information Number of firms Number of Forecasts p-value for Wilcoxon panel Percent of changing preempt prior provide information Regression Retrieval Service shares outstanding Skinner studies total disclosure voluntary disclosure Wilcoxon sign test