返回知识图谱
business
corporate-finance
可信度 75%

摘要

Real-time revenue and firm disclosure Abstract We examine firm disclosure choice when information is received on a real-time, continuous basis. We use transaction-level credit and debit card sales for a sample of retail firms to construct a weekly measure of abnormal revenue for each firm. We validate the informativeness of this abnormal real-time revenue information, confirming its positive correlation with abnormal returns, unexpected revenue realizations, and management revenue forecast news...

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被引用 45 次