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Disclosure Salience in Earnings Conference Calls and Investor Information Processing.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Disclosure Salience in Earnings Conference Calls and Investor Information Processing./
作者:	Fronk, Karson.
面頁冊數:	1 online resource (65 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-12, Section: A.
Contained By:	Dissertations Abstracts International84-12A.
標題:	Finance. -
電子資源:	click for full text (PQDT)
ISBN:	9798379688592

Disclosure Salience in Earnings Conference Calls and Investor Information Processing.
Fronk, Karson.

Disclosure Salience in Earnings Conference Calls and Investor Information Processing. - 1 online resource (65 pages)

Source: Dissertations Abstracts International, Volume: 84-12, Section: A.

Thesis (Ph.D.)--University of Georgia, 2023.

Includes bibliographical references

Firms and third parties disclose a substantial amount of information during the earnings announcement window. Managers can alleviate information processing costs for investors by presenting this information using a variety of formats. Using machine learning, I identify the use of data visualizations, tables, and text in earnings conference call slides. I examine the association between the format of the earnings call presentation and capital market outcomes. I find the use of data visualizations in earnings conference calls is associated with decreases in information asymmetry, increases in market liquidity, and lower investor processing costs, specifically for retail investors. Additionally, I find no association between retail trading consensus and disclosure format types. Overall, my results suggest that managers' choices of disclosure formats in earnings conference calls can improve information saliency to reduce investors' processing costs.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379688592Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Data visualizationIndex Terms--Genre/Form:

554714
Electronic books.

Disclosure Salience in Earnings Conference Calls and Investor Information Processing.
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520 $a Firms and third parties disclose a substantial amount of information during the earnings announcement window. Managers can alleviate information processing costs for investors by presenting this information using a variety of formats. Using machine learning, I identify the use of data visualizations, tables, and text in earnings conference call slides. I examine the association between the format of the earnings call presentation and capital market outcomes. I find the use of data visualizations in earnings conference calls is associated with decreases in information asymmetry, increases in market liquidity, and lower investor processing costs, specifically for retail investors. Additionally, I find no association between retail trading consensus and disclosure format types. Overall, my results suggest that managers' choices of disclosure formats in earnings conference calls can improve information saliency to reduce investors' processing costs.
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