Thursday, July 3, 2014, 7:30 p.m. | Sunday, July 6, 2014, 7:30 a.m.
Investors have proven to be smart enough to sniff out companies’ implausible explanations for their quarterly earnings results, according to a new study.
In this edition of Smith Business Close-Up with the University of Maryland’s Robert H. Smith School of Business, Michael Kimbrough talk about his new research that looks at how investors respond to corporate news releases explaining quarterly earnings reports.
Kimbrough is an associate professor of accounting and information assurance. His research focuses on corporate financial reporting, with particular emphases on firms’ voluntary disclosure practices and on accounting for an intangible investment. His research has been published in leading academic journals including, The Accounting Review and Journal of Accounting Research. He is a member of the American Accounting Association and currently serves on the editorial board of The Accounting Review.
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About the University of Maryland's Robert H. Smith School of Business
The Robert H. Smith School of Business is an internationally recognized leader in management education and research. One of 12 colleges and schools at the University of Maryland, College Park, the Smith School offers undergraduate, full-time and flex MBA, executive MBA, online MBA, business master’s, PhD and executive education programs, as well as outreach services to the corporate community. The school offers its degree, custom and certification programs in learning locations in North America and Asia.