Earnings Surprise

Refers to when a company releases earnings that are different than the consensus forecast of earnings by analysts. The surprise can be higher than expected or lower than expected, but often times a lower than expected result can have a greater adverse affect on the price of the stock.

Financial Warnings: Detecting Earning Surprises, Avoiding Business Troubles, Implementing Corrective Strategies

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Is the value relevance of earnings conditional on the timing of earnings information? [An article from: Journal of Accounting and Public Policy]

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Earnings

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