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Information Content Of Revised Earnings Forecasts, Market Learning, And Analyst Behavior, Lifei Xue Jan 2019

Information Content Of Revised Earnings Forecasts, Market Learning, And Analyst Behavior, Lifei Xue

Open Access Theses & Dissertations

In my first essay, I examine how the quality of private information and the quality of public information contained in analyst revised one-year-ahead earnings forecasts issued right after a quarterly earnings announcement affect the post-earnings announcement drift (PEAD). I find that high precision of private information contained in revised forecasts reduces the level of PEAD and that the precision of public information contained in the revised one-year-ahead earnings forecasts partially offset the reduction in PEAD. Moreover, I find the effect of precision of private information on PEAD decreases after Reg FD, which required in the year 2000 that analysts could …


Strategies For Using Information And Communication Technologies To Improve Profitability, Rodney Mciver Jan 2019

Strategies For Using Information And Communication Technologies To Improve Profitability, Rodney Mciver

Walden Dissertations and Doctoral Studies

Small business owners in a range of industries continually adapt to take advantage of technological developments in accounting, marketing, and communication. The purpose of this multiple case study was to explore strategies that small business owners operating in the central region of North Carolina used to implement information and communication technology (ICT). Roger's diffusion of innovation theory grounded the study. Data collection included face-to-face semistructured interviews with 6 owners of small businesses who successfully implemented ICT, field notes from site observations, and reviews of participant websites. Interviews were transcribed and participants were engaged in member checking. Data were analyzed using …