Order Backlog in Earnings Conference Calls.

Publication Date

9-2022

Description

Focusing on quarterly earnings conference call transcripts, we provide evidence that order backlog discussions are positively priced by investors. Pricing appears to be efficient whether these discussions are accompanied by quantitative support or are solely qualitative. We find these disclosures to have stronger pricing effects for growth firms and firms with weaker information environments. Our study contributes to the body of order backlog research by incorporating more timely disclosures as well as by incorporating qualitative disclosures.

Journal

The Journal of Financial Reporting

Volume

7

Issue

2

First Page

83

Last Page

104

Department

Accounting and Financial Management

DOI

https://doi.org/10.2308/JFR-2019-0007

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