Earnings conference calls and annual reports, similar or different information?

Kurmanbek Meirkulov (), Nicole Pavlides (), Maarten Pronk () and Erik Roelofsen ()
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Kurmanbek Meirkulov: EY, Amsterdam, Netherlands
Nicole Pavlides: EY, Utrecht, Netherlands
Maarten Pronk: Erasmus University Rotterdam, Rotterdam, Netherlands
Erik Roelofsen: Erasmus University Rotterdam, Rotterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2024, vol. 98, issue 6, 379-389

Abstract: Nearly half of the questions raised in the Q&A part of earnings conference calls is related to topics which are not discussed in the presentation part. The difference between the Q&A and the annual report is even larger. The majority of topics in the Q&A is not raised in the annual report. Interviews with investor relation officers indicate that they consider the conference calls and annual reports as information channels with a different purpose, where conference calls are meant to inform the markets about the progress in executing the strategy and to reinforce key messages.

Keywords: Earnings; conference; calls; annual; reports; investor; relations; officer (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:98:y:2024:i:6:p:379-389

DOI: 10.5117/mab.98.136140

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