{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/19160"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/19160","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"Corporate financial information disclosure process vs. event","abstract":"This dissertation bridges the gap of knowledge between communication and financial research in the area of corporate information dissemination. Mainstream financial research views corporate disclosure of earnings as an event. Earnings estimates are important to the valuation of a firm. It would seem to be in the best interest of management to control the expectations of earnings surrounding its firm to achieve a fair market value for the firm's stock. This dissertation suggests that: (1) corporations consciously control the range of earnings estimates associated with their firms' quarterly earnings, (2) analysts are aware of the degree to which corporations are managing their projections, (3) the range in which corporations control the estimates surrounding their quarterly earnings is reflected in analysts' perceptions of corporations' communication abilities, and (4) the perception of analysts is correlated to the actual disparity of estimates surrounding a company's actual earnings.","abstract_html":"This dissertation bridges the gap of knowledge between communication and financial research in the area of corporate information dissemination. Mainstream financial research views corporate disclosure of earnings as an event. Earnings estimates are important to the valuation of a firm. It would seem to be in the best interest of management to control the expectations of earnings surrounding its firm to achieve a fair market value for the firm's stock. This dissertation suggests that: (1) corporations consciously control the range of earnings estimates associated with their firms' quarterly earnings, (2) analysts are aware of the degree to which corporations are managing their projections, (3) the range in which corporations control the estimates surrounding their quarterly earnings is reflected in analysts' perceptions of corporations' communication abilities, and (4) the perception of analysts is correlated to the actual disparity of estimates surrounding a company's actual earnings.","abstract_has_math":false,"creators":["Ono, Connie Lee"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Communications","degree_department":null,"school":null,"contributors":["Christians, Clifford G."],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2011,"date_issued":"2011-05-07T11:58:46Z","date_published":"2011-05-07T11:58:46Z","updated_at":"2026-07-22T22:25:12Z","subjects":["Business Administration, Management","Economics, Finance"],"languages":["eng"],"rights":["Copyright 1990 Ono, Connie Lee"],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["AAI9114367","(UMI)AAI9114367"],"render_values":[{"text":"AAI9114367","href":null,"code":true},{"text":"(UMI)AAI9114367","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/19160","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Christians, Clifford G."]},{"key":"dc:creator","label":"Author","values":["Ono, Connie Lee"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2011-05-07T11:58:46Z","10000-01-01","1990"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Communications"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Management","Economics, Finance"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 1990 Ono, Connie Lee"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["AAI9114367","(UMI)AAI9114367","http://hdl.handle.net/2142/19160"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["This dissertation bridges the gap of knowledge between communication and financial research in the area of corporate information dissemination. 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Mainstream financial research views corporate disclosure of earnings as an event. Earnings estimates are important to the valuation of a firm. It would seem to be in the best interest of management to control the expectations of earnings surrounding its firm to achieve a fair market value for the firm's stock. This dissertation suggests that: (1) corporations consciously control the range of earnings estimates associated with their firms' quarterly earnings, (2) analysts are aware of the degree to which corporations are managing their projections, (3) the range in which corporations control the estimates surrounding their quarterly earnings is reflected in analysts' perceptions of corporations' communication abilities, and (4) the perception of analysts is correlated to the actual disparity of estimates surrounding a company's actual earnings.","Made available in DSpace on 2011-05-07T11:58:46Z (GMT). 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