Orders Backlog in Earnings Conference Calls

Ronen Feldman; Suresh Govindaraj; Joshua Livnat; Kate Suslava

doi:10.2308/jfr-2019-0007

Orders Backlog in Earnings Conference Calls

Ronen Feldman, Suresh Govindaraj, Joshua Livnat, Kate Suslava

Business Administration

Research output: Contribution to journal › Article › peer-review

Abstract

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.

Original language	English
Pages (from-to)	83-104
Number of pages	22
Journal	JOURNAL OF FINANCIAL REPORTING
Volume	7
Issue number	2
DOIs	https://doi.org/10.2308/jfr-2019-0007
State	Published - 2022

Keywords

order backlog
conference calls
qualitative disclosures
stock returns

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10.2308/jfr-2019-0007

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Orders Backlog in Earnings Conference Calls

Abstract

Keywords

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