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首页> 外文期刊>Journal of accounting, auditing & finance >Differential Volume and Price Reactions to Loss Announcements and the Association With Loss Reversals
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Differential Volume and Price Reactions to Loss Announcements and the Association With Loss Reversals

机译：对损失公告的不同数量和价格反应以及与损失冲销的关联

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>We examine differential volume–price reactions to loss announcements and their association with loss reversals. Our findings show that differential volume–price reactions are dissimilar between firms reporting profits and losses. In addition, the differential volume–price reactions surrounding loss announcements are useful in predicting loss reversals. When jointly considered, volume and price reactions provide unique information about future profitability for firms currently reporting losses. Overall, our results are consistent with losses generating more investor disagreements and more trading volume and show that a measure based on differential volume–price reactions to loss announcements is informative with regard to predicting subsequent loss reversals.
机译： >我们检查了差异量–对损失公告的价格反应及其与损失冲销的关联。我们的发现表明，在报告利润和亏损的公司之间，数量和价格的差异是不同的。此外，围绕亏损公告的数量-价格差异反应对于预测亏损逆转很有用。综合考虑，数量和价格反应可为当前报告亏损的公司提供有关未来盈利能力的独特信息。总体而言，我们的结果与亏损产生了更多的投资者分歧和更多的交易量是一致的，并且表明基于差异量-价格对亏损公告的反应的度量对于预测后续亏损逆转是有益的。

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