Read the investor's point of view of the content of the announcement of earnings Study of a sample of investors in the Amman Stock Exchange Securities
THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES,
Volume 8, Issue 32, Pages 142-155
AbstractThis research aims to investigate the information content of Earning announcement, and the Investor perception level. And this information content is renewed in form and quality of the accounting and un-accounting information, which contributes in the improvement of the ability to read the implied messages included in the earnings announcements.
In this paper, two main hypotheses has been adopted to explain the Investor perception level; the first concerns the level of investor's perception of the information content in the earnings announcement, the second determines the different perception among the sample.
The analysis of the results indicates that there is a high level of perception for the information content by the investor, as well as identifying no different Investor perception level except one area .
Key word: Earning Content , Earning Surprise , Problem Agency , Consensus Forecasts .
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