Matsumoto, D.

information content discussion presentation information fi rm performance content disclosure performance analyst return conference manager fi rms result percent accounting session earning period signi ficant quarter signi coef ficient discussion session fi nancially review portion t-stat discussion portion coeff release panel discussion sessions table ficant earnings announcement sample segment discussion periods ficient length trading press release jabretpresj variable regression presentation portion diffret measure press analysis 0.001 announcement jretdayb difference à0.01 effect evidence trading hours study nancially signi ficantly jretdayb 4j future-oriented value market retdayb 4 transcript 0.00 jabretdiscj research relation retdayb forecast correlation control number future-oriented disclosures matsumoto pronk