Investors increasingly use ESG information for their investment decisions. The purpose of
this study is to investigate whether investors practise disciplinary trading using the ESG …

Abstract Research Question/Issue This study shows how investors assessed the
informativeness of earnings announcements during the Covid‐19 pandemic. Prior studies …

Accounting literature has been discussing about the relevance of the earnings number and
financial reports for a long time. After the seminal work of Ball and Brown (1968) showing a …