Does Innovation Matter to Conference Calls?
Document Type
Article
Publication Date
11-1-2007
Abstract
The main purpose of this study is to investigate whether the likelihood, frequency, and information content of conference calls are positively associated with innovation. The study is based on 534 conference calls conducted in 340 firm-years from 1997 to 2001 in Taiwan. Our findings indicate that more innovative firms are more likely to conduct conference calls and conduct them more frequently than less innovative firms. Consistent with prior research, high-growth firms and larger firms are more likely to hold conference calls, and hold them more frequently, than other firms. Low price-earnings firms are, nonetheless, more likely and frequent to host conference calls when their stock price has been undervalued. We also find supporting evidence that cumulative abnormal returns surrounding the event dates of conference calls are positively associated with the level of and change in innovation investments. In addition, our empirical results of market reaction driven by conference calls are still robust after controlling the effect of selection bias, market expectation, and timing of conducting conference calls. Finally, we also find that firms that are more innovative are more likely to discuss innovation activities during conference calls.
DOI
10.1109/TEM.2007.906841
MSU Digital Commons Citation
Chin, Chen Lung; Lee, Picheng; Wang, Ping Wen; and Kleinman, Gary, "Does Innovation Matter to Conference Calls?" (2007). Department of Accounting and Finance Faculty Scholarship and Creative Works. 49.
https://digitalcommons.montclair.edu/acctg-finance-facpubs/49