The sample selection of this study starts with all the conference call transcript data from the Thomson Reuters StreetEvents database over the period of 2002-2013. StreetEvents offers the largest available archive of global transcripts, briefs, events, guidance, and filings. We include U.S. firms’ corporate disclosure transcripts, which contain quarterly earnings conference calls, corporate conference calls, conference presentations, and analyst conference calls. We obtain firm accounting data from Compustat, stock return data from the Center for Research in Security Prices (CRSP), and CEO and CFO demographic characteristic data from Capital IQ People Intelligence, MorningStar Historical Governance, and BoardEx. M&A data are from the Securities Data Corporation (SDC) Mergers and Acquisitions Database. We start our sample selection with all the U.S. firms covered by StreetEvents. After matching all the variables needed for this study, we have a total number of 2,384 firms, 1,406 of which belong to S&P 1500 Index.
The sample selection of this study starts with all the conference call transcript data from the Thomson Reuters StreetEvents database over the period of 2002-2013. StreetEvents offers the largest available archive of global transcripts, briefs, events, guidance, and filings. We include U.S. firms’ corporate disclosure transcripts, which contain quarterly earnings conference calls, corporate conference calls, conference presentations, and analyst conference calls. We obtain firm accounting data from Compustat, stock return data from the Center for Research in Security Prices (CRSP), and CEO and CFO demographic characteristic data from Capital IQ People Intelligence, MorningStar Historical Governance, and BoardEx. M&A data are from the Securities Data Corporation (SDC) Mergers and Acquisitions Database. We start our sample selection with all the U.S. firms covered by StreetEvents. After matching all the variables needed for this study, we have a total number of 2,384 firms, 1,406 of which belong to S&P 1500 Index.
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