Sources of Value Relevance in Interim Sales Disclosures: Insights From the Retail Industry

Sabrina Gong et al.

Journal of Corporate Accounting and Finance2026https://doi.org/10.1002/jcaf.70033article
ABDC B
Weight
0.50

Abstract

Prior research on the value relevance of sales has produced mixed results, largely because it is difficult to isolate the information content of sales. Using a unique dataset of interim sales disclosures by retail firms, this study demonstrates that stock market investors react strongly to these stand‐alone sales announcements, and that the value relevance of sales information arises primarily from growth in same‐store sales (SSS). In a decomposition analysis, we find that interim sales disclosures provide more information to the market than earnings announcements and other disclosure events. We also find that interim SSS growth predicts a firm's future earnings and operating cash flows. Overall, this study presents new evidence on the value relevance of sales and contributes to the ongoing debate about whether U.S. retail companies should continue to provide interim sales disclosures.

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https://doi.org/https://doi.org/10.1002/jcaf.70033

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@article{sabrina2026,
  title        = {{Sources of Value Relevance in Interim Sales Disclosures: Insights From the Retail Industry}},
  author       = {Sabrina Gong et al.},
  journal      = {Journal of Corporate Accounting and Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/jcaf.70033},
}

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Sources of Value Relevance in Interim Sales Disclosures: Insights From the Retail Industry

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.