Chen, Gongmeng; Cheng, Louis T. W.; Gao, Ning - In: Journal of Business Finance & Accounting 32 (2005-01) 1-2, pp. 65-95
The China Securities Regulatory Commission requires all listed firms to make earnings announcements by the end of April each year. This requirement creates a unique opportunity for us to evaluate the timing of earnings announcements in a four-month cluster. Firms, which are willing to make early...