Chen, Yi-Ching; Wang, Tawei; Seng, Jia-Lang - In: Asian Review of Accounting 23 (2015) 1, pp. 2-16
days with respect to the earnings announcement date. Findings – The results demonstrate that, overall, VAC does not affect …Purpose – The purpose of this paper is to investigate the relation between voluntary accounting changes (VACs) and post-earnings … announcement drift. In addition, the authors examine how accounting choice heterogeneity moderates such association. Design …