This study investigates whether firms with fraudulent financial reporting time their earnings announcements strategically and finds that fraudulent firms are more likely to disclose their earnings in the after-market hours during their fraud periods to postpone fraud detection. Cross-sectional...

This study examines whether firms’ corporate social responsibility (CSR) performance affects the informativeness of their earnings conference calls. Controlling for confounding information from earnings releases, we find a positive association between CSR performance and the magnitude of...