The purpose of this paper is to analyse the predictability of earnings information before the quarterly disclosure date …. Two categories of firms are contrasted: the firms that announce better quarterly earnings than the prior period and the … estimation with fixed and random effects is applied to examine the impact of quarterly earnings announcements on stock returns …

The study attempted to explore the role of discretionary accrual to conceal the actual earnings as a part of … applied for calculating discretionary accruals as part of the treatment for potential earnings management practices for the … misapplication of flexible area in financial estimate in Indian BSE listed companies. As accruals have always provided a common …