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The impact of regulatory reforms on the earnings forecasting behaviour of IPO firms
Gallery, Gerry; Gallery, Natalie; Linus, Angela - In: Pacific accounting review 23 (2011) 1, pp. 286-315
Persistent link: https://www.econbiz.de/10009413439
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Public regulatory reform and management earnings forecasts in a low private litigation environment
Dunstan, Keitha; Gallery, Gerry; Truong, Thu Phuong - In: Accounting and finance : journal of the Accounting … 51 (2011) 2, pp. 437-465
Persistent link: https://www.econbiz.de/10009159254
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The impact of litigation risk on the strategic timing of management earnings forecasts
Jackson, Andrew B.; Gallery, Gerry; Balatbat, Maria C. A. - In: Accounting and finance : journal of the Accounting … 55 (2015) 2, pp. 467-495
Persistent link: https://www.econbiz.de/10011402906
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The Impact of Litigation Risk on the Strategic Timing of Management Earnings Forecasts
Jackson, Andrew B. - 2013
This paper examines whether managers strategically time their earnings forecasts (MEFs) as litigation risk increases. We find as litigation risk increases, the propensity to release a delayed forecast until after the market is closed (AMC) or a Friday decreases but not proportionally more for...
Persistent link: https://www.econbiz.de/10013093502