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Effects of prior voluntary disclosure on earnings announcements in an environment with low information and regulation

Cheng Chee Mun, Eugene; Courtenay, Stephen M.; Rahman, … - In: Pacific-Basin finance journal 19 (2011) 3, pp. 308-330

Persistent link: https://www.econbiz.de/10008848941

Effects of prior voluntary disclosure on earnings announcements in an environment with low information and regulation

Cheng Chee Mun, Eugene; Courtenay, Stephen M.; Rahman, … - In: Pacific-Basin Finance Journal 19 (2011) 3, pp. 308-329

This study examines the association between levels of annual report voluntary disclosure and the market reaction to the next interim earnings announcement in a market with both low regulation and analyst following. We examine the first order effects of voluntary disclosure by using direct...

Persistent link: https://www.econbiz.de/10008872289