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The timing of annual report disclosure : characteristics and economic consequences : evidence from two stock exchanges in China
Wang, Dehong; Song, Jianbo - In: Economic and political studies : EPS 2 (2014) 1, pp. 88-126
Persistent link: https://www.econbiz.de/10010372532
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The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
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Does taxable income under full disclosure of earnings provide incrementally useful information to investors?
Kim, Joonhyun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 271-281
Persistent link: https://www.econbiz.de/10012670829
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Information externalities and voluntary disclosure : evidence from a major customer's earnings announcement
Cho, Young Jun; Kim, Yongtae; Zang, Yoonseok - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 73-96
Persistent link: https://www.econbiz.de/10012421484
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Information content of earnings announcements around IFRS adoption and a simultaneous change in press release disclosure in Italy
Kim, Pureum; Marchini, Pier Luigi; Siciliano, Gianfranco - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950005-1-1950005-36
Persistent link: https://www.econbiz.de/10012108735
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Dark market share around earnings announcements and speed of resolution of investor disagreement
Balakrishnan, Karthik; Gkougkousi, Xanthi; Landsman, … - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 1-28
Persistent link: https://www.econbiz.de/10013418929
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Did the Sarbanes-Oxley Act of 2002 make firms less opaque? : evidence from analyst earnings forecasts
Arping, Stefan; Sautner, Zacharias - 2010 - This version: November 2010
We study whether the Sarbanes-Oxley Act (SOX) of 2002 made firms less opaque. For identification, we use a difference-in-differences estimation approach and compare EU firms that are cross-listed in the US-and therefore subject to SOX-with comparable EU firms that are not cross-listed. We derive...
Persistent link: https://www.econbiz.de/10011382666
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Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts
Li, Wanyun - In: International journal of accounting information systems 44 (2022), pp. 1-24
Persistent link: https://www.econbiz.de/10013206421
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Changes in internal control disclosure and analyst forecasts around mandatory disclosure required by the China SOX
Ji, Xudong; Lu, Wei; Qu, Wen; Richardson, Vernon J. - In: Accounting horizons : a quarterly publication of the … 33 (2019) 3, pp. 43-68
Persistent link: https://www.econbiz.de/10012258373
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Insider trading and response to earnings announcements : the impact of accelerated disclosure requirements
Tartaroglu, Semih; Imhof, Michael - In: Review of quantitative finance and accounting 49 (2017) 2, pp. 315-336
Persistent link: https://www.econbiz.de/10011797069