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Market (in)attention and the strategic scheduling and timing of earnings announcements

deHaan, Ed; Shelvin, Terry; Thornock, Jacob - In: Journal of accounting & economics 60 (2015) 1, pp. 36-55

Persistent link: https://www.econbiz.de/10011372777

Mandatory monthly sales disclosure and the information content of earnings

Lu, Hsueh-Tien; Xin Lewis, Hua Christine - In: The international journal of accounting 59 (2024) 1, pp. 1-43

Persistent link: https://www.econbiz.de/10014532240

Peer effects and disclosure timing : evidence from earnings announcements

Truong, Phong - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 427-458

Persistent link: https://www.econbiz.de/10014303216

Corporate tax avoidance and the timeliness of annual earnings announcements

Crabtree, Aaron; Kubick, Thomas - In: Review of Quantitative Finance and Accounting 42 (2014) 1, pp. 51-67

Consistent with an agency theory of tax avoidance, this study investigates the extent to which tax avoidance results in a less timely annual earnings announcement. Using 16,340 firm-years spanning the period 1993–2010, evidence is presented suggesting tax avoidance that manifests through...

Persistent link: https://www.econbiz.de/10010867736