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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
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Less timely earnings announcements and voluntary disclosure
Cho, Hyunkwon; Choi, Sunhwa; Kim, Robert - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 524-564
Persistent link: https://www.econbiz.de/10014304078
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Management earnings forecasts and other forward-looking statements
Bozanic, Zahn; Roulstone, Darren T.; Van Buskirk, Andrew - In: Journal of accounting & economics 65 (2018) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10011843799
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The effect of timeliness and credit ratings on the information content of earnings announcements
Leventis, Stergios; Dasilas, Apostolos; Owusu-Ansah, Stephen - In: International journal of the economics of business 21 (2014) 3, pp. 261-289
Persistent link: https://www.econbiz.de/10010484183
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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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Are earnings announced early of higher quality?
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Accounting and finance : journal of the Accounting … 55 (2015) 1, pp. 187-212
Persistent link: https://www.econbiz.de/10011306043
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International Earnings Announcements : Tone, Forward-looking Statements, and Informativeness
Henry, Elaine; Thewissen, James; Torsin, Wouter - 2021
disclosure tone and more forward-looking information serve to mitigate potential home bias-related credibility and asymmetric …
Persistent link: https://www.econbiz.de/10013214827
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Information in mandatory and voluntary earnings announcement date forecasts
Barth, Mary E.; Clinch, Greg; Ma, Paul - 2018
We investigate whether mandatory earnings announcement date forecasts are informative to investors and the informational tradeoffs between mandatory and voluntary forecasts. We find: (i) The percentages of the quarter's earnings news conveyed by mandatory China and voluntary US forecasts are...
Persistent link: https://www.econbiz.de/10011980114
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The effect of CEO IT expertise on the information environment : evidence from earnings forecasts and announcements
Haislip, Jacob Z.; Richardson, Vernon J. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 71-94
Persistent link: https://www.econbiz.de/10011976954
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Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements
Chen, Shuping; DeFond, Mark L.; Park, Chul W. - 2002
We investigate a pervasive voluntary disclosure practice -- managers including balance sheets with quarterly earnings …
Persistent link: https://www.econbiz.de/10014122934