Discretionary disclosure

Journal of Accounting and Economics - Tập 5 - Trang 179-194 - 1983
Robert E. Verrecchia1
1University of Pennsylvania, Philadelphia, PA 19104, USA

Tài liệu tham khảo

Ball, 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, 159, 10.2307/2490232 Chambers, A.E. and S.H. Penman, 1983, Earnings reporting behavior and stock price, Journal of Accounting Research, forthcoming. Dyer, 1975, The timeliness of the Australian annual report, Journal of Accounting Research, 204 Givoly, 1982, Timeliness of annual earnings announcements: Some empirical evidence, The Accounting Review, 57, 486 Grossman, 1981, The role of warranties and private disclosure about product quality, Journal of Law and Economics, 24, 461, 10.1086/466995 Heckman, 1979, Sample bias as a specification error, Econometrica, 47, 153, 10.2307/1912352 Johnson, 1972 Kross, 1983 Leftwich, 1983, Insider and managers' choice among risky projects, Center for Research in Security Prices working paper no. 63 Leland, 1981, Comments on Grossman, Journal of Law and Economics, 24, 485, 10.1086/466996 Milgrom, 1981, Good news and bad news: Representation theorems and applications, Bell Journal of Economics, 12, 380, 10.2307/3003562 Mood, 1963 Patell, 1982, Good news, bad news, and the intraday timing of corporate disclosures, The Accounting Review, 57, 509 Sampford, 1953, Some inequalities on Mill's ratio and related functions, Annals of Mathematical Statistics, 24, 130, 10.1214/aoms/1177729093 Spence, 1973, Job market signalling, Quarterly Journal of Economics, 87, 355, 10.2307/1882010 Watts, 1978, Systematic ‘abnormal’ returns after quarterly earnings announcements, Journal of Financial Economics, 6, 127, 10.1016/0304-405X(78)90027-2