Disclosure timing: Determinants of quarterly earnings release dates
Tài liệu tham khảo
Ajinkya, B., Bhojraj, S., Sengupta, P., 2004. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research, Forthcoming
Ball, 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, 6, 159, 10.2307/2490232
Baginski, 2002, The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in US and Canadian markets, Accounting Review, 77, 25, 10.2308/accr.2002.77.1.25
Bagnoli, 2002, The information in management’s expected earnings report date: A day late, a penny short, Journal of Accounting Research, 40, 1275, 10.1111/1475-679X.t01-1-00054
Bamber, 1998, Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity, Journal of Accounting Research, 36, 167, 10.2307/2491473
Barclay, 1991, Negotiated block trades and corporate control, Journal of Finance, 46, 861, 10.2307/2328546
Beasley, 1996, An empirical analysis of the relation between the board of director composition and financial statement fraud, Accounting Review, 71, 443
Begley, 1998, Is there information in an earnings announcement delay?, Review of Accounting Studies, 3, 347, 10.1023/A:1009635117801
Bethel, 1998, Block share purchases and corporate performance, Journal of Finance, 53, 605, 10.1111/0022-1082.244195
Borokhovich, 1996, Outside directors and CEO selection, Journal of Financial and Quantitative Analysis, 31, 337, 10.2307/2331395
Botosan, 2000, Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures, Journal of Accounting Research, 38, 329, 10.2307/2672936
Bushee, 2000, Corporate disclosure practices, institutional investors, and stock return volatility, Journal of Accounting Research, 38, 171, 10.2307/2672914
Bushee, 2003, Open versus closed conference calls: The determinants and effects of broadening access to disclosure, Journal of Accounting and Economics, 34, 149, 10.1016/S0165-4101(02)00073-3
Chambers, 1984, Timeliness of reporting and the stock price reaction to earnings announcements, Journal of Accounting Research, 22, 21, 10.2307/2490700
Choi, J., Ziebart, D., 2001. A reexamination of bias in management earnings forecasts. Working paper, Hong Kong University of Science and Technology and University of Illinois at Urbana-Champaign
Core, 2001, A review of the empirical disclosure literature: Discussion, Journal of Accounting and Economics, 31, 441, 10.1016/S0165-4101(01)00036-2
Fama, 1983, Agency problems and residual claims, Journal of Law and Economics, 26, 327, 10.1086/467038
Feltham, 1992, Voluntary financial disclosure in an entry game with continua of types, Contemporary Accounting Research, 9, 46, 10.1111/j.1911-3846.1992.tb00869.x
Francis, 1994, Shareholder litigation and corporate disclosures, Journal of Accounting Research, 32, 137, 10.2307/2491279
Financial Accounting Standards Board, 1980. Statement of Accounting Concepts No. 2
Frankel, 1999, An empirical examination of conference calls as a voluntary disclosure medium, Journal of Accounting Research, 37, 133, 10.2307/2491400
Frankel, 1995, Discretionary disclosure and external financing, Accounting Review, 70, 135
Givoly, 1982, Timeliness of annual earnings announcements: Some empirical evidence, The Accounting Review, 57, 486
Healy, 2001, Information asymmetry, corporate disclosure and capital markets: A review of the empirical disclosure literature, Journal of Accounting and Economics, 31, 405, 10.1016/S0165-4101(01)00018-0
Healy, 1999, Stock performance and intermediation changes surrounding sustained increases in disclosure, Contemporary Accounting Research, 16, 485, 10.1111/j.1911-3846.1999.tb00592.x
Heflin, 2000, Block ownership and market liquidity, Journal of Financial and Quantitative Analysis, 35, 621, 10.2307/2676258
Johnson, 2001, The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms, Journal of Accounting Research, 39, 297, 10.1111/1475-679X.00014
Kaznik, 1995, To warn or not to warn—management disclosures in the face of an earnings surprise, Accounting Review, 70, 113
Klein, 2002, Audit committee, board of director characteristics, and earnings management, Journal of Accounting and Economics, 33, 375, 10.1016/S0165-4101(02)00059-9
Kothari, 2001, Capital markets research in accounting, Journal of Accounting and Economics, 31, 105, 10.1016/S0165-4101(01)00030-1
Kross, 1984, An empirical investigation of the effect of quarterly earnings announcement timing on stock returns, Journal of Accounting Research, 22, 153, 10.2307/2490706
Lang, 1993, Cross-sectional determinants of analyst ratings of corporate disclosures, Journal of Accounting Research, 31, 246, 10.2307/2491273
McConnell, 1990, Additional evidence on equity ownership and corporate value, Journal of Financial Economics, 27, 595, 10.1016/0304-405X(90)90069-C
Morck, 1988, Managerial ownership and market valuation: An empirical analysis, Journal of Financial Economics, 20, 293, 10.1016/0304-405X(88)90048-7
Scott, 1994, Incentives and disincentives of financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms, The Accounting Review, 69, 26
Sengupta, 1998, Corporate disclosure quality and the cost of debt, The Accounting Review, 73, 459
Skinner, 1994, Why firms voluntarily disclose bad-news, Journal of Accounting Research, 32, 38, 10.2307/2491386
Skinner, 1997, Earnings disclosure and stockholder lawsuits, Journal of Accounting and Economics, 23, 249, 10.1016/S0165-4101(97)00010-4
Verrecchia, 1983, Discretionary disclosure, Journal of Accounting and Economics, 5, 179, 10.1016/0165-4101(83)90011-3
Verrecchia, 2001, Essays on disclosure, Journal of Accounting and Economics, 32, 97, 10.1016/S0165-4101(01)00025-8
Wagenhofer, 1990, Voluntary disclosure with a strategic opponent, Journal of Accounting and Economics, 12, 341, 10.1016/0165-4101(90)90020-5
Weisbach, 1988, Outside directors and CEO turnover, Journal of Financial Economics, 20, 431, 10.1016/0304-405X(88)90053-0
White, 1980, A heteroscedasticity-consistent covariance matrix estimator and a direct test of heteroscedasticity, Econometrica, 48, 817, 10.2307/1912934
