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Is there Information in an Earnings Announcement Delay? · Study

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ArticleIs there Information in an Earnings Announcement Delay?

Joy Begley1998

Article1998

Is there Information in an Earnings Announcement Delay?

Joy Begley · Paul E. Fischer

173 citations·0/0 files stored·Review of Accounting Studies

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Analysis and Corporate Governance

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References

1994Why Firms Voluntarily Disclose Bad News 1994Shareholder Litigation and Corporate Disclosures 1992Reputation and Performance Among Security Analysts 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements 1984An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns 1991Informationally motivated auditor replacement 1991Security Returns Around Earnings Announcements.1990Theories of earnings-announcement timing

Cited by

2007The Earnings Announcement Premium and Trading Volume 2007Earnings announcement premia and the limits to arbitrage 2009The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis 2010The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases 2002The Effect of Earnings–Announcement Timing on Earnings Management 2014Inter-industry network structure and the cross-predictability of earnings and stock returns

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2002The Effect of Earnings–Announcement Timing on Earnings Managementarticle · 5 shared references 2012The Timing of Quarterly ‘Pro Forma’ Earnings Announcementsarticle · 5 shared references 2004Disclosure timing: Determinants of quarterly earnings release datesarticle · 4 shared references 2002The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Shortarticle · 4 shared references 2003Audit Qualification and Timing of Earnings Announcements: Evidence from Chinaarticle · 4 shared references 2021Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*article · 4 shared references

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Year1998

Typearticle

Published1998-12-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations173

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1009635117801

openalex_workW1522133161

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2016Assessing Tax Risk: Practitioner Perspectives

2018Evidence on the relation between managerial ability and financial reporting timeliness