A growing disparity in earnings disclosure mechanisms : the rise of concurrently released earnings announcements and 10-Ks
Year of publication: |
2019
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Authors: | Arif, Salman ; Marshall, Nathan T. ; Schroeder, Joseph H. ; Yohn, Teri Lombardi |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 68.2019, 1, p. 1-28
|
Subject: | Concurrent information | Disclosure | Earnings announcements | Information content | SEC filings | Timeliness | Unternehmenspublizität | Corporate disclosure | Ankündigungseffekt | Announcement effect | Informationswert | Information value | Gewinnprognose | Earnings announcement | Gewinn | Profit | Börsenkurs | Share price | Gewinnermittlung | Profit determination | Berichtswesen | Reporting |
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