Are earnings announced early of higher quality?

Ho-Young Lee; Vivek Mande; Myungsoo Son

Year of publication:	2015
Authors:	Lee, Ho Young ; Mande, Vivek ; Son, Myungsoo
Published in:	Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 55.2015, 1, p. 187-212
Subject:	Earnings announcement \| Timeliness in recognition \| Timeliness in disclosure \| Income smoothing \| Accruals quality \| Gewinnprognose \| Ankündigungseffekt \| Announcement effect \| Bilanzpolitik \| Accounting policy \| Gewinn \| Profit \| Unternehmenspublizität \| Corporate disclosure \| Informationswert \| Information value \| Rückstellung \| Accrual \| Berichtswesen \| Reporting \| Rechnungsabgrenzung \| Accruals and deferrals \| Börsenkurs \| Share price \| Gewinnermittlung \| Profit determination

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Source:	ECONIS - Online Catalogue of the ZBW

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