The dark side of low financial reporting frequency : investors' reliance on alternative sources of earnings news and excessive information spillovers
Year of publication: |
2020
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Authors: | Arif, Salman ; George, Emmanuel T. de |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 6, p. 23-49
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Subject: | financial reporting frequency | information spillovers | bellwether earnings news | Ankündigungseffekt | Announcement effect | Rechnungswesen | Accounting | Spillover-Effekt | Spillover effect | Informationsverbreitung | Information dissemination | Informationswert | Information value | Finanzanalyse | Financial analysis | Information | Gewinn | Profit |
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