Uncertainty about managers' reporting objectives and investors' response to earnings reports : evidence from the 2006 executive compensation disclosures
Year of publication: |
November-December 2018
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Authors: | Ferri, Fabrizio ; Zheng, Ronghuo ; Zou, Yuan |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 66.2018, 2/3, p. 339-365
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Subject: | Earnings response coefficient (ERC) | Compensation disclosures | SEC rules | Unternehmenspublizität | Corporate disclosure | Führungskräfte | Managers | Managervergütung | Executive compensation | Berichtswesen | Reporting | Ankündigungseffekt | Announcement effect | Gewinn | Profit | Bilanzpolitik | Accounting policy |
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