Search Results - subject:"Managerial disclosure"

THE EFFECT OF ANNUAL EARNINGS ANNOUNCEMENT DELAY ON STOCK RETURNS

YANG, Xiaolou - In: Journal of Applied Research in Finance Bi-Annually II (2010) 1, pp. 84-90

In this paper, I investigate the relationship between managerial annual earnings announcement delays and stock-return behavior surrounding their releases. The empirical results indicate that the pattern between announcement timing and stock returns persists. In particular, annual earnings...

Persistent link: https://www.econbiz.de/10010742162

Too good to be true! : the bifurcated effect of stong tone in management disclosures on investors' decisions

Triki, Anis; Arnold, Vicky; Sutton, Steve G. - In: Advances in accounting behavioral research 18 (2015), pp. 1-31

Persistent link: https://www.econbiz.de/10011393109

The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms

Marsden, Alastair; Poskitt, Russell; Wang, Yinjian - In: Pacific Accounting Review 23 (2011) 3, pp. 224-261

Purpose – The purpose of this paper is to investigate the impact of the introduction of New Zealand's statutory‐backed continuous disclosure regime enacted in December 2002 on the differential disclosure behaviour of New Zealand firms with good and bad earnings news....

Persistent link: https://www.econbiz.de/10014968722