Chan, Ann L.-C.; Lin, Stephen W.J.; Strong, Norman - In: Accounting and Business Research 41 (2011) 4, pp. 393-410
We exploit a unique setting to examine how an accounting regulation change affects the asymmetric timeliness of earnings. Financial Reporting Standard No. 3: Reporting Financial Performance (FRS 3) changed the way listed UK companies recognised bad news through ordinary or extraordinary items....
