Olibe, Kingsley O.; Cready, William M. - In: Review of Accounting and Finance 2 (2003) 3, pp. 5-27
This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If the information reported in the annual reports and accounts (ARA) is relevant, the U.S. security market will respond...