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Theories of earnings-announcement timing

Journal of accounting & economics, 1990-10, Vol.13 (3), p.285-301 [Peer Reviewed Journal]

1990 ;Copyright Elsevier Sequoia S.A. Oct 1990 ;ISSN: 0165-4101 ;EISSN: 1879-1980 ;DOI: 10.1016/0165-4101(90)90035-3 ;CODEN: JAECDS

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  • Title:
    Theories of earnings-announcement timing
  • Author: Trueman, Brett
  • Subjects: Corporate income ; Earnings ; Earnings management ; Economic models ; Economic theory ; Effects ; Market equilibrium ; Progress reports ; Release ; Stock prices
  • Is Part Of: Journal of accounting & economics, 1990-10, Vol.13 (3), p.285-301
  • Description: Recent empirical research has found that when a firm releases its earnings report earlier than expected, its stock price rises, on average, while if the report is late, its stock price declines. The analysis here focuses on two alternative explanations for these findings, each based on the premise that some firms with unfavorable earnings increase their reported income through earnings management. In one case earnings management necessitates a reporting delay, while in the other a delay is caused by the manager's desire to first observe other firms' earnings. Both cases lead to market reactions consistent with the empirical findings.
  • Publisher: Amsterdam: Elsevier B.V
  • Language: English
  • Identifier: ISSN: 0165-4101
    EISSN: 1879-1980
    DOI: 10.1016/0165-4101(90)90035-3
    CODEN: JAECDS
  • Source: Alma/SFX Local Collection
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