search query: @author Miller, G.S. / total: 2
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| Author: | Miller, G.S. |
| Title: | Earnings performance and discretionary disclosure |
| Journal: | Journal of Accounting Research
2002 : MAR, VOL. 40:1, p. 173-204 |
| Index terms: | Disclosure Earnings |
| Language: | eng |
| Abstract: | Our understanding of the influence of earnings performance on disclosure is limited. Therefore, a comprehensive set of disclosures from a sample of companies experiencing an extended period of seasonally adjusted earnings increases is examined. It is studied, how these companies adjust disclosure in response to earnings increases, how disclosure changes as the period of strong earnings performance nears an end and how companies disclose during the period of earnings decline. An increase in disclosure during the period of increased earnings is found. |
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