search query: @author Haw, I. M. / total: 4
reference: 2 / 4
| Author: | Haw, I. M. Ro, B. T. |
| Title: | Firm size, reporting lags and market reactions to earnings releases |
| Journal: | Journal of Business Finance and Accounting
1990 : AUTUMN, VOL. 17:4, p. 557-574 |
| Index terms: | COMPANIES BY SIZE RATE OF RETURN EARNINGS INDUSTRIES REPORTING MARKETS |
| Language: | eng |
| Abstract: | The relationship between firm size and abnormal stock return reactions to annual earnings releases are examined, with earnings reporting lags and industry membership controlled. The results suggest that when reporting lags are controlled, the firm size variables have no incremental power to explain the abnormal return behaviour around annual earnings releases at the total sample level. When reporting lags and industry membership are both controlled, the firm size effect is in evidence only for one industry out of twelve in total. |
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