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| Author: | Skinner, D. |
| Title: | Why firms voluntarily disclose bad news |
| Journal: | Journal of Accounting Research
1994 : SPRING, VOL. 32:1, p. 38-60 |
| Index terms: | COMPANIES DISCLOSURE ACCOUNTING |
| Language: | eng |
| Abstract: | This paper provides evidence on corporate voluntary disclosure practices through an examination of the earnings-related disclosures made by a random sample of 93 NASDAQ firms during 1981-90. The author finds that, consistent with prior studies, earnings-related voluntary disclosures occur infrequently; good news disclosures tend to be point or rang estimates of annual earnings-per-share, while bad news disclosures tend to be qualitative statements about the current quarter's earnings. |
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