search query: @author Taffler, R. / total: 8
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| Author: | Rippington, F. Taffler, R. |
| Title: | The information content of firm financial disclosures |
| Journal: | Journal of Business Finance and Accounting
1995 : APR, VOL. 22:3, p. 345-362 |
| Index terms: | ACCOUNTING FINANCE DISCLOSURE |
| Language: | eng |
| Abstract: | This paper examines the information content and value of firms' accounting disclosures to the stockmarket. Daily share price data is used and the issue of thin trading is explored. The results indicate that significant new information is disclosed in the preliminary and interim announcements but little, in aggregate, at the AGM. The annual report and accounts, in general, appears to convey little price sensitive information. |
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