haku: @indexterm Accounting research / yhteensä: 230
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| Tekijä: | Shores, D. |
| Otsikko: | The association between interim information and security returns surrounding earnings announcements |
| Lehti: | Journal of Accounting Research
1990 : SPRING, VOL. 28:1, p.164-181 |
| Asiasana: | ACCOUNTING ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | The author studies cross-sectional differences in the information content of earnings announcements by selecting seven firm-specific variables to proxy for the level of a firm's interim information and testing several predictions on a sample of firms the securities of which trade over-the- counter. The amount of information (the extent of preemption) is negatively (positively) associated with the level ofinterim information, resp. |
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