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| Tekijä: | DeFond, M. Hung, M. Trezevant, R. |
| Otsikko: | Investor protection and the information content of annual earnings announcements: International evidence |
| Lehti: | Journal of Accounting & Economics
2007 : MAR, VOL. 43:1, p. 37-67 |
| Asiasana: | earnings information investments investor protection regulations international event studies |
| Kieli: | eng |
| Tiivistelmä: | This study deals with the investor protection. Based on data from more than 50,000 annual earnings announcements (hereafter as: a-e-annts.) in 26 countries, it is found that a-e-annts. are more informative (here as: inf-e.) in countries with higher quality earnings or better enforced insider trading laws, and that a-e-annts. are less inf-e. in countries with more frequent interim financial reporting. In addition, it is also found that on average a-e-annts. are more inf-e. in countries with strong investor protection institutions. |
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