haku: @journal_id 1343 / yhteensä: 429
viite: 35 / 429
| Tekijä: | Shaw, K.W. |
| Otsikko: | Corporate disclosure quality, earnings smoothing, and earnings' timeliness |
| Lehti: | Journal of Business Research
2003 : DEC, VOL. 56:12, p. 1043-1050 |
| Asiasana: | Accounting Finance Disclosure Quality Earnings |
| Vapaa asiasana: | Timeliness |
| Kieli: | eng |
| Tiivistelmä: | This paper explores the interaction between corporate disclosure and recognition practices by examining the relation btw. financial analysts' ratings of disclosure quality, discretionary accruals, and the earningsĀreturn association. The results suggest that firms with higher-quality disclosures use discretionary accruals to smooth earnings more aggressively than firms with lower-quality disclosures. As a result, the timeliness with which accounting earnings capture bad news is inversely related to disclosure quality. These results suggest that higher-quality disclosure can be accompanied by increased earnings management. |
SCIMA