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| Tekijä: | Park, M.S. Ro, B.T. |
| Otsikko: | The effect of firm-industry earnings correlation and announcement timing on firms' accrual decisions |
| Lehti: | British Accounting Review
2004 : SEP, VOL. 36:3, p. 269-289 |
| Asiasana: | Corporate earnings Financial accounting Financial reporting |
| Kieli: | eng |
| Tiivistelmä: | This article empirically examines whether companies relative earnings performance (REP)-based accrual decisions are related to earnings correlation with industry and relative announcement timing. The results support the authors hypothesis, which stated that when a companys REP is poor, firms with high earnings correlation and relative announcement delay adjust discretionary accruals more actively than companies characterized otherwise. |
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