Volume, opinion divergence, and returns: a study of post-earnings announcement drift
Article Abstract:
The impact of earnings data disclosure, on investors' decision making and securities trading, is examined.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
Management dynamics, Stockholder Reports, Management, Beliefs, opinions and attitudes, Investors, Company business management, Corporation reports, Securities trading, Annual reports
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
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The role of accruals in asymmetrically timely gain and loss recognition
Article Abstract:
The significance of accrual accounting, for financial disclosure, is examined.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
Discussion of the role of accruals in asymmetrically timely gain and loss recognition
Article Abstract:
The feasibility of accrual accounting, for financial disclosure, is examined.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: United States, Analysis, Financial disclosure, Methods, Usage, Accounting, Accrual basis accounting
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