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.
author: Garfinkel, Jon A., Sokobin, Jonathan
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
The role of accruals in asymmetrically timely gain and loss recognition
Article Abstract:
The significance of accrual accounting, for financial disclosure, is examined.
author: Ball, Ray, Shivakumar, Lakshmanan
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
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.
author: Guay, Wayne
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2006
subjects list: United States, Analysis, Financial disclosure, Methods, Usage, Accounting, Accrual basis accounting
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