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The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports

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  • Butler, Marty
  • Kraft, Arthur
  • Weiss, Ira S.
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    File URL: http://www.sciencedirect.com/science/article/B6V87-4N25VPT-1/2/0924157ad7267a9d95af844be5922cec
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 43 (2007)
    Issue (Month): 2-3 (July)
    Pages: 181-217

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    Handle: RePEc:eee:jaecon:v:43:y:2007:i:2-3:p:181-217

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    1. Lys, Thomas & Sabino, Jowell S., 1992. "Research design issues in grouping-based tests," Journal of Financial Economics, Elsevier, vol. 32(3), pages 355-387, December.
    2. Bushee, Brian J. & Leuz, Christian, 2005. "Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 233-264, June.
    3. Heckman, James J, 1979. "Sample Selection Bias as a Specification Error," Econometrica, Econometric Society, vol. 47(1), pages 153-61, January.
    4. Eti Einhorn, 2005. "The Nature of the Interaction between Mandatory and Voluntary Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 43(4), pages 593-621, 09.
    5. Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2005. "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," NBER Working Papers 11478, National Bureau of Economic Research, Inc.
    6. Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie, 2004. "Financial accounting information, organizational complexity and corporate governance systems," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 167-201, June.
    7. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
    8. Christine A. Botosan, 2002. "A Re-examination of Disclosure Level and the Expected Cost of Equity Capital," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 21-40, 03.
    9. Bhushan, Ravi, 1989. "Collection of information about publicly traded firms : Theory and evidence," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 183-206, July.
    10. Irwin Friend & Edward S. Herman, 1964. "The S.E.C. Through a Glass Darkly," The Journal of Business, University of Chicago Press, vol. 37, pages 382.
    11. Brown, Stephen & Lo, Kin & Lys, Thomas, 1999. "Use of R2 in accounting research: measuring changes in value relevance over the last four decades," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 83-115, December.
    12. Russell Lundholm, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns-Earnings Relation," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 809-839, 06.
    13. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    14. Beaver, William H. & Lambert, Richard A. & Ryan, Stephen G., 1987. "The information content of security prices : A second look," Journal of Accounting and Economics, Elsevier, vol. 9(2), pages 139-157, July.
    15. McNichols, Maureen & Manegold, James G., 1983. "The effect of the information environment on the relationship between financial disclosure and security price variability," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 49-74, April.
    16. Gregory S. Miller, 2002. "Earnings Performance and Discretionary Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 173-204, 03.
    17. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    18. Lo, Kin, 2003. "Economic consequences of regulated changes in disclosure: the case of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 285-314, August.
    19. Bhagat, Sanjai & Marr, M Wayne & Thompson, G Rodney, 1985. " The Rule 415 Experiment: Equity Markets," Journal of Finance, American Finance Association, vol. 40(5), pages 1385-1401, December.
    20. Philip Brown & Victor Niederhoffer, 1968. "The Predictive Content of Quarterly Earnings," The Journal of Business, University of Chicago Press, vol. 41, pages 488.
    21. Bhushan, Ravi, 1989. "Firm characteristics and analyst following," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 255-274, July.
    22. Main, Brian G M & Reilly, Barry, 1993. "The Employer Size-Wage Gap: Evidence for Britain," Economica, London School of Economics and Political Science, vol. 60(238), pages 125-42, May.
    23. Smith, C.W. & Watts, R.L., 1992. "The Investment Oppotunity set and Corporate Financing, Dividend and Compensation Policies," Papers 92-02, Rochester, Business - Financial Research and Policy Studies.
    24. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    25. Benston, George J, 1973. "Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934," American Economic Review, American Economic Association, vol. 63(1), pages 132-55, March.
    26. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
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    Cited by:
    1. Andrew Buskirk, 2012. "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 411-440, May.
    2. Leonardo Fernandez, 2012. "Price Discovery, Investor Distraction and Analyst Recommendations Under Continuous Disclosure Requirements in Australia," PhD Thesis, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 3.
    3. Fu, Renhui & Kraft, Arthur & Zhang, Huai, 2012. "Financial reporting frequency, information asymmetry, and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 132-149.

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