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Voluntary Disclosure Choice And Earnings Information-Transfer

Author

Listed:
  • POWNALL, G
  • WAYMIRE, G

Abstract

No abstract is available for this item.

Suggested Citation

  • Pownall, G & Waymire, G, 1989. "Voluntary Disclosure Choice And Earnings Information-Transfer," Journal of Accounting Research, Wiley Blackwell, vol. 27, pages 85-105.
    • Handle: RePEc:bla:joares:v:27:y:1989:i::p:85-105
    DOI: http://hdl.handle.net/10.2307/2491066
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    Citations

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    Cited by:

    1. Anilowski, Carol & Feng, Mei & Skinner, Douglas J., 2007. "Does earnings guidance affect market returns? The nature and information content of aggregate earnings guidance," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 36-63, September.
    2. Han, Jerry C. Y. & Wild, John J., 2000. "Predisclosure Information, Firm Capitalization, and Earnings Information Transfers," Journal of Business Research, Elsevier, vol. 49(3), pages 273-288, September.
    3. Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert, 2020. "Intra-industry information transfer effects of leading firms’ earnings narratives," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 29-49, January.
    4. Cox, Raymond A.K. & Dayanandan, Ajit & Donker, Han, 2016. "The Ricochet Effect of Bad News," The International Journal of Accounting, Elsevier, vol. 51(3), pages 385-401.
    5. Dewenter, Kathryn L. & Field, Laura Casares, 2001. "Investment bank reputation and relaxed listing requirements: Evidence from infrastructure firm IPOs in Hong Kong," Pacific-Basin Finance Journal, Elsevier, vol. 9(2), pages 101-117, April.
    6. Samuel B. Bonsall & Zahn Bozanic & Paul E.. Fischer, 2013. "What Do Management Earnings Forecasts Convey About the Macroeconomy?," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 225-266, May.
    7. Paulo Alves & Peter Pope & Steven Young, 2009. "Cross‐border information transfers: Evidence from profit warnings issued by European firms," Accounting and Business Research, Taylor & Francis Journals, vol. 39(5), pages 449-472.
    8. Bing Xiang, 1993. "The Choice of Return†Generating Models and Cross†Sectional Dependence in Event Studies," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 365-394, March.
    9. Yongtae Kim & Michael Lacina & Myung Seok Park, 2008. "Positive and Negative Information Transfers from Management Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 46(4), pages 885-908, September.
    10. Amir Michael & Rob Dixon, 2019. "Audit data analytics of unregulated voluntary disclosures and auditing expectations gap," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(4), pages 188-205, December.
    11. Mark Lang & Russell Lundholm, 1996. "The Relation Between Security Returns, Firm Earnings, and Industry Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 607-629, September.
    12. Jonathan Ross & David Ziebart & Anthony Meder, 2019. "A new measure of firm-group accounting closeness," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1137-1161, May.

    More about this item

    Keywords

    Voluntary Disclosure; Earning information transfer; Decision to disclose; Management forecast;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)

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