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Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants

Listed author(s):
  • Rahman, Asheq Razaur
  • Tay, Teck Meng
  • Ong, Beng Teck
  • Cai, Shiyun
Registered author(s):

    No abstract is available for this item.

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    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(07)00077-5
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 42 (2007)
    Issue (Month): 4 (December)
    Pages: 416-442

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    Handle: RePEc:eee:accoun:v:42:y:2007:i:4:p:416-442
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. repec:bla:joares:v:32:y:1994:i:1:p:38-60 is not listed on IDEAS
    2. Philip Brown & Victor Niederhoffer, 1968. "The Predictive Content of Quarterly Earnings," The Journal of Business, University of Chicago Press, vol. 41, pages 488-488.
    3. repec:bla:joares:v:38:y:2000:i:2:p:329-353 is not listed on IDEAS
    4. Debreceny, Roger & Rahman, Asheq, 2005. "Firm-specific determinants of continuous corporate disclosures," The International Journal of Accounting, Elsevier, vol. 40(3), pages 249-278.
    5. Brown, Stephen & Hillegeist, Stephen A. & Lo, Kin, 2004. "Conference calls and information asymmetry," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 343-366, September.
    6. Wayne R. Landsman, 2002. "Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades?," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 797-808, June.
    7. repec:bla:joares:v:16:y:1978:i:1:p:1-13 is not listed on IDEAS
    8. Nagar, Venky & Nanda, Dhananjay & Wysocki, Peter, 2003. "Discretionary disclosure and stock-based incentives," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 283-309, January.
    9. Gregory S. Miller, 2002. "Earnings Performance and Discretionary Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 40(1), pages 173-204, March.
    10. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    11. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
    12. Debreceny, Roger & Gray, Glen L. & Rahman, Asheq, 2002. "The determinants of Internet financial reporting," Journal of Accounting and Public Policy, Elsevier, vol. 21(4-5), pages 371-394.
    13. Dye, Ronald A., 2001. "An evaluation of "essays on disclosure" and the disclosure literature in accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 181-235, December.
    14. Shahrokh M Saudagaran & Gary C Biddle, 1995. "Foreign Listing Location: A Study of MNCs and Stock Exchanges in Eight Countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 319-341, June.
    15. Dye, Ronald A, 1986. "Proprietary and Nonproprietary Disclosures," The Journal of Business, University of Chicago Press, vol. 59(2), pages 331-366, April.
    16. Verrecchia, Robert E., 2001. "Essays on disclosure," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 97-180, December.
    17. David Easley & Maureen O'hara, 2004. "Information and the Cost of Capital," Journal of Finance, American Finance Association, vol. 59(4), pages 1553-1583, August.
    18. Sengupta, Partha, 2004. "Disclosure timing: Determinants of quarterly earnings release dates," Journal of Accounting and Public Policy, Elsevier, vol. 23(6), pages 457-482.
    19. repec:bla:joares:v:37:y:1999:i:2:p:353-385 is not listed on IDEAS
    20. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    21. repec:bla:joares:v:31:y:1993:i::p:183-223 is not listed on IDEAS
    22. Skinner, Douglas J., 2003. "Should firms disclose everything to everybody? A discussion of "Open vs. closed conference calls: the determinants and effects of broadening access to disclosure"," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 181-187, January.
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