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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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  • Butler, Marty & Kraft, Arthur & Weiss, Ira S., 2007. "The effect of reporting frequency on the timeliness of earnings: The cases of voluntary and mandatory interim reports," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 181-217, July.
    • Handle: RePEc:eee:jaecon:v:43:y:2007:i:2-3:p:181-217
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    7. 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.
    8. Eti Einhorn, 2005. "The Nature of the Interaction between Mandatory and Voluntary Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 43(4), pages 593-621, September.
    9. 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.
    10. Leftwich, Rw & Watts, Rl & Zimmerman, Jl, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 19, pages 50-77.
    11. Russell Lundholm & Linda A. Myers, 2002. "Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 40(3), pages 809-839, June.
    12. Harris, MS, 1998. "The association between competition and managers' business segment reporting decisions," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 36(1), pages 111-128.
    13. James Heckman, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
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    25. Lang, M & Lundholm, R, 1993. "Cross-Sectional Determinants Of Analyst Ratings Of Corporate Disclosures," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 31(2), pages 246-271.
    26. 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.
    27. 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.
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    29. Christine A. Botosan & Marlene A. Plumlee, 2002. "A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 40(1), pages 21-40, March.
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