SEC FORM 10K/10Q REPORTS AND ANNUAL-REPORTS TO SHAREHOLDERS - REPORTING LAGS AND SQUARED MARKET MODEL PREDICTION ERRORS

被引：63

作者：

EASTON, PD ^{[1
]}

ZMIJEWSKI, ME ^{[1
]}

机构：

[1] UNIV CHICAGO,CHICAGO,IL 60637

来源：

JOURNAL OF ACCOUNTING RESEARCH | 1993年 / 31卷 / 01期

关键词：

D O I：

10.2307/2491044

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：113 / 129

页数：17

共 20 条

[1]

ALFORD A, 1992, EXTENSIONS VIOLATION

[2]

BERNARD VL, 1989, ACCOUNT REV, V64, P624

[3] TIMELINESS OF REPORTING AND THE STOCK-PRICE REACTION TO EARNINGS ANNOUNCEMENTS [J].

CHAMBERS, AE ;

PENMAN, SH .

JOURNAL OF ACCOUNTING RESEARCH, 1984, 22 (01) :21-47

[4]

CREADY WM, 1991, ACCOUNT REV, V66, P291

[5] QUALIFIED AUDIT OPINIONS AND STOCK-PRICES - INFORMATION-CONTENT, ANNOUNCEMENT DATES, AND CONCURRENT DISCLOSURES [J].

DODD, P ;

DOPUCH, N ;

HOLTHAUSEN, R ;

LEFTWICH, R .

JOURNAL OF ACCOUNTING & ECONOMICS, 1984, 6 (01) :3-38

[6] ABNORMAL STOCK RETURNS ASSOCIATED WITH MEDIA DISCLOSURES OF SUBJECT TO QUALIFIED AUDIT OPINIONS [J].

DOPUCH, N ;

HOLTHAUSEN, RW ;

LEFTWICH, RW .

JOURNAL OF ACCOUNTING & ECONOMICS, 1986, 8 (02) :93-117

[7]

FOSTER T, 1986, ACCOUNTING BUSINESS, V16, P91

[8]

FOSTER TW, 1978, ACCOUNT REV, V53, P921

[9]

HANNA J, 1991, FURTHER EXAMINATION

[10]

HOLTHAUSEN R, 1992, DISCLAIMERS AUDIT OP

← 1 2 →