The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets

Accounting Review

Volumn 77, Issue 1, 2002, Pages 25-50

  Baginski, Stephen P ^a   Hassell, John M ^a   Kimbrough, Michael D ^a  

^a INDIANA UNIVERSITY   (United States)

Author keywords

Legal liability; Management earnings forecasts; Voluntary disclosure

Indexed keywords

EID: 0036003618     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.1.25     Document Type: Review

References (41)

1. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations
2. Country-specific factors related to financial reporting and the value relevance of accounting data
3. Securities price consequences of the private securities litigation reform Act of 1995 and related events
4. Trading volume reactions to annual accounting earnings announcements: The incremental role of predisclosure information asymmetry
5. Some evidence on the news content of preliminary earnings estimates
6. Determinants of management forecast precision
7. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices
8. Capital market effects of U.S.-Canada GAAP differences
9. International accounting differences and their relation to share prices: Evidence of U.K., Australian, and Canadian firms
10. Strong-form efficiency on the Toronto Stock Exchange: An examination of analyst price forecasts
11. The voluntary inclusion of earnings forecasts in IPO prospectuses
12. The association between audit quality, retained ownership, and firm-specific risk in U.S. vs. Canadian IPO markets
13. On the corporate demand for directors' and officers' insurance
14. Further evidence on the representativeness of management earnings forecasts
15. Shareholder litigation and corporate disclosures
16. 2 and thin trading on the Toronto Stock Exchange
17. Market efficiency before and after the introduction of electronic trading at the Toronto Stock Exchange
18. Accounting disclosure practices in the United States and the United Kingdom
19. Disclosure choices of foreign registrants in the United States
20. Class rules
21. Differences between COMPUSTAT and CRSP SIC codes and related effects on research
22. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms
23. Integration vs. segmentation in the Canadian stock market
24. To warn or not to warn: Management disclosures in the face of an earnings surprise
25. Expectations adjustment via timely management forecasts: Review, synthesis, and suggestions for future research
26. The securities litigation uniform standards act of 1998: The sun sets on California's Blue Sky Laws
27. The reaction of Canadian securities to revisions of earnings forecasts
28. Bias and accuracy of management earnings forecasts: An evaluation of the impact of auditing
29. Evidence of informational asymmetries from management earnings forecasts and stock returns
30. What liability crisis?
31. Cross-border lawsuits
32. Corporate forecasts of earnings per share and stock price behavior: Empirical tests
33. Why firms voluntarily disclose bad news
34. Earnings disclosure and stockholder lawsuits
35. Toronto stock exchange (TSE)
36. Additional evidence on the information content of management earnings forecasts
37. Earnings volatility and voluntary management forecast disclosure