메뉴 건너뛰기




Volumn 18, Issue 4, 2002, Pages 521-542

The impact of disclosure on the market response to reported earnings

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0036887525     PISSN: 09565221     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0956-5221(01)00023-9     Document Type: Article
Times cited : (6)

References (36)
  • 1
    • 0030213196 scopus 로고    scopus 로고
    • Value-Relevance of Nonfinancial Information: The Wireless Communications Industry
    • Amir, E., & Lev, B. (1996). Value-Relevance of Nonfinancial Information: The Wireless Communications Industry. Journal of Accounting and Economics, 22, 3-30.
    • (1996) Journal of Accounting and Economics , vol.22 , pp. 3-30
    • Amir, E.1    Lev, B.2
  • 2
    • 0010907973 scopus 로고
    • Corporate Information Committee Report 1991-1992 (Report of the Association for Investment Management and Research Corporate Information Committee including evaluation of corporate financial reporting in selected industries for the year 1991-92)
    • Association for Investment Management and Research (AIMR) Charlottesville, VA: Author
    • Association for Investment Management and Research (AIMR) (1992). Corporate Information Committee Report 1991-1992 (Report of the Association for Investment Management and Research Corporate Information Committee including evaluation of corporate financial reporting in selected industries for the year 1991-92). Charlottesville, VA: Author.
    • (1992)
  • 4
    • 0030170359 scopus 로고    scopus 로고
    • How naive is the stock markets use of earnings information?
    • Ball, R., & Bartov, E. (1996). How naive is the stock markets use of earnings information? Journal of Accounting and Economics,, 21, 319-337.
    • (1996) Journal of Accounting and Economics , vol.21 , pp. 319-337
    • Ball, R.1    Bartov, E.2
  • 5
    • 0002742759 scopus 로고
    • An empirical evaluation of accounting income numbers
    • Ball, R., & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6, 159-178.
    • (1968) Journal of Accounting Research , vol.6 , pp. 159-178
    • Ball, R.1    Brown, P.2
  • 7
    • 0001819765 scopus 로고
    • Post-earnings-announcement drift: Delayed price response or risk premium?
    • Bernard, V. L., & Thomas, J. K. (1989). Post-earnings-announcement drift: Delayed price response or risk premium? Journal of Accounting Research, 27(Suppl.), 1-36.
    • (1989) Journal of Accounting Research , vol.27 , Issue.SUPPL. , pp. 1-36
    • Bernard, V.L.1    Thomas, J.K.2
  • 8
    • 0000909526 scopus 로고
    • Evidence that stock prices do not fully reflect the implications of current earnings for future earnings
    • Bernard, V. L., & Thomas, J. K. (1990). Evidence that stock prices do not fully reflect the implications of current earnings for future earnings. Journal of Accounting and Economics, 13, 305-340.
    • (1990) Journal of Accounting and Economics , vol.13 , pp. 305-340
    • Bernard, V.L.1    Thomas, J.K.2
  • 9
    • 0004067322 scopus 로고
    • 'Post-earnings announcement drift: Market inefficiency or research design biases.'
    • Lancaster University mimeo, January
    • Brown, S. J., & Pope P. F. (1995). 'Post-earnings announcement drift: Market inefficiency or research design biases.' Lancaster University mimeo, January.
    • (1995)
    • Brown, S.J.1    Pope, P.F.2
  • 10
    • 0031287879 scopus 로고    scopus 로고
    • Incremental information content of required disclosures contained in management discussion and analysis
    • Bryan, S. H. (1997). Incremental information content of required disclosures contained in management discussion and analysis. The Accounting Review, 72, 285-301.
    • (1997) The Accounting Review , vol.72 , pp. 285-301
    • Bryan, S.H.1
  • 11
    • 4243535523 scopus 로고    scopus 로고
    • Voluntary disclosure of balance sheet information in quarterly earnings announcements
    • Working paper, May 2000, Leventhal School of Accounting, University of Southern California
    • Chen, S., DeFond, M. L., & Park, C. W. (2000). Voluntary disclosure of balance sheet information in quarterly earnings announcements. Working paper, May 2000, Leventhal School of Accounting, University of Southern California (http://papers.ssrn.com/).
    • (2000)
    • Chen, S.1    DeFond, M.L.2    Park, C.W.3
  • 12
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • Collins, D. W., Maydew, E. L., & Weiss, I. S. (1997). Changes in the value-relevance of earnings and book values over the past forty years. Journal of Accounting and Economics, 24, 39-67.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 39-67
    • Collins, D.W.1    Maydew, E.L.2    Weiss, I.S.3
  • 13
    • 0000029776 scopus 로고
    • Efficient capital markets: II
    • Fama, E. F. (1991). Efficient capital markets: II. Journal of Finance, 46, 1575-1617.
    • (1991) Journal of Finance , vol.46 , pp. 1575-1617
    • Fama, E.F.1
  • 14
    • 0002950772 scopus 로고
    • The multi-period information content of accounting earnings: Confirmations and contradictions of previous earnings reports
    • Freeman, R., & Tse, S. (1989). The multi-period information content of accounting earnings: Confirmations and contradictions of previous earnings reports. Journal of Accounting Research, 27(Suppl.), 49-79.
    • (1989) Journal of Accounting Research , vol.27 , Issue.SUPPL. , pp. 49-79
    • Freeman, R.1    Tse, S.2
  • 15
    • 0004032090 scopus 로고    scopus 로고
    • Corporate disclosure policy and the informativeness of stock prices
    • Working paper, June, 2000. Seton Hall University and New York University, Stern School of Business
    • Gelb, D., & Zarowin, P. (2000). Corporate disclosure policy and the informativeness of stock prices. Working paper, June, 2000. Seton Hall University and New York University, Stern School of Business.
    • (2000)
    • Gelb, D.1    Zarowin, P.2
  • 16
    • 0010696683 scopus 로고
    • 'Positive accounting theory and the decision about disclosing accounting information: An empirical analysis'
    • Paper presented at the 16th Annual Congress of the European Accounting Association, Turku
    • Giner Inchausti, B. (1993). 'Positive accounting theory and the decision about disclosing accounting information: An empirical analysis.' Paper presented at the 16th Annual Congress of the European Accounting Association, Turku.
    • (1993)
    • Giner Inchausti, B.1
  • 17
    • 0003654735 scopus 로고
    • Causes and consequences of expanded voluntary disclosure
    • Working paper, April, 1995. MIT Sloan School of Management, Cambridge: Harvard Business School, Boston
    • Healy, P. M., Palepu, K. G., & Sweeney, A. (1995). Causes and consequences of expanded voluntary disclosure. Working paper, April, 1995. MIT Sloan School of Management, Cambridge: Harvard Business School, Boston.
    • (1995)
    • Healy, P.M.1    Palepu, K.G.2    Sweeney, A.3
  • 18
    • 0002424326 scopus 로고
    • Helsingin Arvopaperipörssin Sidosryhmäraportti [Interest Group Report of the Helsinki Stock Exchange]
    • Helsinki: Börs' Stiftelse, Synteesi Research
    • Jääskeläinen, J. T., & Roine, S.-L. (1992). Helsingin Arvopaperipörssin Sidosryhmäraportti [Interest Group Report of the Helsinki Stock Exchange]. Helsinki: Börs' Stiftelse, Synteesi Research.
    • (1992)
    • Jääskeläinen, J.T.1    Roine, S.-L.2
  • 19
    • 0010739921 scopus 로고    scopus 로고
    • Earnings-related anomalies in a thin security market: An accounting-based risk estimation approach
    • Doctoral Dissertation, University of Vaasa, Acta Wasaensia No. 48
    • Kallunki, J.-P. (1996). Earnings-related anomalies in a thin security market: An accounting-based risk estimation approach, Doctoral Dissertation, University of Vaasa, Acta Wasaensia No. 48.
    • (1996)
    • Kallunki, J.-P.1
  • 22
    • 0031232292 scopus 로고    scopus 로고
    • A multidimensional model for the disclosure policy of a firm
    • Kanto, A. J., & Schadewitz, H. J. (1997). A multidimensional model for the disclosure policy of a firm. Scandinavian Journal of Management, 13, 229-249.
    • (1997) Scandinavian Journal of Management , vol.13 , pp. 229-249
    • Kanto, A.J.1    Schadewitz, H.J.2
  • 23
  • 24
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Lang, M., & Lundholm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31, 246-271.
    • (1993) Journal of Accounting Research , vol.31 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 25
    • 0000023612 scopus 로고
    • On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
    • Lev, B. (1989). On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research, 27(Suppl.), 153-192.
    • (1989) Journal of Accounting Research , vol.27 , Issue.SUPPL. , pp. 153-192
    • Lev, B.1
  • 26
    • 4243492066 scopus 로고    scopus 로고
    • The influence of timely reviews on the credibility of quarterly earnings
    • Working paper, July 7, 1999. Florida International University
    • Manry, D., Tiras, S. L., & Wheatley, C. M. (1999). The influence of timely reviews on the credibility of quarterly earnings. Working paper, July 7, 1999. Florida International University (http://papers.ssrn.-com/).
    • (1999)
    • Manry, D.1    Tiras, S.L.2    Wheatley, C.M.3
  • 27
    • 0010739155 scopus 로고    scopus 로고
    • Earnings performance and discretionary disclosure
    • Working Paper based on Doctoral Dissertation, Harvard Business School
    • Miller, G. S. (1999). Earnings performance and discretionary disclosure, Working Paper based on Doctoral Dissertation, Harvard Business School (http://papers.ssrn.com/).
    • (1999)
    • Miller, G.S.1
  • 28
    • 0000070375 scopus 로고
    • Financial statement analysis and the prediction of stock returns
    • Ou, J. A., & Penman, S. H. (1989). Financial statement analysis and the prediction of stock returns. Journal of Accounting and Economics, 11, 295-329.
    • (1989) Journal of Accounting and Economics , vol.11 , pp. 295-329
    • Ou, J.A.1    Penman, S.H.2
  • 29
    • 84987480065 scopus 로고
    • Further insight into the standardized unexpected earnings anomaly: Size and serial correlation effects
    • Rendleman, R. J., Jones, C. P., & Latané, H. A. (1987). Further insight into the standardized unexpected earnings anomaly: Size and serial correlation effects. Financial Review, 22, 131-144.
    • (1987) Financial Review , vol.22 , pp. 131-144
    • Rendleman, R.J.1    Jones, C.P.2    Latané, H.A.3
  • 30
    • 0004062503 scopus 로고    scopus 로고
    • Financial reporting and analysis
    • New Jersey: Prentice Hall
    • Revsine, L., Collins, D. W., & Johnson, B. W. (1999). Financial reporting and analysis. New Jersey: Prentice Hall.
    • (1999)
    • Revsine, L.1    Collins, D.W.2    Johnson, B.W.3
  • 31
    • 0003653990 scopus 로고
    • Information content of interim earnings components
    • Licentiate thesis, Helsinki School of Economics and Business Administration, B-120
    • Schadewitz, H. J. (1992). Information content of interim earnings components. Licentiate thesis, Helsinki School of Economics and Business Administration, B-120.
    • (1992)
    • Schadewitz, H.J.1
  • 32
    • 0010736854 scopus 로고    scopus 로고
    • Information content of interim earnings components - Evidence from Finland
    • Schadewitz, H. J. (1996). Information content of interim earnings components - Evidence from Finland. Journal of Business Finance and Accounting, 23, 1397-1414.
    • (1996) Journal of Business Finance and Accounting , vol.23 , pp. 1397-1414
    • Schadewitz, H.J.1
  • 33
    • 0004191170 scopus 로고    scopus 로고
    • Financial and non-financial information in interim reports - Determinants and implications
    • Doctoral Dissertation, Helsinki School of Economics and Business Administration, A-124
    • Schadewitz, H. J. (1997). Financial and non-financial information in interim reports - Determinants and implications, Doctoral Dissertation, Helsinki School of Economics and Business Administration, A-124.
    • (1997)
    • Schadewitz, H.J.1
  • 34
    • 0003226470 scopus 로고    scopus 로고
    • 'From disclosure indices to business communication: A review of the transformation'
    • Schadewitz, H. J., & Blevins, D. R. (1997). 'From disclosure indices to business communication: A review of the transformation.' Business Quest (http://www.westga.edu/ bquest/1997/disclosu.html).
    • (1997) Business Quest
    • Schadewitz, H.J.1    Blevins, D.R.2
  • 35
    • 0010736967 scopus 로고
    • The Finnish Institute of Authorized Public Accountants. Accounting act and ordinance. Jyväskylä: Gummerus
    • The Finnish Institute of Authorized Public Accountants. (1995). Accounting act and ordinance. Jyväskylä: Gummerus.
    • (1995)
  • 36
    • 38249028830 scopus 로고
    • Intranational and international consensus on the importance of disclosure items in financial reports: A Nigerian case study
    • Wallace, R. S. O. (1988). Intranational and international consensus on the importance of disclosure items in financial reports: A Nigerian case study. The British Accounting Review, 20, 223-265.
    • (1988) The British Accounting Review , vol.20 , pp. 223-265
    • Wallace, R.S.O.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.