Timely Financial Reporting at Corporate Web Sites?

Communications of the ACM

Volumn 45, Issue 6, 2002, Pages 67-71

  Ettredge, Michael ^a   Richardson, Vernon J ^a   Scholz, Susan ^a  

^a UNIVERSITY OF KANSAS   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0042917895     PISSN: 00010782     EISSN: None     Source Type: Journal    
DOI: 10.1145/508448.508450     Document Type: Article

References (8)

1. Ashbaugh, H., Johnstone, K.M., and Warfield, T. Corporate reporting on the Internet. Accounting Horizons (Sept. 1999), 241-58.
2. Association for Investment Management and Research (AIMR). Financial Analysts Rate Conference Calls Best Source of Earnings Information in AIMR Study. AIMR news release (Feb. 16, 1999).
3. Bamber, E.M., Bamber, L.S., and Schoderbek, M.P. Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory 12 (1993), 1-23.
4. Botosan, C.A. Disclosure level and the cost of equity capital. The Accounting Review (July 1997), 323-350.
5. Chambers, A.E. and S.H. Penman. Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research (Spring 1984), 21-47.
6. Clements, J. Investors' Game: 'The Price Is Right.' Wall Street Journal (June 29, 1999), C1.
7. Ettredge, M., Richardson, V., and Scholz, S. A Web site design model for financial information. Commun. ACM 44, 11 (Nov. 2001), 51-55.
8. Elliott, R.K. (Chair, AICPA Special Committee on Assurance Services), email message to Message Board Online Auditing and Reporting, Rutgers Accounting Web, Sept. 2, 1997.